• Chauhan Rakeshkumar Gunvantbhai
• Dr. Margie Parikh

In 2017 Goods and Services Tax was introduced with motive of reforms in tax system and economy. There is mixed response for Goods and Services Taxes implementation in this tax system there are problems challenges like after Goods and Services Tax implementation locally exempted goods and services are covered. After Goods and Services Tax chances of tax evasion increased with passage of time. Goods and Services Tax related forms and invoices generation are not going smoothly as businesses wants to tax system. Goods and Services Tax return filing system is having complexities with several issues. Still there are disputes between center and states which are creating problems for businesses. There should be proper compliance system, low political interference, efficient tax filing system, easy generation of forms and invoices, proper mechanism for Input Tax Credit management etc.

Goods and Servicers Tax, GST Challenges, Implementation of Goods and Services Tax (GST)

"A STUDY ON CHALLENGES OF IMPLEMENTATION OF GOODS AND SERVICES TAX (GST)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.1036-1039, June-2019, Available :http://www.jetir.org/papers/JETIR1908445.pdf

"A STUDY ON CHALLENGES OF IMPLEMENTATION OF GOODS AND SERVICES TAX (GST)", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp1036-1039, June-2019, Available at : http://www.jetir.org/papers/JETIR1908445.pdf