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IS INDIAN GST DUAL TAX ? THE INTRODUCTION OF PROPOSED INDIAN GST -BY CA SUDHIR HALAKHANDI

INTRODUCTION Vat was introduced in all over country in 2006 and GST is the logical conclusion of the successful introduction and imposit...
INTRODUCTION
Vat was introduced in all over country in 2006 and GST is the logical conclusion of the successful introduction and imposition of Value added Tax in India. In its standard format GST is a single tax replacing all the indirect taxes and collected by a single authority but in our country the system of Governance is Federal and both centre and states have the power to collect indirect taxes in one form or another. Hence a formula is developed to introduce a compromised GST with the consent of the States hence we can call it Indian format of GST. 

First it was referred in 2006 in the Budget speech of the FM that GST will be introduced in India from 1st. April 2010 but later for one or other reasons it was postponed from year to year and it is evident from this delay that it is not easy for the lawmakers to introduce GST in our country and now since 2016 is declared as GST introduction year, let us see what is Indian format of the GST and further what is the basic characteristics of India GST , the problems associated with it and further what is the possibility that the 2016 deadline will be met. 


1.      IS INDIAN GST DUAL TAX ?

The reference of GST was first made in Indian Budget in 2006 by Mr. P Chidambaram as a single centralized indirect Tax in which tax is to be collected by centre and then it is to be distributed between centre and States. This was the standard format of Goods and service Tax.
In our country states have also right to collect indirect taxes on sale of goods hence this “single centralized” form of GST was rejected by the states at the initial stage itself.
Hence a compromise is made on Dual GST in this respect in which both states and centre will impose and collect tax on a single transaction of sale and service in the form of State Goods and service tax "SGST" and Central Goods and service tax "CGST"                                 .

Hence this Compromised format of Dual GST is going to be introduced in our country.




 EXAMPLE OF DUAL FORMAT OF GST
If Y of Mumbai sells the same Goods to Z of Mumbai for Rs. 10.50 Lakhs then he will collect a sum of Rs. 1.26 Lakhs as SGST and Rs. 1.47 as the CGST.  Now he will deposit Rs. 6000.00 as SGST (Rs. 1.26 collected from Z – Rs.1.20 input credit from his purchases from X) and Rs. 7000.00 as CGST (Rs.1.47 Collected from Z – Rs. 1.40 Lakhs input credit from his purchases from X).
Now you can cross check the total tax collected by State is Rs. 1.26 Lakhs i.e. 12% of Rs. 10.50 Lakhs and by centre is Rs. 1.47 Lakhs i.e. 14% of Rs. 10.50 Lakhs. Rs.  10.50 is the cost to the consumer and he has paid Rs.1.26 Lakhs as SGST and Rs. 1.47 as CGST which was collected and deposited by X and Y at different stage of sales. It is also clear from this example that the input credit of SGST can be taken against the SGST and input credit of CGST can be taken against the CGST.


EX-1
2.GOODS AND SERVICE TAX AND CONSTITUTIONAL AMENDMENT

A constitutional amendment bill with respect to the GST is introduced and passed in Lok Sabha recently and this is the first concrete step form the Government side regarding introduction of the Goods and Service Tax.  Let us fist see why this constitutional amendment is required and how it will finally be cleared.
Goods and Service Tax is practically an extension of the Existing VAT system in which both the central and state will charge indirect tax on Goods and Services. At present central has the power to tax services and further has the power to tax goods and manufacturing stage. States has the power to tax Goods up to the stage of sales but not have the power to tax services. Hence constitutional amendments is required to give powers to the central to tax goods up to the stage of sale and further to give powers to states to tax services.



Now see how this constitutional amendment will be cleared to make a way for sending it to the president for assent:-

  1. It has to be cleared from both the houses of the parliament by at least half of the members of the total strength of the members in each and further two third numbers of members present for the voting.
  2. Further this amendment has to be ratified by 50% of the total numbers of the state assemblies. This ratification by the state assemblies is required before sending the bill to the president for assent.

After this constitutional amendment the path for GST will be clear and then Central Government will have to prepare a Model draft of GST Act with the help empowered committee of states and then states will form their own act on this line.                                      .

That will be the basic foundation of GST in India.

3.GST AND VAT

Vat was introduced in our country in 2005 and 2006 in almost all the states and Goods and Service Tax is the logical extension of the VAT. Vat will be converted in SGST along with taxing the Services also at the state level and it will be called “State Goods and Service tax”.

Practically all the state indirect taxes will be covered by GST and will be merged with SGST but still there are some differences between states and centre about Entry tax.  Some of the states are imposing entry tax in lieu of octroi and giving the revenue from entry tax to the Local bodies hence they are against this proposal. If this is accepted then it will certainly further distort the already compromised GST.

At present all the states are covered by VAT hence it they will not have any procedural problem in converting the VAT into SGST.
4.GST AND CENTRAL EXICISE

Central excise is a very important indirect tax in the country and it is a central tax .It is applicable on the manufacturing stage of the goods and in GST regime it will be scrapped and CGST will come into force which is destination based tax on selling stage.                                       

Here at present taxing the sale of goods is sole right of the states and centre cannot tax the sale of goods .To give power to Central Government to tax the sale of goods the much talked GST amendment bill is there which we have already discussed above. This bill will also give power to states to tax services                                            .                             .


5.THRESHOLD LIMIT UNDER GST

Threshold Limit Under GST-The threshold limit under central excise is 1.50 Crore and in service tax it is Rs.10 Lakhs. Further in case of Vat the limit in most of the states is also Rs.10 Lakhs but in some of the states it is still Rs. 5 Lakhs. Now the question is what will be the minimum limit of turnover where dealers will start paying tax and this is called threshold limit and how much it has importance under GST At present the proposed threshold  limit under GST is Rs.10 Lakhs under both the formats i.e. SGST and CGST though there was a demand of higher Threshold for CGST considering the present central excise limit of 1.50 Crores but accepting that will hamper the centre's plan to generate expected  revenue under GST since the gap of 1.40  crore is very big.

Generally it is called that GST will make a financially strong Centre than state and this is based on two reasons. First is threshold and second one is the fact that now centre will get the tax up to selling stage instead of manufacturing stage which it is getting under Central Excise.

6.GST AND CST- CENTRAL SALES TAX ACT

When Vat was introduced in India in 2006 the CST was considered as the biggest hurdle and it was promised that CST will be reduced by 1% every year and ultimately it will be abolished. After reducing from 4 to 3 and 3 to 2% this promise was not followed and since last several years it is there with 2%. The practical problems attached with C forms are the result of this broken promise.

Now what will happen with CST in GST may be a question. In GST there will be no place for CST hence manufacturing states which are generating huge revenue in this respect will lose the same. There will be a mechanism in GST to control the trade between two states and that mechanism will be called IGST- Interstate Goods and Service Tax and through this mechanism ultimate tax will go to the consumer state. IGST will not be a another (Third Tax) but it will be a complex mechanism that will ensure that one part of tax is received by Centre and other part of tax to consumer state and that will make GST a perfect destination based tax.

7.GST  AND IGST MODEL TO MONITOR INTERSTATE TRANACTIONS

A new model is developed under proposed GST to monitor the interstate trade of Goods and Services and this is called IGST. Let me clear first thing it will not replace the existing CST and there will be long awaited goodbye to Central Sales Tax in the GST regime.

Now it should also be noted that IGST will not be a Tax in addition to the SGST and CGST so one should not be presumed that IGST is a third tax but it is only a mechanism to monitor the interstate trade of Goods and services and further to ensure that the ultimate SGST is gone to the consumer state since the GST is a destination based tax.

Let us try to understand this IGST mechanism step by step:-

1. Dealer of the selling state will collect IGST from the purchaser on Interstate Transaction and the rate of IGST will be the combined rate of SGST and CGST, Say if the rate of SGST is 12% and CGST is 14% then the rate of IGST will be 26%.

2. While depositing the IGST the seller will take credit of SGST and CGST paid by him on purchase of such Goods or services within the state.

3. The selling state will transfer the amount of input credit of SGST taken by the selling dealer against the IGST to the centre. This will ensure that selling state will not get any revenue out of this transaction. 

4. The interstate buyer shall take credit of IGST against his liability of SGST / CGST or IGST. For this purpose the total amount of IGST will be bifurcated in two parts SGST and CGST.

5. Now come to the mechanism of transferring the SGST to the consumer state in which the central agency will transfer the amount of input credit of IGST used by selling dealer of consumer state while paying his liability of SGST. This will be clear from the example given below.

This whole mechanism will be known as a system of monitoring the interstate trade of Goods and services and will be called IGST. It is interstate Goods and service tax and also mentioned as integrated Goods and service tax in the discussion paper issued by the Empowered committee of the state Finance Ministers. 
      
 The Branch and stock transfer will also be governed with this model.

8.THE INPORTANCE OF RNR- REVENUE NEUTRAL RATE
         
The basic question which generally asked in case of GST is that what will be the rate of tax. There will be two rates. One for states i.e. rate of SGST and second one is for centre i.e. rate of CGST.
The Law makers want to fix a rate where Government can get at least the same tax which both states and centre are getting under the present set up i.e. under VAT/CENTRAL EXCISE/SERVICE TAX etc.                                          .

This is called RNR and getting exact that rate is practically very difficult since multiplicity of taxes and cascading effect will not be there under GST                               .

At present there are news items about 27% rates but still not sure. Moderately if go for 12% for states and 12% for centre then it comes to 24%. It may be 24 or 27 but both rates are very much high compared to other GST countries                                   .

Whatever may be the rate trade industry and consumers will find it too high but even in that case Government will get same revenue, it is uncertain.                                           .
The rate of tax will play a major role in the success of GST but it will not be easy task for lawmakers to ascertain and fix it.
9.GST AND PETROLEUM PRODUCTS

The petroleum products were kept out of the scheme of VAT and it is likely or you may take it sure that these were kept out of GST also. It means state and centre will continue to tax these products which includes diesel and petrol also as per the existing system of taxation   

                                  . No input credit will be received on the tax paid on these products and further these products will not get any input credit for goods and services used by them  The decision to keep petroleum products out of GST will be  conscious and combined decision of centre and state though it is widely publicized that states are more keener on it.                                 .                                                         .
The tax in form of Central excise and Vat form major part of indirect tax collections of centre and states and both of them don't want to disturb this favorable equation and if this will happen then it will further distort the already compromised and distorted format of Indian Dual GST    .
10.WHY CENTRE IS SO EAGER ON GST

State VAT was imposed throughout India in 2006 and at that time Centre and State were on the same side of the table under the leadership of Empowered Committee of State Finance Ministers. In terms of state revenue VAT was considered as Highly Successful.

GST is the next step and centre is very keen on it instead of states. Why? The reason is very clear but not widely discussed. States are not clear about revenue generation from GST but see there is one point which is sure that centre will certainly get higher revenue from the GST.

See at present the central indirect tax is collected in the form of Central excise and it is chargeable on manufacturing stage but in GST it will be replaced by CGST which will chargeable up to last selling stage. That will be a biggest boost to central revenue.

Further at present the threshold for central excise is Rs.150 Lakhs which will be reduced to Rs.10 Lakhs under GST                                                  .

These two points are the main reasons why centre is so keen on GST.

11.STATES STILL HAVE APPREHENSIONS

States are not sure about the revenue receipts from the GST so there first point is compensation from the loss of revenue from GST.  The second point of disagreement on Entry tax and some of the states want Entry Tax to be kept out of the scope of GST. The third point of disagreement is taxation of petroleum products and it seems that there are still differences between the states and the centre with respect to the proposed GST.

The states and central will sort out these matters but this will also includes some more compromises on the standard form of the GST.

12.WILL GST BE IN 2016

We have been promised in 2006 that GST will be introduced in 2010 but after that GST was extended from year to year. Now it is declared that GST will be introduced in 2016 but till date the constitution bill is only cleared from only one house of the parliament and it is still to be cleared from the upper house (Rajya Sabha). After that it has to be ratified from the half of the state assemblies. This will be first step towards introduction of the GST in India.

After that Goods and service Tax acts and rules are to be framed by the centre and each of the states. Sometime will also be required for sorting out some of the issues still to be settled between the states and the centre.

At present we are running in 2015 hence practically almost one year is left and in my opinion it is not enough hence if we take that everything is going on very well then 1st April 2017 will be the suitable date for introduction of Goods and service tax in India.


END

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act,6,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,8,penalty on late filing of income tax return,21,pension,14,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,3,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,6,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,11,PMS,2,pmvvy,2,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,9,post office recurring deposit,10,post office saving deposit account,6,post office schemes,15,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,39,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,19,ppf limit,25,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,15,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis 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amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salaried employees,1,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,3,salary tds,8,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),3,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME 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CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds 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CHART 11-12,5,tds rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
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SIMPLE TAX INDIA: IS INDIAN GST DUAL TAX ? THE INTRODUCTION OF PROPOSED INDIAN GST -BY CA SUDHIR HALAKHANDI
IS INDIAN GST DUAL TAX ? THE INTRODUCTION OF PROPOSED INDIAN GST -BY CA SUDHIR HALAKHANDI
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2015/01/is-indian-gst-dual-tax-introduction-of.html
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https://www.simpletaxindia.net/2015/01/is-indian-gst-dual-tax-introduction-of.html
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