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The Challenges of the Goods and Service Tax (GST) Implementation in India (الإنجليزية)

A Goods and Services Tax in a federal structure by very nature is complex. The GST system in India tries to minimize the complexity by applying a common base and rate across the country. However, the multiple rate structure and an enforcement framework using onerous reporting requirements for businesses places a huge compliance burden on businesses especially SMEs and is having a negative impact on the economy. The government could reduce the compliance...
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