Goods and Service Tax in India: The Developments and Challenges in implementation
作者: Rupinder Katoch
刊名: International Journal of Research in Social Sciences, 2017, Vol.7 (7), pp.378-391
关键词: Gooda nad Service Tax(GST)Godds and Service Tax Network(GSTN)Central Goods and Service Tax(CGST)State Goods and Service Tax(SGST)Integrated Goods and Service Tax(IGST)Union Territory Goods and Service Tax(UTGST)
原始语种摘要: Goods and service tax is the biggest taxation reform in India. It purports to replace multiple taxes like VAT, Service Tax, Central Excise etc, with only one tax regime, i.e. GST. In the present study the author has made an attempt to highlight the salient features of the GST and has also dicussed how GST is going to be beneficial to citizens, industrialists and Government of India in mny ways. However the study also discussed that as GST as a single tax will replace a number of taxes under current regime, it is going to pose a couple of mind blogging challenges. The study concluded that Information technology (IT) is considered to be the key implementing factor for the Goods and Service Tax (GST) to become the game changer everyone expects it to be. Trained professionals in the field of...
全文获取路径: 印度期刊网 

  • implementation 执行
  • tax 
  • government 政府
  • replace 置换
  • regime 状况
  • attempt 试验
  • author 著者
  • study 学习
  • single 单独的
  • current