https://www.taxtmi.com/article/detailed?id=6893 Goods and Services Tax design must prioritize uniform substantive provisions across jurisdictions while preserving limited regional variation for exemptions. The law should minimize administrative burdens by avoiding multiple state registrations, ensuring obligatory registration, streamlining returns and reconciliations, and allowing pooled set off of input tax credit. Valuation, discount, free supply treatment and transitional arrangements should be clarified to reduce litigation and compliance costs. en-us Sun, 10 Jul 2016 18:13:50 +0530 Sun, 10 Jul 2016 18:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6893 Goods and Services Tax design must prioritize uniform substantive provisions across jurisdictions while preserving limited regional variation for exemptions. The law should minimize administrative burdens by avoiding multiple state registrations, ensuring obligatory registration, streamlining returns and reconciliations, and allowing pooled set off of input tax credit. Valuation, discount, free supply treatment and transitional arrangements should be clarified to reduce litigation and compliance costs. Articles Goods and Services Tax - GST Sun, 10 Jul 2016 18:13:50 +0530 https://www.taxtmi.com/article/detailed?id=6893