• Aditi Khanna

The Goods and Services Tax (GST) represents a landmark reform in India's tax structure, aimed at unifying a fragmented indirect tax system into a single, streamlined framework. This paper explores the implementation and performance of GST in India since its launch in July 2017. It delves into the theoretical background through a comprehensive literature review, formulates a hypothesis, and outlines objectives and methodologies. Detailed analyses reveal the impact of GST on revenue generation, compliance, and the overall business environment. The study concludes with findings, recommendations for improvement, and directions for future research.

Goods and Services Tax (GST) in India: A Transformative Tax Reform

"Goods and Services Tax (GST) in India: A Transformative Tax Reform ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.93-103, May-2019, Available :http://www.jetir.org/papers/JETIR1905Z13.pdf

"Goods and Services Tax (GST) in India: A Transformative Tax Reform ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp93-103, May-2019, Available at : http://www.jetir.org/papers/JETIR1905Z13.pdf