A Comprehensive Study on The Proposed Amendments Under GST with Reference to The Union Budget 2021 in India

Authors

  • Priyajit Ray Research Scholar, Department of Commerce, University of Calcutta, Kolkata

DOI:

https://doi.org/10.33516/maj.v56i7.51-53p

Keywords:

No Keywords.

Abstract

The recent amendments in GST will possibly make the life of several individuals and business entities lot easier. There has been several proposed amendments in GST under the finance bill as a part of the Union Budget and the researcher tried to study and highlight such amendments and the effect of such proposed changes on the tax payers and its authorities such that it will have a impact on the overall development of our country.

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Published

2021-07-31

How to Cite

Ray, P. (2021). A Comprehensive Study on The Proposed Amendments Under GST with Reference to The Union Budget 2021 in India. The Management Accountant Journal, 56(7), 51–53. https://doi.org/10.33516/maj.v56i7.51-53p

Issue

Section

Cover Story

References

Ghosh, P. (2020). GST in Play Alters the Taxation Rules for the Indian Business Game. American Journal of Business and Management Research, 1(2), 51-72.

Gupta, S. (2016). Goods and Services Tax (GST): A comprehensive and uniform indirect tax reform in India. VISION: Journal of Indian Taxation, 3(2), 31-53.

Renuka, R. (2018). Impact of GST on services sector in India. International Journal of Management, IT and Engineering, 8(3), 262-270.

SAMANTARA, D. R. (2021). TAX REFORMS IN INDIA: A CRITICAL ANALYSIS. Journal Homepage: http://ijmr.net.in, 9(1).

https://cleartax.in/s/gst-news-and-announcements 6. https://itatorders.in/blog/gstupdatesin-union-budget-2021/

https://prsindia.org/budgets/parliament/union-budget-2021-22-analysis

https://www.businesstoday.in/union-budget-2021/expectations/budget-2021-key-indirect-taxmeasuressitharaman-canannounce/story/429702.html

https://www.cnbctv18.com/views/the-union-budget-2021changes-in-gst-law-8320631.htm

https://www.encomply.com/Insights/Finance-Bill-FY-202122-Highlights-Amendments-toGST-Rules

https://www.moneycontrol.com/budget-2021/

https://www.thehindu.com/business/budget/2021-union-budget-live-updates/article33713398.ece

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