Revolutionising Goods and Services Tax in India: Is It Truly Revolutionised?

Authors

  • Pravin D. Sawant Associate Professor, Narayan Zantye College of Commerce, Goa

DOI:

https://doi.org/10.33516/maj.v56i7.60-63p

Keywords:

No Keywords.

Abstract

GST created a business-friendly environment in India which has led to ease of doing business for tax payers. This study has been made to know the performance of revenue collection after the implementation of GST secondly, to compare the revenue earnings pre and post GST period and to know the initiatives taken by Government to enhance GST collections. A paired sample t- Test has been used to analyse the data and it is found that there is a significance difference in the earnings of revenue tax collected at a pre and post GST Period.

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Published

2021-07-31

How to Cite

Sawant, P. D. (2021). Revolutionising Goods and Services Tax in India: Is It Truly Revolutionised?. The Management Accountant Journal, 56(7), 60–63. https://doi.org/10.33516/maj.v56i7.60-63p

Issue

Section

Cover Story

References

Goods and Service Tax (GST) (2019) Concept & Status Central Board of Indirect Taxes and Customs (CBIC) Department of Revenue Ministry of Finance Government of India as on 01st August, 2019.

GST Updates by National Academy of Customs, Indirect Taxes and Narcotics (NACIN) Weekly updates 03/08 2019.

News Paper, Dainik Jagran Patna 2nd July 2017.

www.Central Board of Indirect Taxes and Customs.org

Lok Sabha Question and Answer Session.

Lok Sabha Channel.

James B. Cunningham and James O. Aldrich, (2012) “Using SPSS-An Interactive Hands on Approach†SAGE Publications 2012.

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