Impact of GST on the Regulation of Small Business
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 7
Abstract
Goods & Services Tax (GST) was the biggest tax regime implemented by Government of India on 1 stJuly 2017 midnight. The overall idea behind the GST implementation was to simplify the existing complex taxation system. This research tries to understand the effectsof GST on micro, small & medium enterprises (MSME). Both positive & negative impacts have been found and noted. The paper has tried to make an attempt to discuss the problem faced back then & still how the businesses are managing after the effect of the GST.
Authors and Affiliations
Dr. Ankita Verma, Dr. Priyanka Khandelwal, Dr. Sonia Justin Raj
Keywords
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- EP ID EP412085
- DOI 10.9790/487X-2007018183.
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