IJLLR Journal
10d ago
business-lawlawtax-law
Karuna T & G. Uma Maheshwari, School of Law, VISTAS University. ABSTRACT The Goods and Services Tax regime, introduced in India on 1 July 2017, was intended to consolidate the country's fragmented indirect tax architecture into a single, destination-based system predicated upon a seamless chain of Input Tax Credit. The mechanism of Input Tax Credit operates by crediting the tax paid on inward…
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