Multinational Enterprises ("MNEs") set up subsidiaries in India to cater to the Indian market and capitalize on their brands.

One of the ambitious aspects of GST is implementation of Electronic Way Bill ("E-Way Bill"). It is being envisaged that entire supply chain, especially from factory to the retailers remains documented and the movement of goods can be tracked on real time basis.

Tax Authorities have powers to summon persons and documents, and survey his premises to secure evidences of undisclosed documents or assets.

The present Government is focusing on increasing the tax base particularly after de-monetisation and introduction of Benami Transactions (Prohibition) Amendment Act, 2016.

In order to serve the nation and the community, we are putting our views on various vexed issued on GST.

Until a human being changes internally, morals are imposed upon him externally so that it leads to a gradual realization. Similarly, until all the countries/ stakeholders appreciate the long term evil effects of tax evasion, provisions like Base Erosion and Profit Shifting are introduced.