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

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References

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Goods & Service Tax Council. (n.d.). Retrieved from https://gstcouncil.gov.in/.

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