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Based on discussions within and between it and the Central Government, the EC released its First Discussion Paper (FDP) on the GST in November, 2009. This spells out the features of the proposed GST and has formed the basis for discussion between the Centre and the States so far. Salient Features of GST 3. Thesis On Gst Pdf - Remember me Already registered? 100% Success rate 10 Customer reviews. REVIEWS HIRE. We Make It Better. About Us. Thesis On Gst Pdf: REVIEWS HIRE. Essay, Research paper, Coursework, Discussion Board Post, Questions-Answers, Case Study, Term paper, Powerpoint Presentation, Research proposal, Book Report, Rewriting gst will ultimately create a unified market by ending up the multiple levies of taxes by the centre and the states.consequently, it will lower the costs for business and more revenue for the government.the states were afraid of loss of flexibility but it is said that this meeting has cleared many such fears .broad agreement has been arrived … Perspectives on Fair Tax DiSCuSSiON PAPEr ISBN: 978-1-85908-439-7 © The Association of Chartered Certified Accountants, 2008 The Council of the Association of Chartered Certified Accountants consider this study to be a worthwhile contribution to discussion but do not necessarily share the views expressed, which are those of the authors alone. GST treatment of digital currency -Discussion paper Page 3 12. This ruling resulted from the ATO's view that Bitcoin is not a form of 'money' under GST law, being neither Australian currency nor foreign currency, nor is it an input-taxed supply, a second-hand good or a voucher. 13. Dual GST model with appropriate binding mechanism to harmonise the various . important aspects of the GST like rate structure, taxation base, exemption etc. between Centre and States is agreed. 3 : 3.2 (i) The GST shall have two components: one levied by the Centre (hereinafter referred to as Central : GST), and the other levied by the States to introduce GST by 2010 2006 2009 2014 2013 2011 First Discussion Paper (FDP) released by EC Constitution (115th Amendment) Bill introduced Three committees constituted by EC and GSTN set up Constitution (122nd Amendment) Bill (CAB) introduced in Lok Sabha Mar 2017 12 GST Council Meetings CGST, SGST, UTGST, IGST, Compensation Cess Bills It was considered useful in this context to place a discussion paper before the public and stakeholders, seeking views and perspectives on different dimension of charges s levied in payment systems. 1.4. This discussion paper outlines existing rules and manner of charges levied in payment But we can rest assured that GST is going to be a reality and it does not matter if it is 2010 or 2011. In this brief write up an attempt is made to highlight the salient features of the proposed GST as revealed by the Discussion Paper and some of the complexities it has to negotiate before it becomes a reality. Dual GST: 4. INTERNATIONAL PERSPECTIVES ON GST / VAT: 4.1 VAT and GST are used inter-changeably as the latter denotes comprehensiveness of VAT by coverage of goods and services. France was the first country to implement VAT, in 1954. Presently, more than 160 countries have impleme