| 000 | 01431nab a2200265 c 4500 | ||
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| 999 |
_c146343 _d146343 |
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| 003 | ES-MaIEF | ||
| 005 | 20220909165540.0 | ||
| 007 | ta | ||
| 008 | 220909t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aSharma, Ajay Kr. _963419 |
|
| 245 | 1 | 0 |
_aProcedural changes in Indian GST law _helectrónico _bimpact on working capital requirements of Indian businesses _c Ajay Sharma |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aCREDITO _941482 |
|
| 650 | 4 |
_aCAPITAL _933516 |
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| 650 | 4 |
_aEMPRESAS _943504 |
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| 650 | 4 |
_aDERECHO PROCESAL _942307 |
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| 650 | 4 |
_aINDIA _945694 |
|
| 773 | 0 |
_9167874 _oIVM/2022/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 4, p. 181-187 |
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| 942 | _cRE | ||