UGC Approved Journal no 63975

ISSN: 2349-5162 | ESTD Year : 2014
Call for Paper
Volume 9 | Issue 1 | January 2022

JETIREXPLORE- Search Thousands of research papers



WhatsApp Contact
Click Here

Published in:

Volume 6 Issue 2
February-2019
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

7.95 impact factor calculated by Google scholar

Unique Identifier

Published Paper ID:
JETIRY006081


Registration ID:
196302

Page Number

432-434

Share This Article


Jetir RMS

Title

IMPACT OF GST ON SMALL BUSINESS ENTERPRISES

Abstract

Goods & Services Tax (GST) was the biggest tax regime implemented by Government of India on 1st July 2017, Goods and Service Tax is an indirect tax levied on the supply of goods and services. GST Law has replaced many indirect tax laws that previously existed in India. There are 3 taxes applicable under GST: CGST, SGST & IGST. The overall idea behind the GST implementation was to simplify the existing complex taxation system. This research tries to understand the effects of GST on micro, small & medium enterprises (MSME).GST will mainly remove the cascading effect on the sale of goods and services. Removal of cascading effect will directly impact the cost of goods. This paper gives an understanding about GST in India & its impact on the Indian Economy .The paper has tried to make an attempt to discuss the problem faced back then & still how the businesses are managing after the effect of the GST. The paper primarily focuses on the past and present effect of GST on business organisations and entrepreneurs.

Key Words

GST, Dual GST, Indian economy and value added tax (VAT), MSME.

Cite This Article

"IMPACT OF GST ON SMALL BUSINESS ENTERPRISES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.432-434, February-2019, Available :http://www.jetir.org/papers/JETIRY006081.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

"IMPACT OF GST ON SMALL BUSINESS ENTERPRISES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp432-434, February-2019, Available at : http://www.jetir.org/papers/JETIRY006081.pdf

Publication Details

Published Paper ID: JETIRY006081
Registration ID: 196302
Published In: Volume 6 | Issue 2 | Year February-2019
DOI (Digital Object Identifier):
Page No: 432-434
Country: -, -, - .
Area: Engineering
ISSN Number: 2349-5162


Preview This Article


Downlaod

Click here for Article Preview

Download PDF

Downloads

0003478

Print This Page

Current Call For Paper

Jetir RMS