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gptkbp:instance_of
|
gptkb:tax_policy
|
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gptkbp:administered_by
|
gptkb:Goods_and_Services_Tax_Network_(GSTN)
|
|
gptkbp:applies_to
|
supply of goods
supply of services
|
|
gptkbp:audit_requirement
|
for large taxpayers
|
|
gptkbp:benefits
|
increases compliance
reduces cascading effect of taxes
simplifies tax structure
enhances revenue for states
|
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gptkbp:central_component
|
gptkb:Central_Goods_and_Services_Tax_(CGST)
|
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gptkbp:effective_date
|
July 1, 2017
|
|
gptkbp:enforces
|
by tax authorities
|
|
gptkbp:frequency
|
monthly or quarterly
|
|
gptkbp:gstaudit
|
by tax authorities
|
|
gptkbp:gstawareness_campaigns
|
by government
|
|
gptkbp:gstcompliance_rating
|
for businesses
|
|
gptkbp:gstcompliance_software
|
available for businesses
|
|
gptkbp:gstcouncil
|
gptkb:Advisory_Services
|
|
gptkbp:gstcouncil_members
|
Union and State Finance Ministers
|
|
gptkbp:gstfiling_deadline
|
varies by type of taxpayer
|
|
gptkbp:gstimpact_study
|
by research organizations
|
|
gptkbp:gstinternational_comparisons
|
with other countries' tax systems
|
|
gptkbp:gstn
|
gptkb:Web
|
|
gptkbp:gstpublications
|
by government and private entities
|
|
gptkbp:gstrefund_process
|
for excess tax paid
|
|
gptkbp:gstresearch
|
ongoing in various fields
|
|
gptkbp:gstreturns
|
GSTR-1, GSTR-3 B, GSTR-9
|
|
gptkbp:gstrevenue_collection
|
increased post-implementation
|
|
gptkbp:gsttraining
|
for tax professionals
|
|
gptkbp:gsttraining_programs
|
conducted by various institutions
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Goods and Services Tax (GST)
|
|
gptkbp:impact
|
gptkb:business
cross-border trade
consumer prices
e-commerce transactions
|
|
gptkbp:includes_provisions_for
|
certain goods and services
|
|
gptkbp:input_tax_credit
|
available for businesses
|
|
gptkbp:input_tax_credit_eligibility
|
depends on compliance
|
|
gptkbp:introduced_in
|
gptkb:India
|
|
gptkbp:is_implemented_in
|
gptkb:Government_of_India
|
|
gptkbp:is_integrated_with
|
Integrated Goods and Services Tax (IGST)
|
|
gptkbp:legislation
|
gptkb:Goods_and_Services_Tax_Act,_2017
|
|
gptkbp:penalty_shootout
|
for non-compliance
|
|
gptkbp:rate
|
varies by goods and services
|
|
gptkbp:rebate
|
for exporters
|
|
gptkbp:regulatory_compliance
|
filing returns
|
|
gptkbp:related_to
|
Sales Tax
Value Added Tax (VAT)
Service Tax
Central Excise Duty
|
|
gptkbp:replaces
|
multiple indirect taxes
|
|
gptkbp:state_component
|
State Goods and Services Tax (SGST)
|
|
gptkbp:threshold_limit
|
small businesses
|
|
gptkbp:bfsParent
|
gptkb:Australian_Government
gptkb:Canada_Revenue_Agency
gptkb:the_Indian_Revenue_Service
|
|
gptkbp:bfsLayer
|
5
|