Knowledge Themes
GST Council and the dynamics of Cooperative Federalism
Direct Tax Reforms including Faceless Assessment and Taxpayers' Charter
Digitalization of Tax Administration through GSTN and Project Insight
International Taxation challenges including BEPS and Global Minimum Tax
Strategies to improve Tax-to-GDP ratio and widen the tax base
Structural Subtopics
- Dual GST model (CGST/SGST/IGST/UTGST)
- GST Council composition and decision-making mechanism
- Input Tax Credit (ITC) and cascading effect
- GST Compensation Cess and its phase-out post-2025 reforms
- Two-tier GST rate rationalization (5% and 18% slabs)
- Anti-Profiteering Framework and role of Competition Commission of India
- E-way bill system and its integration with e-invoicing
- Direct Tax Code (DTC) objectives and impact on corporate tax
- Tax-to-GDP ratio and challenges in revenue mobilization
- Digital tools for tax compliance and evasion prevention
- Impact of GST on cooperative federalism
- Zero-rated supplies and export competitiveness
- Taxation of the digital economy and global minimum tax
- Reforms in personal income tax and the New Tax Regime (NTR)
Study Material
Full AI-synthesized study material for Tax Reforms — GST, Direct Tax Code & Compliance is being calibrated.
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