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ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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| Paper Title: | A COMPARATIVE STUDY BETWEEN PRE AND POST GST IN INDIA |
| Authors Name: | DR HARPREET SINGH BAGGA |
| Download E-Certificate: | Download |
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IJRTI_183404
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| Published Paper Id: | IJRTI2207265 |
| Published In: | Volume 7 Issue 7, July-2022 |
| DOI: | |
| Abstract: | Goods and Service Tax, a significant breakthrough and the next logical step towards a comprehensive Indirect tax reform in India. This paper gives an overview of GST and further discusses how the mechanism reduces the tax burden and other cascading effects. Brief description is given on the history of tax, GST background, introduction, salient features and illustration of reducing tax burden. GST is the new story of VAT to be implemented in India decision on which is pending. It aims at creating a single and unified market benefiting both corporate and economy because this is the only Indirect tax that directly effects all sectors of economy, it enables widespread setoff for Input Tax Credit(ITC) and subsuming of many indirect taxes having a dual concept model operating at centre(CGST) and state(SGST) to maintain commonality. Therefore this paper focuses on the overview and reducing tax burden through GST. With an aim of simplifying tax structure in India, GST proposes to remove the geographical obstacles for trading, and transforming the entire nation to ‘One Common Market Place.’ While it is believed that the ‘One Nation- One Tax’ regime is paving path towards a better economy of our country, questions related to how is this reform going to be any better than the earlier tax transformations India has seen over the past years (VAT-Service Tax-Excise), is a matter of concern. How is the new tax structure going to effect the consumer and the impact it will have on various sectors? We de-code this myth by listing down key differences between GST and the previous tax structure. |
| Keywords: | Goods and Service tax (GST), Value added tax (VAT), Central and State Government, Sectors, Implementation Taxation, Administration, transactions, democratic, integrated, initializing, economy, manufacturers |
| Cite Article: | "A COMPARATIVE STUDY BETWEEN PRE AND POST GST IN INDIA", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.7, Issue 7, page no.1511 - 1517, July-2022, Available :http://www.ijrti.org/papers/IJRTI2207265.pdf |
| Downloads: | 000204902 |
| ISSN: |
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: IJRTI2207265
Registration ID:183404
Published In: Volume 7 Issue 7, July-2022
DOI (Digital Object Identifier):
Page No: 1511 - 1517 Country: -, -, - Research Area: Engineering Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2207265 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2207265 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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