https://www.taxtmi.com/article/detailed?id=14751 Kerala receives disproportionately low apportioned IGST despite being a consumption-heavy state because implementation failures in the GST system-delayed and opaque central reconciliation, supplier misreporting of buyer details, lack of recipient-side validation for B2C and non-filer institutions, and limited state audit powers-prevent the proper attribution of IGST to the destination state, causing fiscal leakage and undermining the destination-based taxation principle. en-us Fri, 04 Jul 2025 08:39:43 +0530 Fri, 04 Jul 2025 08:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14751 Kerala receives disproportionately low apportioned IGST despite being a consumption-heavy state because implementation failures in the GST system-delayed and opaque central reconciliation, supplier misreporting of buyer details, lack of recipient-side validation for B2C and non-filer institutions, and limited state audit powers-prevent the proper attribution of IGST to the destination state, causing fiscal leakage and undermining the destination-based taxation principle. Articles Goods and Services Tax - GST Fri, 04 Jul 2025 08:39:43 +0530 https://www.taxtmi.com/article/detailed?id=14751