A Study on Impact of Goods & Services Tax in India

Authors

  • Nitesh Rawat Assistant Professor SGT University Gurugram
  • Anamika Shukla Assistant Professor Department of Commerce IISE Group of Institutions Lucknow
  • Shweta Saini Assistant Professor SGT University Gurugram
  • Shubham Aggarwal Assistant Professor Lloyd Group of Institutions Lucknow

DOI:

https://doi.org/10.33516/maj.v59i4.75-78p

Keywords:

No Keywords.

Abstract

Goods and services tax introduced from July 1, 2017, is India’s biggest change in its tax system. Goods and services tax (GST) has been defined as a tax, based on consumption that is collected from the people who make, sell, and use goods and services. This tax also helps to turn the country into a single integrated market. After it was put into place, there were several vague arguments about it. This study is intended to help people understand what GST is and its benefits. Also, it examines how GST affects the Indian economy.

Downloads

Download data is not yet available.

Published

2024-04-18

How to Cite

Rawat, N., Shukla, A., Saini, S., & Aggarwal, S. (2024). A Study on Impact of Goods & Services Tax in India. The Management Accountant Journal, 59(4), 75–78. https://doi.org/10.33516/maj.v59i4.75-78p

References

Ahmad, E., & Poddar, S. (2009). Goods and Service Tax Reforms and Intergovernmental Consideration in India. Asia Research Center, LSE, 2009.

Chadha, R. (2009). Moving to Goods and Services Tax in India: Impact on India’s Growth and International Trade. National Council of Applied Economic Research.

Dani, S. (2016). A Research Paper on the Impact of Goods and Service Tax (GST) on the Indian economy. Business and Economic Journal, 7(4), 1-2. DOI: https://doi.org/10.4172/2151-6219.1000264

Garg, G. (2014). Basic Concepts and Features of Goods and Service Tax in India.

GST India. (2015). Economy and Policy.

Jaiprakash. (2014). Indirect Tax Reform in India and a Way Ahead for GST. International Journal of Computing and Corporate Research, 4(1).

Kaur, M., Chaudhary, K., Singh, S., & Kaur, B. (2016). A study on the impact of GST after its implementation. International Journal of Innovative Studies in Sociology and Humanities, 2(1), 17-24.

Khurana, B. (2017). GST India: Effects on the Indian Economy. International Journal for Innovative Research in Multidisciplinary Field, 3(6), 27-29.

Leena & Sameena. (2017). Impact of Goods & Service Tax on the Indian economy. Kaav International Journal of Economics, Commerce & Business Management, 4(4), 422-427.

Palil, M. R., & Ibrahim, M. A. (2011). The Impacts of Goods and Services Tax (GST) on Middle-Income Earners in Malaysia. World Review of Business Research, 1(3), 192-206.

Rathod, M. (2017). An Overview of Goods and Service Tax (GST) In India. Journal of Commerce and Management.

Sarma, J. V. M., & Bhaskar, V. (2012). A Road Map for Implementation of Goods and Service Tax. Economic & Political Weekly.

Taqvi, S. M. A. (2013). Challenges and Opportunities of Goods and Service Tax (GST) in India.

Vasanthagopal, R. (2011). GST in India: A Big Leap in the Indirect Taxation System. International Journal of Trade, Economics and Finance, 2(2), April 2011. DOI: https://doi.org/10.7763/IJTEF.2011.V2.93

World Bank. (2018). GST: India. Published by WB, Washington, USA.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

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