E-Way Bill Provisions under Goods and Services Tax Act

E-Way Bill Provisions under Goods and Services Tax Act
Author: Dr. (CA) Mahesh Bhiwandikar
Publisher: Ashok Yakkaldevi
Total Pages: 36
Release: 2020-06-15
Genre: Art
ISBN: 1716043972

1.1 INTRODUCTION: Given the complex structure the transport industry ends up spending 30-64% of its time and resources on tax compliance, out of which nearly 16% of its time is spent by the trucks queuing up at interstate check points for tracking and inspection according to a report by ministry of road transport and highways. Now the introduction of GST is expected to increase the need for integrated logistics arrangements as companies decrease the number of warehouses they keep up in different states. The changes achieved by GST are likewise expected to solve one of the significant problems this sector faces the inter-state transport of goods without the hassle of documentation and long holding up queues at check posts. The GST Council and CBEC’s answer to this problem is the GST E way Bills which had replace the way bills and transport bills that transport companies used previously It is said that If implemented wisely, e-way bills have the potential to reshape the logistics industry and make transport of goods easier and faster. This study summarises the objectives, key features and impact of this e-way bill on various stake holders, especially on Logistic Industry in India

Dimensions of Tax Design

Dimensions of Tax Design
Author: James A. Mirrlees
Publisher: Oxford University Press
Total Pages: 1360
Release: 2010-04-29
Genre: Business & Economics
ISBN: 0199553750

The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Goods and Services Tax in India

Goods and Services Tax in India
Author: R. Kavita Rao
Publisher: Cambridge University Press
Total Pages: 217
Release: 2019-05-23
Genre: Business & Economics
ISBN: 1108473962

Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.

Revenue Statistics 2019

Revenue Statistics 2019
Author: OECD
Publisher: OECD Publishing
Total Pages: 354
Release: 2019-12-05
Genre:
ISBN: 9264671595

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.

Handbook of Research on Strategies and Interventions to Mitigate COVID-19 Impact on SMEs

Handbook of Research on Strategies and Interventions to Mitigate COVID-19 Impact on SMEs
Author: Baporikar, Neeta
Publisher: IGI Global
Total Pages: 628
Release: 2021-06-25
Genre: Business & Economics
ISBN: 1799874370

The COVID-19 pandemic has affected every aspect of the modern world, and its impact is felt by all. The pandemic particularly has had a large impact on businesses as they were forced to close, supply chains were disrupted, and new health and safety precautions were adopted. As such, many businesses, especially small businesses, were faced with losses they could not afford. Governments and stakeholders across the world have thus needed to formulate various strategies and interventions to mitigate the negative consequences of the COVID-19 pandemic, particularly as they relate to small- and medium-sized enterprises (SMEs). The Handbook of Research on Strategies and Interventions to Mitigate COVID-19 Impact on SMEs is a comprehensive reference source that encapsulates the overall effect of COVID-19 on SMEs and a variety of strategies to overcome the negative effects and create more sustainable policies and organizations moving forward. The book offers a thorough overview of interventions and tactics to help organizations, entrepreneurs, and institutions of higher learning overcome the negative impact of COVID-19 while preparing policies for a more effective post-pandemic world. Covering topics that include sustainable practices for development, interventions to lessen the impact of COVID-19, and psychological resilience for SME employees, this book is Ideal for entrepreneurs, managers, executives, small businesses, family firms, academicians, scholar-practitioners, policymakers, researchers, and students.

The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration

The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration
Author: OECD
Publisher: OECD Publishing
Total Pages: 118
Release: 2021-04-19
Genre:
ISBN: 9264914781

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years.

Fiscal Policy and Long-Term Growth

Fiscal Policy and Long-Term Growth
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 257
Release: 2015-04-20
Genre: Business & Economics
ISBN: 1498344658

This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.