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.

Downloads

Download data is not yet available.

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

Section

Cover Story

References

Chaturvedi, S. (2018, April 2). Issues and Challenges of GST. International Journal of Creative Research Thoughts (IJCRT), 6(12), 581- 585. Retrieved from www.ijcrt.org

Economic Survey 2022-23. Ministry of Finance, Department of Economic affairs. New Delhi: Government of India. Retrieved June 13, 2023, from https://www.indiabudget.gov.in/ economicsurvey/

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

Kumar, D. C. (2015). GST in Indian Economy: It’s Benefits and Impact. International Journal of Science and Research (IJSR), 6(11). Retrieved from http://www.ijsr.net/

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

S., S. T. (2017, August). A study on economic benefits of Goods and Services Tax on Indian Tax Scenario. International Journal of Current Research in Multidisciplinary (IJCRM), 2(7).

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

V, M. M. (2020, July 1). A Comprehensive analysis of Goods & Services Tax (GST) IN INDIA. International Review of Business and Economics, 4(1).

Similar Articles

<< < 22 23 24 25 26 27 28 29 30 31 > >> 

You may also start an advanced similarity search for this article.