Perception of Commerce Post Graduates of Kerala State About Amendments in CGST Act 2017 as Per Finance Act 2021

Authors

  • Sivakumar A. Assistant Professor of Commerce, Sree Neelakanta Govt. Sanskrit College, Pattambi
  • Haritha Ravi Assistant Professor of Commerce, MES College, Cherpulassery

DOI:

https://doi.org/10.33516/maj.v56i7.33-36p

Keywords:

No Keywords.

Abstract

Indian Economy has witnessed a major change since the implementation of a dual GST mechanism in India.CGST Audit and changes in the definition of supply are some of the major amendments in the Finance Act 2021.Perception of Public about CGST, especially the perception of Commerce People, is very significant even during this Covid19 pandemic. Therefore, this Research paper analyses the PERCEPTION OF COMMERCE POST GRADUATES OF KERALA STATE ABOUT AMENDMENTS IN CGST ACT 2017 AS PER FINANCE ACT 2021.

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Published

2021-07-31

How to Cite

A., S., & Ravi, H. (2021). Perception of Commerce Post Graduates of Kerala State About Amendments in CGST Act 2017 as Per Finance Act 2021. The Management Accountant Journal, 56(7), 33–36. https://doi.org/10.33516/maj.v56i7.33-36p

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Section

Cover Story

References

A. Hilary Joseph, D Kanakavalli.(2017). A Study on Consumer Awareness on Goods and Services Tax: International Journal of Emerging Research in Management & Technology ISSN:2278-9359 (Voule-6, Issue-11), 30-33.

Abraham, A., & Mathew, T. (2019). The Aftermath of Goods and Services Tax Reform on Consumers in Kerala. Abhigyan, 37(2), 31-39.

Ramkumar, G. (2018). Consumer perceptions towards Goods and Services Tax Implementation-An Economic Approach. ELK Asia Pacific Journal of Marketing, 21-35.

Prabha.L, Bhuvaneswari.K, Nandida.S (2018). Impact of GST on consumer’s behaviour. InternationalJournal of Applied Research; 4(10): 410-412

Vinayak Revji Gandal.(2018).An Analytical Study on Awareness Towards GST Amongst Traders: A Case Study of Khalapur Taluka of Raigad District in Maharashtra: International Journal of Management Studies. Vol-V, Issue-2(4).

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