@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc> a dcat:Dataset ;
    dct:description "The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax system introduced in India on July 1, 2017, which subsumed a plethora of previously existing indirect taxes like VAT, service tax, and excise duty. Implemented with the motto \"One Nation, One Tax,\" GST aims to simplify the indirect tax structure, remove cascading effects, and create a unified national market. It is levied on the supply of goods and services, with rates varying across different categories. The GST system is bifurcated into Central GST (CGST) and State GST (SGST) for intra-state sales, while an Integrated GST (IGST) is applied for inter-state transactions. " ;
    dct:identifier "9c6f84eb-7bed-4e1e-b224-a821a82bb7dc" ;
    dct:issued "2024-06-05T10:22:04.155848"^^xsd:dateTime ;
    dct:modified "2024-06-05T11:52:39.222159"^^xsd:dateTime ;
    dct:publisher <https://ckan.meghalayadataportal.com/organization/c0b353f2-5a6d-4296-ae5a-954bb626ece6> ;
    dct:title "Goods and Services Tax" ;
    dcat:distribution <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/06140c50-031b-46b2-a0cc-ddb5dec954cc>,
        <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/11979a4c-882b-4923-8bb5-4089de0955d7>,
        <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/8475ad9f-b575-4f19-a13c-87660405b83f>,
        <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/9a9375d2-53f2-44a4-a620-dc24ba791487>,
        <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/b1c40c70-64b4-439c-bb41-59941efc6ab4> ;
    dcat:landingPage <https://www.gst.gov.in/> .

<https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/06140c50-031b-46b2-a0cc-ddb5dec954cc> a dcat:Distribution ;
    dct:description "E-Way bills generated for Meghalaya provide insights into the movement of goods within the state and across borders, facilitating efficient tracking and regulation of the transportation of goods." ;
    dct:format "CSV" ;
    dct:issued "2024-06-05T10:23:15.493979"^^xsd:dateTime ;
    dct:modified "2024-06-05T11:51:51.897128"^^xsd:dateTime ;
    dct:title "E-WAY Bills Generated" ;
    dcat:accessURL <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/06140c50-031b-46b2-a0cc-ddb5dec954cc/download/eway-bills-generated.csv> ;
    dcat:byteSize 16297.0 .

<https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/11979a4c-882b-4923-8bb5-4089de0955d7> a dcat:Distribution ;
    dct:description "The dataset for Meghalaya includes information on tax collection on the GST Portal." ;
    dct:format "CSV" ;
    dct:issued "2024-06-05T10:23:48.694096"^^xsd:dateTime ;
    dct:modified "2024-06-05T11:52:04.951446"^^xsd:dateTime ;
    dct:title "Tax collection on GST Portal" ;
    dcat:accessURL <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/11979a4c-882b-4923-8bb5-4089de0955d7/download/tax-collection-on-gst-portal.csv> ;
    dcat:byteSize 3960.0 .

<https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/8475ad9f-b575-4f19-a13c-87660405b83f> a dcat:Distribution ;
    dct:description "The dataset now includes comprehensive information on GSTR 3B return filings for Meghalaya, providing valuable insights into compliance and filing behavior in the state." ;
    dct:format "CSV" ;
    dct:issued "2024-06-05T10:25:06.248201"^^xsd:dateTime ;
    dct:modified "2024-06-05T11:52:39.227648"^^xsd:dateTime ;
    dct:title "GSTR3B Return Filings" ;
    dcat:accessURL <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/8475ad9f-b575-4f19-a13c-87660405b83f/download/gstr3b-return-filings.csv> ;
    dcat:byteSize 5625.0 .

<https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/9a9375d2-53f2-44a4-a620-dc24ba791487> a dcat:Distribution ;
    dct:description "The dataset now includes comprehensive information on the Goods and Services Tax (GST) return filing process in Meghalaya, including details on GSTR1 return filings." ;
    dct:format "CSV" ;
    dct:issued "2024-06-05T10:24:22.675734"^^xsd:dateTime ;
    dct:modified "2024-06-05T11:52:23.483431"^^xsd:dateTime ;
    dct:title "GSTR1 Return Filings" ;
    dcat:accessURL <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/9a9375d2-53f2-44a4-a620-dc24ba791487/download/gstr1-return-filings.csv> ;
    dcat:byteSize 4877.0 .

<https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/b1c40c70-64b4-439c-bb41-59941efc6ab4> a dcat:Distribution ;
    dct:description "The dataset has been updated to include the IGST settlements for Meghalaya, providing crucial insights into the distribution of IGST revenues in the state. This information is valuable for policymakers, financial analysts, and tax administrators in understanding the financial dynamics of GST revenue allocation in Meghalaya." ;
    dct:format "CSV" ;
    dct:issued "2024-06-05T10:22:04.411335"^^xsd:dateTime ;
    dct:modified "2024-06-05T11:51:33.608955"^^xsd:dateTime ;
    dct:title "IGST Settlements" ;
    dcat:accessURL <https://ckan.meghalayadataportal.com/dataset/9c6f84eb-7bed-4e1e-b224-a821a82bb7dc/resource/b1c40c70-64b4-439c-bb41-59941efc6ab4/download/igst-settlements.csv> ;
    dcat:byteSize 2756.0 .

<https://ckan.meghalayadataportal.com/organization/c0b353f2-5a6d-4296-ae5a-954bb626ece6> a foaf:Organization ;
    foaf:name "Meghalaya" .