• Shameera banu.P.A
• Dr. Somasundaram

GST implementation is a hotly debated legislative mile stone in Indian economic system like the economic policy of 1991 by Narasimha Rao. With mixed responds of society, especially politicians and economists, about the GST implemented by Government of India from 1st April 2017.The rumors of opposite political parties created a fog among the people about GST. Like any implementation of a law, firstly GST was included some draw backs and so on it brings some challenges and issues also. In this paper review about the GST bill in India briefly, and effect or impact on GST on Indian economy with analyzing new informations.

GST,SGST,CGST, UGST,IGST,collection , return

"IMPACT OF GOODS AND SERVICE TAX (GST) ON INDIAN ECONOMY : AFTER ONE YEAR", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.365-370, May-2019, Available :http://www.jetir.org/papers/JETIR1905765.pdf

"IMPACT OF GOODS AND SERVICE TAX (GST) ON INDIAN ECONOMY : AFTER ONE YEAR", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp365-370, May-2019, Available at : http://www.jetir.org/papers/JETIR1905765.pdf