https://www.taxtmi.com/article/detailed?id=7228 The GST Council adopted a dual control administrative model allocating assessment, audit and enforcement between Centre and States by turnover bands, barred dual authority over a single assessee at the same administrative level, and provided for computer-enabled enforcement. States gained taxation rights over activities in coastal waters while the Centre retains IGST collection for inter-state transactions. The Council called for clear statutory and rule-based division of inspection, audit and scrutiny functions and signalled finalisation of CGST, SGST, IGST and compensation laws before legislative referral. en-us Tue, 24 Jan 2017 08:10:03 +0530 Tue, 24 Jan 2017 08:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7228 The GST Council adopted a dual control administrative model allocating assessment, audit and enforcement between Centre and States by turnover bands, barred dual authority over a single assessee at the same administrative level, and provided for computer-enabled enforcement. States gained taxation rights over activities in coastal waters while the Centre retains IGST collection for inter-state transactions. The Council called for clear statutory and rule-based division of inspection, audit and scrutiny functions and signalled finalisation of CGST, SGST, IGST and compensation laws before legislative referral. Articles Goods and Services Tax - GST Tue, 24 Jan 2017 08:10:03 +0530 https://www.taxtmi.com/article/detailed?id=7228