Đang chuẩn bị liên kết để tải về tài liệu:
Demystifying GST (India)

Không đóng trình duyệt đến khi xuất hiện nút TẢI XUỐNG Tải xuống

The Goods and Services Tax, which is also known as VAT in many countries is a multi-stage consumption tax on goods and services. It is levied on the supply of goods and services at each stage of the supply chain from the producer up to the stage of final consumption. | Demystifying GST India International Journal of Management IJM Volume 7 Issue 6 September October 2016 pp.111 115 Article ID IJM_07_06_012 Available online at http www.iaeme.com ijm issues.asp JType IJM amp VType 7 amp IType 6 Journal Impact Factor 2016 8.1920 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication DEMYSTIFYING GST INDIA Akanksha Jain Department of Commerce PGDAV College University of Delhi India. ABSTRACT The Goods and Services Tax which is also known as VAT in many countries is a multi-stage consumption tax on goods and services. It is levied on the supply of goods and services at each stage of the supply chain from the producer up to the stage of final consumption. The taxation of goods and services in India has hitherto been characterized as inconsistent and distortionary tax resulting in mis-allocation of resources lower productivity and economic growth. Thus the need for a uniform formula for the calculation and implementation of tax has been felt for a very long time. The new amendment on GST aims at removing all these distortions and moving India towards greater growth. The Constitution Amendment Bill for Goods and Services Tax GST was approved by The President of India post its passage in the Parliament Rajya Sabha on 3 August 2016 and Lok Sabha on 8 August 2016 and after ratification by more than 50 percent of state legislatures. The Government of India is committed to replacing all the indirect taxes levied on goods and services by the Centre and States and implementing GST by April 2017. The following paper examines salient features of the new GST Act in India. Key words Constitution GST Tax India Salient features. Cite this Article KDV Prasad and Rajesh Vaidya Factors Influencing the Performance Appraisal System among Women and Men A Comparative Analysis using Multinomial Logistic Regression Approach. International Journal of Management 7 6 2016 pp. 111 115. http www.iaeme.com IJM .