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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 10
Issue Published : 115
Article Submitted : 19456
Article Published : 8041
Total Authors : 21252
Total Reviewer : 769
Total Countries : 144
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| Paper Title: | NEW TAX REGIME - IMPLEMENTATION OF GOODS AND SERVICE TAX (GST) IN INDIA AND ITS CONTROL OVER THE TAX COLLECTION |
| Authors Name: | Archala Shrivastava , Dr. Deepti Maheshwari , Dr. Sandhya Shrivastava |
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IJRTI_180887
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| Published Paper Id: | IJRTI1905051 |
| Published In: | Volume 4 Issue 5, May-2019 |
| DOI: | |
| Abstract: | Goods and Service Tax (GST) is a destination base indirect tax collected by central as well as state government to meet the public expenditure as a part of important mechanism of fiscal system of a nation. Unlike other prevailing indirect taxes Goods and Services Tax and is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services with a input tax credit facility on output tax liability at the national and state level in an uniform modus. In this study an attempt has been made to draw the road map in connection with levy and collection of GST and its sharing between Centre and state. Hence, GST is expected to unite the country economically as it will subsume various forms of taxes that are currently levied at different points subsuming the multiple types of taxes charged at different rate at present. |
| Keywords: | GST, IGST, SGST, CGST, Indirect Tax Structure |
| Cite Article: | "NEW TAX REGIME - IMPLEMENTATION OF GOODS AND SERVICE TAX (GST) IN INDIA AND ITS CONTROL OVER THE TAX COLLECTION", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.4, Issue 5, page no.219 - 224, May-2019, Available :http://www.ijrti.org/papers/IJRTI1905051.pdf |
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI1905051
Registration ID:180887
Published In: Volume 4 Issue 5, May-2019
DOI (Digital Object Identifier):
Page No: 219 - 224 Country: AGRA, UTTARPRADESH, INDIA Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI1905051 Published Paper PDF: https://www.ijrti.org/papers/IJRTI1905051 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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