A CONCEPTUAL STUDY: ISSUES AND CHALLENGES OF GOODS AND SERVICE TAX IN INDIA

Authors

  • Pooja Goel Assistant Professor, Mangalyam Institute of Management and Technology, Greater Noida Author

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Abstract

Introduction of Goods and Services Tax (GST) is one of the huge and progressive aberrant assessment changes in India's set of experiences since autonomy. The Goods and administration charge was examined in parliament practically over 10 years before it was carried out. The GST enactment before its execution confronted obstruction from the state governments because of the dread of loss of income to the state governments. The GST was presented in India on July 1, 2017. The GST is as yet going from changes and changes. The current GST has certain issues in the framework. The GST has not ready to completely oblige the requests of controlling defilement, forestalling tax avoidance and improving simplicity of working together in India. Nonetheless, the public authority is continually observing the GST progress through the GST board and rolling out the essential improvements as and when required. The accompanying examination centers around getting significant experiences about the issues and prospects of GST post execution in India.

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Published

14-04-2021

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Copyright © 2026 by Pooja Goel

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How to Cite

Goel, Pooja. “A CONCEPTUAL STUDY: ISSUES AND CHALLENGES OF GOODS AND SERVICE TAX IN INDIA”. South Asian Law & Economics Review, vol. 6, Apr. 2021, pp. 12-24, https://journal.thelawbrigade.com/saler/article/view/876.