• Chauhan Rakeshkumar Gunvantbhai
• Dr. Margie Parikh
• Raval Priyankaben Rajendrabhai
• Dipavali Parekh

Goods and Services Tax with objective of uniform tax system in country and lowering tax administration for government and businesses. Goods and Services Tax is replaced to all major taxes prevailing in central level and state level. Goods and Services had long history form year 2000 where Prime Minister introduced concept of single tax for state and center. Various committees formed to formulate Goods and Services Tax design with various aspects from businesses, government, officials etc. in 2014 bill was reintroduced in Lok Sabha with changes. After formation of committee bill introduced in Lok Sabha and Rajya Sabha with various political situations finally bill passed with changes. With time in Goods and Services Tax number of changes had taken place with tax rates, design of system, collection of tax, refund of tax, input tax credit, etc. In 2016 GSTN was introduced for online transactions related to Goods and Services Tax. In 2017 Lok Sabha and Rajya Sabha both passed GST Bill and other four supplementary bills and Goods and Services Tax implemented.

History of Goods and Services Tax (GST)

"A STUDY ON HISTORY OF GOODS AND SERVICES TAX (GST) ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.54-57, May-2019, Available :http://www.jetir.org/papers/JETIR2003309.pdf

"A STUDY ON HISTORY 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 5, page no. pp54-57, May-2019, Available at : http://www.jetir.org/papers/JETIR2003309.pdf