https://www.taxtmi.com/article/detailed?id=6355 The document outlines a proposed GST structure featuring a Dual Goods and Service Tax with separate CGST and SGST components, destination-based multi-point levy, IGST for inter-state trade and imports, and PAN-linked registration. It prescribes separate but aligned Input Tax Credit accounting for CGST and SGST with limited cross-utilization under IGST, full set-off on imports, time-bound refunds to prevent credit accumulation, common periodical returns and record-keeping, and coordinated administration with a GST Council as the apex policy body. en-us Fri, 24 Jul 2015 15:25:30 +0530 Fri, 24 Jul 2015 15:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6355 The document outlines a proposed GST structure featuring a Dual Goods and Service Tax with separate CGST and SGST components, destination-based multi-point levy, IGST for inter-state trade and imports, and PAN-linked registration. It prescribes separate but aligned Input Tax Credit accounting for CGST and SGST with limited cross-utilization under IGST, full set-off on imports, time-bound refunds to prevent credit accumulation, common periodical returns and record-keeping, and coordinated administration with a GST Council as the apex policy body. Articles Goods and Services Tax - GST Fri, 24 Jul 2015 15:25:30 +0530 https://www.taxtmi.com/article/detailed?id=6355