Volume : V, Issue : IX, September - 2016

Challenges In Implementation of GST in India.

Jaspreet Kaur

Abstract :

 The Rajya Sabha unanimously passed the constitution (122nd amendment) bill with 203 votes in favor and none against. GST (Goods and Services Tax) is a single tax which replaces all other taxes imposed by centre and state governments. The GST is consolidated tax based on uniform rate fixed for both goods and services. Though the Govt. wants the GST to be implemented by April 2017, there are certain challenges which need to be taken care of before that. This paper will throw light on those bottlenecks, preparations needed at central and state level, whether the govt. machinery is efficient enough for such big change ? Will GST help the small traders etc. ?

Keywords :

Article: Download PDF    DOI : https://www.doi.org/10.36106/gjra  

Cite This Article:

Jaspreet Kaur Challenges In Implementation of GST in India. Global Journal For Research Analysis,Volume : 5 | Issue : 9 | September 2016

Number of Downloads : 408

References :