Goods and Services Tax - A Study of Barriers Iin Filing GST Return in India
DOI:
https://doi.org/10.33516/maj.v56i7.48-50pKeywords:
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The Goods and Services Tax Act was passed in the Parliament on 29thof March 2017 and came into effect on 1stof July 2017.GST is levied on the supply of goods and services. Goods and Services Tax in India is a comprehensive, multi-stage, destination-based/consumption-based tax that is levied on every value addition. GST is a single domestic indirect tax law for the entire country.The study mainly focused on the barriers in GST Returns filing experienced by the tax payers/practitioners and it provides some suggestions at the end of the study.Downloads
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