Impact of Goods and Service Tax after Implementation

Sudip Banerjee; Priya Agrawal

Impact of Goods and Service Tax after Implementation

Sudip Banerjee * §

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Priya Agrawal

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§ Sanskriti University

Impact of Goods and Service Tax after Implementation

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Abstract

Before implementation of GST in India, Government of India collected indirect taxes in the various names. Direct tax is mostly define clearly to tax payer, but indirect tax does not define clearly because it collected by government to each stage manufacturer to customer. For clearing of indirect tax government of India introduced biggest tax reforms after independence since 1947 in the name of GST. After implementing of GST in India, there are several issues arises in front of the GOI, Professionals, business man and even customers. These are the issues highlighted in this paper.

References

5 Cites in Article

Reference Format

Monika Sehrawat,Upasana Dhanda (2015). GST IN INDIA: A KEY TAX REFORM.
Monika Sehrawat,Upasana Dhanda (2015). GST IN INDIA: A KEY TAX REFORM.
Kajalchaudhary Milandeepkour,Surjan Singh (2016). A study of impact of GST after its implementation.
N Dr,Bagyalakshmi (2015). Impact of GSTon various sectors and challenges for GST Implementation.
Bharti Sharma,Rakhi Arora,Gaurav Sharma (2022). Food Industry: Experiencing positive impact after goods and service tax implementation.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Sudip Banerjee, Priya Agrawal. 2018. "Impact of Goods and Service Tax after Implementation". Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 18 (GJMBR Volume 18 Issue B2).

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GJMBR Volume 18 Issue B2

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-B Classification JEL Code: H29

Submission ReceivedDecember 15, 2017
Peer Review Double Blind
Handling Editor
Accepted January 2, 2018
Published January 15, 2018

Version of record

v1.2

Issue date

May 8, 2018

Language

English

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Article Matrices

Total Score: 149

Country: India

Subject: Global Journal of Management and Business Research

Authors: Sudip Banerjee, Priya Agrawal (PhD/Dr. count: 0)

View Count (all-time): 289

Total Views (Real + Logic): 694

Total Downloads (simulated): 37

Publish Date: 2018 01, Mon

Monthly Totals (Real + Logic):

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Total Views: 694

Total Downloads: 37

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