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Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/2558
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dc.contributor.authorBanerjee, Tuhin-
dc.date.accessioned2023-12-18T09:45:36Z-
dc.date.available2023-12-18T09:45:36Z-
dc.date.issued2018-
dc.identifier.citationpp. 158-169en_US
dc.identifier.isbn9781522537885-
dc.identifier.isbn1522537872-
dc.identifier.isbn9781522537878-
dc.identifier.urihttps://doi.org/10.4018/978-1-5225-3787-8.ch010-
dc.identifier.urihttp://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/2558-
dc.description.abstractThe 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. © 2018, IGI Global.en_US
dc.language.isoenen_US
dc.publisherIGI Globalen_US
dc.subjectE-commerceen_US
dc.subjectGSTen_US
dc.subjectIndirect taxen_US
dc.subjectGoods and service taxen_US
dc.subjectE-commerce marketen_US
dc.titleE-Commerce: Gst and Indirect Tax Issuesen_US
dc.typeBook chapteren_US
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