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VAT Guide by Poojari, Singh, Nanda & Dornala on Taxation Concepts

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Ashish Nangla
Ashish Nangla

The document discusses Value Added Tax (VAT) including: - VAT is a multi-point sales tax levied on the value added at each stage of production and distribution. It aims to tax value addition rather than turnover. - VAT was first introduced in France in 1954 and has since been adopted by many countries including India where it was introduced in 2005. - Under VAT, tax is collected in installments at each stage of production/distribution rather than just at the final retail point like under sales tax. This avoids cascading of taxes.

FormationBusinessÉconomie & finance
1  sur  20
Value Added Tax (VAT) ,[object Object],[object Object],[object Object],[object Object],[object Object],Project On ITM – Kharghar / Economics – Dr. Gulnar Sharma
Topics to be discussed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Introduction to Vat ,[object Object],[object Object],[object Object],[object Object]
Characteristics of VAT ,[object Object],[object Object],[object Object],[object Object]
History of VAT ,[object Object],[object Object]
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How VAT (Value Added Tax) Works ,[object Object],[object Object],[object Object],[object Object],[object Object]
Let’s take an example ,[object Object],[object Object]
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[object Object],Problems in Implementation of Value Added Tax in India
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[object Object],Issuing Tax Bills and Invoices
MERITS OF VAT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DEMERITS OF VAT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
VAT RATES AND CLASSIFICATION OF COMMODITIES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sales Tax V/s VAT
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