• Dr.C.SELVAKUMAR
• -

Abstract: As GST is a vital one and has various benefits to a country as well as it is a novel topic in recent trend, the researcher has chosen this topic. In order to overcome the defectives in the existing system and achieve the benefits of GST throughout the country, India has implemented GST in the 2017, 1st July.This study has focused on historical perspective of GST, meaning of GST, introduction of GST and benefits to implementation of GST. In addition to that, why the GST was introduced and different types of GST have been shown in this study. Further, GST revenue collections were taken for 8 months from August 2017 to March 2018 during the financial year 2017-2018 and 8 months from April 2018 to November 2018 during the financial year 2018-2019. A comparative study was made for 8 months GST gross revenue collections during the year 2017-2018 and GST gross revenues were taken for 8 months during the year 2018-2019. In order to have an in-depth analysis, appropriate reviews were referred. Simple average technique was applied as tools and graphical presentation was made to show the fluctuations. Results were derived and appropriate suggestions were drawn based the results. Vital terms: VAT,Goods and services tax, State GST, Central GST, Integrated GST, Union territory GST , GST revenue

VAT,Goods and services tax, State GST, Central GST, Integrated GST, Union territory GST , GST revenue

"Impact of fluctuations from GST revenue collections in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 1, page no.370-376, January-2019, Available :http://www.jetir.org/papers/JETIR1901952.pdf

"Impact of fluctuations from GST revenue collections in India", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp370-376, January-2019, Available at : http://www.jetir.org/papers/JETIR1901952.pdf