Procedural changes in Indian GST law electrónico impact on working capital requirements of Indian businesses Ajay Sharma
By: Sharma, Ajay Kr
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | CREDITO | CAPITAL | EMPRESAS | DERECHO PROCESAL | INDIA
In:
International VAT Monitor 2022 (Volume 33), No. 4, p. 181-187Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/4-1 (Browse shelf) | Available | IVM/2022/4-1 |
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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.
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