A Handbook on Corporate Governance: Condensed guide for corporate directors and Executive management by Institute of Directors
Author:Institute of Directors [Directors, Institute of]
Language: eng
Format: mobi
Published: 2019-10-13T00:00:00+00:00
The taxpayer would need to submit periodical returns to both the Central GST authority and to the concerned State GST authorities.
Administration of GST will be the responsibility of the GST Council, constituted as per Article 279A of the Constitution of India.
Keeping in mind, the need of taxpayers' convenience, functions such as assessment, enforcement, scrutiny and audit would be undertaken by the authority which is collecting the tax, with information sharing between the Centre and the States.
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