UGC Approved Journal no 63975(19)

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 2 Issue 10
October-2015
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1701271


Registration ID:
300594

Page Number

1625-1629

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Title

PRESENT CHALLENGES OF GST OVERVIEW

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Abstract

Abstract: GST is a huge reform for indirect taxation in India, the likes of which the country has not seen post Independence. GST will simplify indirect taxation, reduce complexities, and remove the cascading effect. Experts believe that it will have a huge impact on businesses both big and small, and change the way the economy functions. To understand GST, it is important that we understand the current indirect taxation system. Direct taxes such as income tax are borne by the person liable to pay the tax; this means that the tax burden cannot be shifted to anyone else. The liability of an indirect taxes on the other hand, can be shifted to another person. So, the person liable to pay the tax can collect the tax from someone else and then pay it to the government; thus shifting the tax burden.

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Respected Sir, Please publish paper date from 01-04-2015 to 16-08-2017

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"PRESENT CHALLENGES OF GST OVERVIEW", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.2, Issue 10, page no.1625-1629, October-2015, Available :http://www.jetir.org/papers/JETIR1701271.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"PRESENT CHALLENGES OF GST OVERVIEW", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.2, Issue 10, page no. pp1625-1629, October-2015, Available at : http://www.jetir.org/papers/JETIR1701271.pdf

Publication Details

Published Paper ID: JETIR1701271
Registration ID: 300594
Published In: Volume 2 | Issue 10 | Year October-2015
DOI (Digital Object Identifier):
Page No: 1625-1629
Country: DAVANGERE DISTRICT, KARNATAKA, India .
Area: Arts
ISSN Number: 2349-5162
Publisher: IJ Publication


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