Goods and Services Tax - A Study of Barriers Iin Filing GST Return in India

Authors

  • Priyajit Kumar Ghosh Faculty, Sister Nivedita University, Kolkata
  • Abhijeet Bag Assistant Professor, Dept. of Commerce, Cooch Behar Panchanan Barma University, Cooch Behar

DOI:

https://doi.org/10.33516/maj.v56i7.48-50p

Keywords:

No Keywords.

Abstract

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.

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Published

2021-07-31

How to Cite

Ghosh, P. K., & Bag, A. (2021). Goods and Services Tax - A Study of Barriers Iin Filing GST Return in India. The Management Accountant Journal, 56(7), 48–50. https://doi.org/10.33516/maj.v56i7.48-50p

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References

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Khuana, A., Sharma, A. (2016). “Goods & Services Tax in India – A Positive Reform for Individual Tax Systemâ€, International Journal of Advanced Research, 4(3), 500-505.

Pratima BJ And Srigowri MP, (2017), Post GST Emerging Challenges and Issues, IRACST – International Journal of Commerce, Business and Management, 6(6), 64-69.

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Shinde, M. (2019). A Study of Impact and Challenges of GST On Various Constituents of Indian Economy. International Journal of Research and Analytical Reviews, 6(1), 211-215.

Shobha, V. (2017). Goods and Services Tax: Barriers in Filing GST Return and Its Impact on Accounting, International Conference on Science And, Technology and Management. 6(11). 155-169.

Websites:

http://www.gst.gov.in

http://cleartax.in/s/returns-under-the-gst-law

www.google.com

www.wikipedia.com

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