https://www.taxtmi.com/article/detailed?id=6695 Implementation of a nationwide dual GST requires constitutional amendment and coordinated legislative change to allocate concurrent taxing powers to Centre and States, while operationalising uniform rates, clear place of supply and time of supply rules. A seamless cross-jurisdictional credit mechanism, robust IT infrastructure, and banking interfaces for destination-based revenue allocation are necessary to avoid cascading tax, enable IGST flows, and prevent inter-State disputes. en-us Thu, 18 Feb 2016 09:47:39 +0530 Thu, 18 Feb 2016 09:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6695 Implementation of a nationwide dual GST requires constitutional amendment and coordinated legislative change to allocate concurrent taxing powers to Centre and States, while operationalising uniform rates, clear place of supply and time of supply rules. A seamless cross-jurisdictional credit mechanism, robust IT infrastructure, and banking interfaces for destination-based revenue allocation are necessary to avoid cascading tax, enable IGST flows, and prevent inter-State disputes. Articles Goods and Services Tax - GST Thu, 18 Feb 2016 09:47:39 +0530 https://www.taxtmi.com/article/detailed?id=6695