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June-2019
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Journal of Emerging Technologies and Innovative Research ( An International Scholarly Open Access Journal, Peer-reviewed, Refereed Journal )
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UGC Approved Journal no 63975(19)
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UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975
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JETIR1907J81
Registration ID:
222934
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Title
An overview on Goods And Service Tax
Authors
Abstract
GST also known as the Goods and Service Tax is defined as the giant indirect tax structure designed to support and enhances the economic growth of the country.More than 150 countries have implemented GST so far. However, the idea of GST in India was mooted by Vajpayee government in 2000 and the constitutional amendment for the same was passed by the Loksabha on 6th May 2015 and it came into effective from 1st July 2017. It would be interesting to understand about one of the significant indirect tax reforms in the country after independence.
Key Words
CGST, SGST, IGST, cascading effect, input tax credit
Cite This Article
"An overview on Goods And Service Tax", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.632-639, June 2019, Available :http://www.jetir.org/papers/JETIR1907J81.pdf
ISSN
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
"An overview on Goods And Service Tax", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp632-639, June 2019, Available at : http://www.jetir.org/papers/JETIR1907J81.pdf
Publication Details
Published Paper ID: JETIR1907J81
Registration ID: 222934
Published In: Volume 6 | Issue 6 | Year June-2019
Page No: 632-639
Country: muvattupuzha, Kerala, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication
Published Paper URL :: https://www.jetir.org/view?paper=JETIR1907J81
Published Paper PDF: https://www.jetir.org/papers/JETIR1907J81
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