Presentation for GST Conclave/Workshop

GST creates a dual CGST/SGST and IGST regime with electronic registration, invoice-matched credits, and GST Council rate-setting. The GST establishes a dual tax structure-CGST and SGST/UTGST for intra-state supplies and IGST for inter-state supplies-administered through a PAN-based, electronic-only system linking input tax credit to invoice matching and automated returns; governance and rate-setting are by the GST Council with a compensation cess for states and specified exclusions for alcohol and certain petroleum products.