Impact of Goods and Service Tax after Implementation

Sudip Banerjee
Sudip Banerjee
Priya Agrawal
Priya Agrawal
Sanskriti University, Mathura

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

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. 2018. \u201cImpact of Goods and Service Tax after Implementation\u201d. Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 18 (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
Classification
GJMBR-B Classification JEL Code: H29
Version of record

v1.2

Issue date
May 8, 2018

Language
en
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Impact of Goods and Service Tax after Implementation

Sudip Banerjee
Sudip Banerjee <p>Sanskriti University, Mathura</p>
Priya Agrawal
Priya Agrawal

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