• Meenakshi
• Dr. Surinder Singh

Goods and Services Tax (GST) is one of the biggest steps in the field of indirect taxation in India. Various central taxes like central excise duty, additional custom duty, service tax, special additional duty of customs and state taxes like VAT, entry tax, octroi, entertainment tax, luxury tax, purchase tax, etc. are subsumed by GST in India. According to the report submitted by the 13th Finance Commission in December 2009, it was supposed that GST would be implemented from April 1, 2010. But, various legal and political issues hindered its path. Consequent upon, GST implementation process faced a lot of problems. Therefore, the present paper is an attempt to identify the problems arising in successful implementation of GST in India. Hence, it is found that various infrastructural, technological, political, operational and legal issues are creating problems in GST implementation. If all the issues are being resolved by the Government of India and other stakeholders then GST will be considered as a panacea for the financial health of our economy.

Government, compliance, rates, business, stakeholders.

"Implementation of Goods and Services Tax (GST) in India: A Problematic View", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 3, page no.476-483, March-2019, Available :http://www.jetir.org/papers/JETIR1903N61.pdf

"Implementation of Goods and Services Tax (GST) in India: A Problematic View", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 3, page no. pp476-483, March-2019, Available at : http://www.jetir.org/papers/JETIR1903N61.pdf