https://www.taxtmi.com/article/detailed?id=7358 The article argues that India's Dual GST treats a business with operations in multiple states as distinct persons, requiring multiple state-specific GST registrations and GSTINs, separate electronic credit, cash and liability ledgers, prohibition on cross-set-off of CGST credits between state registrations or between CGST and SGST, duplicated returns, audits and demand proceedings, and transactional consequences such as taxing inter-branch transfers at open market value, resulting in significant compliance burden undermining the objective of a uniform national tax. en-us Thu, 06 Apr 2017 07:21:35 +0530 Thu, 06 Apr 2017 07:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7358 The article argues that India's Dual GST treats a business with operations in multiple states as distinct persons, requiring multiple state-specific GST registrations and GSTINs, separate electronic credit, cash and liability ledgers, prohibition on cross-set-off of CGST credits between state registrations or between CGST and SGST, duplicated returns, audits and demand proceedings, and transactional consequences such as taxing inter-branch transfers at open market value, resulting in significant compliance burden undermining the objective of a uniform national tax. Articles Goods and Services Tax - GST Thu, 06 Apr 2017 07:21:35 +0530 https://www.taxtmi.com/article/detailed?id=7358