GST Implementation In India: Assessing the Journey So Far

Authors

  • Priti Saxena Assistant Professor S.P. Mandali’s Prin. L.N. Welingkar Institute of Management Development & Research, Mumbai
  • Abhineet Saxena Assistant Professor, Coordinator- YSBC-AU Amity Business School Jaipur
  • Garima Sharma Professor S.P. Mandali’s Prin. L.N. Welingkar Institute of Management Development & Research, Mumbai

DOI:

https://doi.org/10.33516/maj.v58i7.25-29p

Keywords:

No Keywords

Abstract

Goods and Services Tax introduction in India marked a crucial stage of tax reforms. It was implemented in the year 2017 after many years of discussion and debates between several political regimes, State and Central Governments. After six years of its inception it is necessary to review the impact of GST on the overall tax collection of State and Central Governments. This article makes an in-depth analysis of GST, its growth rate so far, indirect tax buoyancy in post GST vis- a-vis pre-GST eras.

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Published

2022-07-31

How to Cite

Saxena, P., Saxena, A., & Sharma, G. (2022). GST Implementation In India: Assessing the Journey So Far. The Management Accountant Journal, 58(7), 25–29. https://doi.org/10.33516/maj.v58i7.25-29p

Issue

Volume 58, Issue 7, July 2023

Section

Cover Story
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Europe PMC

References

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Kumar, V. (2016, September). GST-A Boon or Bane for India. International Journal for innovative Research and Multidisciplinary Field, 2(9).

Nirmala Sitharaman: GST has reduced rate at which people have to pay tax | India Business News - Times of India. (n.d.). The Times of India. https://timesofindia.indiatimes.com/business/ india-business/gst-has-reduced-rate-at-whichpeople- have-to-pay-tax-nirmala-sitharaman/ articleshow/83979063.cms

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Shrimi Choudhary. (2023, June 12). GST collection hits an all-time high of Rs 1.87 trillion in April. Business Standard. Retrieved June 12, 2023, from https://www.business-standard.com/ india-news/gst-collection-hits-an-all-time-highof- rs-1-87-trillion-in-april-123050100932_1.html

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