Sharma, Ajay Kr.
Procedural changes in Indian GST law impact on working capital requirements of Indian businesses electrónico / Ajay Sharma
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
The seamless availability of the input tax credit is at the heart of the goods and services tax (GST) system. However, due to administrative challenges in implementing the GST, certain procedural changes have been made regarding provisional credit, offset rules and maximum credit restrictions which have affected the working capital requirements of Indian businesses. In this article, the author deliberates on these changes and reflects on their impact on the working capital requirements of Indian businesses.
IMPUESTO SOBRE EL VALOR AÑADIDO
CREDITO
CAPITAL
EMPRESAS
DERECHO PROCESAL
INDIA
International VAT Monitor 0925-08322022 (Volume 33), No. 4, p. 181-187
Procedural changes in Indian GST law impact on working capital requirements of Indian businesses electrónico / Ajay Sharma
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
The seamless availability of the input tax credit is at the heart of the goods and services tax (GST) system. However, due to administrative challenges in implementing the GST, certain procedural changes have been made regarding provisional credit, offset rules and maximum credit restrictions which have affected the working capital requirements of Indian businesses. In this article, the author deliberates on these changes and reflects on their impact on the working capital requirements of Indian businesses.
IMPUESTO SOBRE EL VALOR AÑADIDO
CREDITO
CAPITAL
EMPRESAS
DERECHO PROCESAL
INDIA
International VAT Monitor 0925-08322022 (Volume 33), No. 4, p. 181-187