Rhithuparna. K. A, BA.LLB (Hons.), National University of Advanced Legal Studies, Kalamassery
ABSTRACT
India's goods and services tax is governed, amended, and reconciled by the GST Council. In order to simplify the taxing procedure for taxpayers, the Council intends to replace all of the current various taxation processes and adopt new taxation techniques. The Council keeps an eye on all taxes procedures in order to support the relevant agencies and prevent fraud. The Goods and Services Tax Council, constituted pursuant to Article 279A1 of the Constitution, is referred to as the "Council."
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