Eye Share : Taxing Non-Resident GST Suppliers and Ease of Doing Business

One of the crucial debated issues among tax structures of the world is providing criteria for effective collection of VAT/ GST on supplies made by non-resident suppliers. International practice has been to either require the non-resident supplier to get registered under the GST laws of the country in which supply is made, or to bring business to business (B2B) supplies under reverse charge and relieving the non-resident supplier from tax compliance.The authors Mr. Asish ...