GST Investigations

Introduction

The introduction and implementation of Goods and Services Tax (GST) significantly reshaped the entire Indian indirect tax landscape by replacing multiple indirect taxes with a unified tax system. GST intends to streamline the tax administration, promote economic integration, and ultimately create a more transparent tax system and reduce the tax burden on consumers by eliminating the cascading effect of taxes.

GST operates under a dual structure, comprising of Central GST (CGST) and State GST (SGST), along with Integrated GST (IGST) to tax interstate transactions. The GST Council oversees the key decision-making process under GST by promoting and fostering coordination between the Central and State Governments.