Goods and Services Tax-A Tool for Ease of Doing Business in India

Authors

  • Surya Narayan Ray Dinhata College, Cooch, Behar

DOI:

https://doi.org/10.33516/maj.v52i7.52-56p

Abstract

No Abstract.

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Published

2017-07-01

How to Cite

Ray, S. N. (2017). Goods and Services Tax-A Tool for Ease of Doing Business in India. The Management Accountant Journal, 52(7), 52–56. https://doi.org/10.33516/maj.v52i7.52-56p

Issue

Section

Cover Story

References

Business Standard (2011), India among top 10 industrial nations, International Yearbook of Industrial Statistics-2011, March 30, New Delhi.

Government of India (2017), The Central and Services Tax Bill, 2017, accessed at icmai.in/icmai/Taxation/ upload/Bills2017/CGST-bill-e.pdf on 11 May, 2017

M. Govind Rao & R. Kavita Rao (2005), Trends and Issues in Tax Policy and Reform in India, NIPFP, New Delhi, pp. 55-56.

Prasant Despande & Mousumi saikia(2016), Goods and Services Tax in India: Taking stock and setting expectations, Delloite Touché Tomashu India Private Limited, Mumbai, p. 2.

www. gst.customs.gov.my/en/gst/pages/gst_ci.aspx, accessed on May 15. 2017.

T.N. Ashok (2016), Kar sansthay Panya o Parisheba Kar anibarjya?, Yojona, November, p.8..

Akhansya Khurana & Astha Sharma (2016), Goods and Services Taxes in India – A Positive Reform for Indirect Tax System, International Journal of Advanced Tax Research, 4(3), p. 501..

Taxation Committee (2015), Insight of GST in India, The Institute of Cost Accountants of India, New Delhi, p. 215.

The Telegraph (2017), Food Grain cheaper under GST, 19 May, Siliguri edition.

Girish Garg (2014), Basis Concepts and Features of Good and Service Tax in India, International Journal of Scientific Research and Management, 2(2), p. 545.

Government of India (2017), Goods and Services Tax – One Country, One Tax, One Market, accessed at http://dor.gov.in/sites/default/files/GST_FAQ.pdf on May 15, 2017.

CMA Ashok B Nawal (2015), Preface, Insight of GST in India, Taxation Committee, The Institute of Cost Accountants of India, New Delhi, p. 4.

CMA Manas Thakur (2017), Informal interaction on the sidelines of signing Memorandum of Understanding between ICAI and Dinhata College, June 9, Dinhata, Cooch Behar.

Monika Sehrawat & Upasana Dhanda (2015), GST in India: A Key Tax Reform, International Journal of Research-Granthaalayah, 3(12), p.133.

Times of India (2017), GST Council revises tax rates of 66 items; insulin, agarbattis to get cheaper, 11 June, Mumbai edition.

Business Standard (2017), GST Council meet: New tax regime set for July1 rollout as all states agree, June 3, 15.06 pm, net edition.

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