https://www.taxtmi.com/article/detailed?id=6878 The model GST law creates a unified tax framework dividing levy into CGST, SGST and IGST, defines supply as the taxable event, and extends GST to e commerce transactions with tax collection obligations for operators. It prescribes registration thresholds (with lower thresholds for specified states), migration procedures for existing taxpayers, a public GST compliance rating, electronic payment and return regimes, valuation methods, hierarchical input tax credit utilisation rules, point of taxation principles, TDS obligations for notified contracts, and refund and transitional provisions to manage implementation. en-us Thu, 30 Jun 2016 10:39:35 +0530 Thu, 30 Jun 2016 10:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6878 The model GST law creates a unified tax framework dividing levy into CGST, SGST and IGST, defines supply as the taxable event, and extends GST to e commerce transactions with tax collection obligations for operators. It prescribes registration thresholds (with lower thresholds for specified states), migration procedures for existing taxpayers, a public GST compliance rating, electronic payment and return regimes, valuation methods, hierarchical input tax credit utilisation rules, point of taxation principles, TDS obligations for notified contracts, and refund and transitional provisions to manage implementation. Articles Goods and Services Tax - GST Thu, 30 Jun 2016 10:39:35 +0530 https://www.taxtmi.com/article/detailed?id=6878