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(
    [id] => 8273
    [paper_index] => EW201709-01-002085
    [title] => GOODS AND SERVICES TAX IN INDIA: AN OVERVIEW
    [description] => <p><strong>Journals</strong></p>

<ol>
	<li>Bansal, A. (2017), GST rollout, a revolutionary step towards strengthening economy of India, International Journal of Research in Economics and Social Sciences, Vol. 6, Issue 5, pp. 156-164.</li>
	<li>Desai, R.R and Patel, A.D. (2015), Goods and Services Tax in India: An Opportunities and Challenges, International Journal of Current Research, Vol. 7,&nbsp;&nbsp; issue 11, pp. 23347-23349.</li>
	<li>Daru, M.U. (2016), A critical Appraisal of GST in India, International Journal of Research in IT &amp; Management, Vol. 6, Issue 5, pp. 109-114.</li>
	<li>Garg, Y and Gupta. J. (2017), An Exploratory Study on Evolution &amp; Implementation of GST in India, International Journal of Science Technology and Management, Vol. 6, Issue 1, pp. 721-725.</li>
	<li>Kumar, R. (2016), Comparison between Goods and Services Tax and Current Taxation System &ndash; A Brief Study, International Journal of Allied Practice, Research and Review, Vol. III, Issue IV, pp. 9-16.</li>
	<li>Khurana, A and Sharma, A. (2016), Goods and Services Tax in India &ndash; A Positive Reform for Indirect Tax, International Journal of Advance research, Vol. 4, Issue 3, pp. 500-505.</li>
	<li>Kumar, P. et al. (2016), Goods and service tax in India: problems and prospects, Asian journal of Management Research, Vol. 6 Issue 3, pp. 504-513.&nbsp;</li>
	<li>Mujalde, S and Vani, A. (2017), Goods and Services Tax (GST) and its outcomes in India, Journal of Madhya Pradesh Economic Association. Vol. XXVII. No. 1, pp.</li>
	<li>Nath, B. (2017), Goods and Services Tax: A Mile Stone in Indian Economy, International Journal of Applied Research, Vol. 3, No. 3, pp. 699-702.</li>
	<li>Praharaj, A. (2017), GST &mdash; Advantages &amp; Disadvantages for Startups and Tiny Businesses in India, International Journal of Commerce, Business and Management, Vol. 6, No. 1, pp. 30-40.</li>
</ol>

<p><strong>Websites</strong></p>

<ol>
	<li>http://www.cbec.gov.in</li>
	<li>https://www.gst.gov.in</li>
	<li>http://www.gstcouncil.gov.in</li>
	<li>http://empcom.gov.in</li>
	<li>https://www.wikipedia.org</li>
	<li>http://www.gstn.org</li>
</ol>

<p>&nbsp;</p>

<p>&nbsp;</p>

    [author] => Sanjay Dawn
    [googlescholar] => https://scholar.google.co.in/citations?user=KeqZGcIAAAAJ&hl=en
    [doi] => 
    [year] => 2017
    [month] => September
    [volume] => 5
    [issue] => 9
    [file] => eprapub/EW201709-01-002085.pdf
    [abstract] => <p>GST is the one of the biggest indirect tax reform after India&rsquo;s independence. It was introduced in India on 1<sup>st</sup> July 2017. It is destination based consumption tax of goods and services. This paper presents an overview of GST concept, historical background and its structure. This paper is also discussed various advantages and disadvantages of GST in different angle. This paper is descriptive in nature and completely based on the data and information available from secondary sources. GST simplifies tax structure and helps in the development of the general national market. It is expected that all sectors of the economy will be equally affected by the introduction of GST.</p>

<p><strong>KEY WORDS: </strong>GST, GST council, Cascading effect, Input tax credit, VAT, Service tax.</p>

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    [journalname] => EPRA International Journal of Economic and Business Review(JEBR)
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