https://www.taxtmi.com/article/detailed?id=1477 The article identifies operational and legal obstacles to implementing a destination based Dual GST model: a rapid expansion of assesses requiring business restructuring; the need to define Place of Supply and Time of Supply to prevent inter state disputes; the imperative of an Effective Credit Mechanism to avoid tax cascading; and institutional, banking and IT infrastructure upgrades, including constitutional amendments and governance arrangements, to enable coordinated collection and allocation of revenue across Centre and States. en-us Sun, 23 Oct 2011 21:40:52 +0530 Wed, 04 Feb 2015 19:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1477 The article identifies operational and legal obstacles to implementing a destination based Dual GST model: a rapid expansion of assesses requiring business restructuring; the need to define Place of Supply and Time of Supply to prevent inter state disputes; the imperative of an Effective Credit Mechanism to avoid tax cascading; and institutional, banking and IT infrastructure upgrades, including constitutional amendments and governance arrangements, to enable coordinated collection and allocation of revenue across Centre and States. Articles Goods and Services Tax - GST Sun, 23 Oct 2011 21:40:52 +0530 https://www.taxtmi.com/article/detailed?id=1477