Day: 1 January 2015

By Poonam Bera, Army Institute of Law, Mohali. After a prolonged delay, Goods and Service Tax (122nd Constitutional Amendment) Bill, 2014 has introduced in lower house of parliament on 19th December, 2014. It is regarded as one of the biggest tax reforms since 1947 and is targeted to be implemented by April 2016[i]. GST regime…