"I am Dr. Vidya V Devan, currently serving as an Assistant Professor in Law at the Gulati Institute of Finance and Taxation (GIFT). I hold a Ph.D. from Mahatma Gandhi University, Kottayam. completed LL B from Government Law College, Kozhikode, and LL M in Taxation with second rank from, Calicut University. My research primarily focuses on Goods and Services Tax, and I qualified UGC NET in 2010."
The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associated challenges. It examines how the indirect tax reform addresses jurisdictional complexities, enhances tax administration, and streamlines compliance in the digital economy.
