Philosophies of the GSTT Law and Its Related Impact
Journal Title: International journal of Emerging Trends in Science and Technology - Year 2017, Vol 4, Issue 8
Abstract
GST is being implemented in India with effect from 1st July, 2017. It is seen as the biggest tax reforms in Indian tax history. Earlier to GST era, the indirect taxes in India were not very conducive to trade and industry owing to multiplicity of taxes, complexity of registrations, returns, payment of taxes, other compliances and over paper work. The new GST law has been introduced with a view to remove the cascading effect, minimize the scope for tax evasion, bring greater transparency, reduce the overall tax rates and bring ease of doing business. The basic purpose of this paper is to evaluate the new GST law and find its related impact on Producers, Traders, Consumers, State Government and Central Government.
Authors and Affiliations
C. A. (Dr. ) Pramod Kumar Pandey
Keywords
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