Eight years into the implementation of the Goods and Services Tax (GST) regime in India, the landscape of indirect taxation has undergone a significant transformation. GST was introduced with the intent to subsume various indirect taxes such as Central Excise, Service Tax, and Value Added Tax under a single umbrella, thereby streamlining tax administration and compliance across sectors. While debates continue over its overall success, one aspect is indisputable: the machinery of GST enforcement is fully operational.
The article was authored by Shareen Gupta, Partner, and Joybrata Misra, Principal Associate, published in the Confederation of Indian Industry (CII) Pascheem Magazine.
Click here to read the full article.
Shareen specializes in indirect tax laws including Goods and Services Tax, Customs Law and Foreign Trade Policy and erstwhile indirect tax laws such as Value Added Tax Laws, Service Tax, Excise duty. Shareen has 19 years of experience in providing advisory and litigation support services to large corporates as well as start-ups.