E-Commerce: GST and Indirect Tax Issues

View Sample PDF

Author(s): Tuhin Banerjee (Alliance University, India)
Copyright: 2018
Pages: 12
Source title: Internet Taxation and E-Retailing Law in the Global Context
Source Author(s)/Editor(s): Sana Moid (Amity University, India)and Shailja Dixit (Amity University, India)
DOI: 10.4018/978-1-5225-3787-8.ch010

Keywords: Business & Management / Business Science Reference / E-Commerce

Purchase

View E-Commerce: GST and Indirect Tax Issues on the publisher's website for pricing and purchasing information.

Abstract

The growth of e-commerce in India has been substantial in the last decade. The growth of the sector has been affected by the number of issues in indirect taxation. The introduction of goods and service tax (GST) is expected to smooth the taxation for e-commerce operators. This chapter examines the key aspects of GST including existing taxes which would be replaced by GST, registration in GST, taxable event under GST, valuation in GST, payment process in GST, refund and audit in GST, and compliance process in GST. The chapter concludes that GST will ease doing business for e-commerce operators by providing a unified framework for indirect taxation.

The IRMA Community

Research IRM

E-Commerce: GST and Indirect Tax Issues

Purchase

Abstract

Related Content

IRMA Sponsors