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

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.