https://www.taxtmi.com/article/detailed?id=7096 Disagreement over GST administrative control centers on dual control, with states seeking exclusive authority over smaller taxpayers and audits while the Centre aims to retain Service Tax assessees; the GST Council must approve the draft law. Two allocation models remain: a horizontal division based on a turnover cutoff allocating taxpayers for administration and audit, and a vertical division assigning taxpayers to one administration by ratio for a period. Negotiations also address a multi-slab rate structure and equal revenue sharing; political disruption has delayed consensus and put the implementation timetable at risk. en-us Wed, 23 Nov 2016 07:38:12 +0530 Wed, 23 Nov 2016 07:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7096 Disagreement over GST administrative control centers on dual control, with states seeking exclusive authority over smaller taxpayers and audits while the Centre aims to retain Service Tax assessees; the GST Council must approve the draft law. Two allocation models remain: a horizontal division based on a turnover cutoff allocating taxpayers for administration and audit, and a vertical division assigning taxpayers to one administration by ratio for a period. Negotiations also address a multi-slab rate structure and equal revenue sharing; political disruption has delayed consensus and put the implementation timetable at risk. Articles Goods and Services Tax - GST Wed, 23 Nov 2016 07:38:12 +0530 https://www.taxtmi.com/article/detailed?id=7096