Scroll Top


    Indirect Tax


    Indirect tax is defined as the tax imposed by the government on a taxpayer for goods and services rendered. Unlike direct taxes, indirect tax is not levied on the income, revenue or profit of the taxpayer and can be passed on from one individual to another.

    Who is eligible to pay?

    Custom Duty is to be paid by an importer or exporter for the goods imported or exported out of India.

    Excise Duty is levied on goods which are manufactured in India. Till 30 June 2017, most of the goods came under its net. Later, GST was introduced which subsumed Excise duty. But there are some goods that still fall under the excise laws such as tobacco products, aviation turbine fuel, natural gas, high-speed diesel and petroleum crude.

    Goods and Services Tax (GST) refers to the tax on supply of goods or services that must be paid by individuals or businesses who have a turnover more than the prescribed limit.

    A detailed breakdown of the procedure for filing the tax

    GST is imposed at every point of supply. Also, State GST and Central GST are applicable when intra-state sales take place. However, in the case of inter-state sales, an Integrated GST is applicable.

    Since its implementation, GST has been able to remove the ‘cascading effect or the 'tax on tax' dilemma in the country. With the elimination of the tax on tax quandary, the markets have witnessed a considerable drop in prices.

    Also, with GST being more of a technology-driven process, the need for a physical interface has been brought down considerably. An online GST portal which allows registration, GST return filing, application for refund ensure a smooth and transparent GST filing process.

    Here are some of the advantages of GST:

    1. Lower cost of compliance
    2. Simplified online process for GST
    3. Removal of the cascading effect of tax (tax on tax effect)
    4. Improves efficiency in logistics
    5. Regulation of the unorganised sector
    6. Composition scheme for small businesses
    7. Allows a higher number for registration

    Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

    Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

    CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

    Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

    Cleartax is a product by Defmacro Software Pvt. Ltd.

    Company PolicyTerms of use


    ISO 27001

    Data Center


    SSL Certified Site

    128-bit encryption