Implications of GST: A Perceptional Study of Traders

Authors

  • H. R. Manjunatha Assistant Professor, Akshara Institute of Management Studies, Shivamogga

DOI:

https://doi.org/10.33516/maj.v55i7.35-38p

Keywords:

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Abstract

Tax system plays a stupendous role in the economic activities and growth of any country. Within the broader tax system, indirect taxes constitute major source of public revenue. The Government of India replaced the Value Added Tax (VAT) with Goods and Services Tax (GST) which is reckoned as a unique tax system integrating central and state tax administration. Founded on the philosophy, ‘one nation, one tax system, it has brought in drastic changes in the country impacting different sections of economy including traders. In this backdrop, an attempt is made here to examine the perceptions of select traders on a few dimensions of GST.

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Published

2020-07-31

How to Cite

Manjunatha, H. R. (2020). Implications of GST: A Perceptional Study of Traders. The Management Accountant Journal, 55(7), 35–38. https://doi.org/10.33516/maj.v55i7.35-38p

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Section

Cover Story

References

Akanksha Khuran and Aastha Sharma. (2019). Goods and Services Tax in India – A Positive Reform for Indirect Tax System.International Journal of Advanced Research. 4 (3), 499-505.

Goutam Bhattacharya. (November 2017)Evaluation and Implementation of GST in Indian Growth: A Study. International Journal of Commerce and Management Research, 3 (11), 65-68.

https://economictimes.indiatimes.com/gst

https://cleartax.in/s/gst-news-and-announcements

Rekha and Dev Karan. (February 2018). An Overview of Goods and Services Tax (GST) in India. International Journal of Business and Management Invention. 7 (2), 13-18.

Shilpa Rani. (September 2017).Goods and ServicesTax (GST) and its Impact on Indian Economy. International Journal of Advanced Research and Development. 2 (5), 209-212.

Yogesh Kailashchandra Agrawal. (October. 2017).Goods and Services Tax and Its Impact on Indian Economy. IOSR Journal of Business and Management. 19 (10), 26-30.

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