https://www.taxtmi.com/article/detailed?id=7992 GST monthly receipts concentrated at fiscal year end reflect activity recorded the prior month and arrear payments, so a single high monthly collection is an unreliable indicator of sustained economic revival. Structural composition shows a heavy IGST share from inter state transactions versus combined CGST/SGST for intra state supplies. Future revenue stability and compliance may be influenced by administrative reforms including a shift to cash basis accounting, implementation of TDS/TCS provisions, and the e way bill system. en-us Mon, 07 May 2018 08:22:08 +0530 Mon, 07 May 2018 08:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7992 GST monthly receipts concentrated at fiscal year end reflect activity recorded the prior month and arrear payments, so a single high monthly collection is an unreliable indicator of sustained economic revival. Structural composition shows a heavy IGST share from inter state transactions versus combined CGST/SGST for intra state supplies. Future revenue stability and compliance may be influenced by administrative reforms including a shift to cash basis accounting, implementation of TDS/TCS provisions, and the e way bill system. Articles Goods and Services Tax - GST Mon, 07 May 2018 08:22:08 +0530 https://www.taxtmi.com/article/detailed?id=7992