Earticle

초록

영어

GST is one of the most important tax reforms in India which was started by Vishwanath Pratap Singh in 1986, but due to various problem it is still pending. Then again GST was proposed in 1999 by prime minister Atal Bhiari Vajpayee, but still pending due to political issue, in 2002, again Vajpayee government recommended GST. This recommended process continuous goes from long time, but in 2014, the NDA government was introduced the GST bill in Rajya Sabha and Lok Sabha. Finally, in Aug 2016. The GST was launched at mid night 1 July 2017, by the president of India, Pranab Mukherjee. Several big challenges is there before implement the GST such as type of GST distribution (CGST, SGST, IGST and UGST), a lot of discussion has taken place in the parliament about the distribution and rate of GST. After survey of tax rate Mr. Jaitely was finalized tax rate 0%, 5%, 12%, 18% and 28%.The Centre will compensate the states for any loss due to GST for the first five years. Before the implementation of GST a five member panel of minister, discuss the problem of online procedure of problem.

목차

Abstract
I. INTRODUCTION
II. LITERATURE REVIEW
III. OBJECTIVE OF STUDY
IV. RESEARCH METHODOLOGY
V. ANALYSIS
A. Passing bill in Rajya Sabha
B. Launch-
C. GST distribution:
D. Tax rate Determination:
E. Compensate the states for revenue loss:
F. Online procedure:
VI. CONCLUSION
REFERENCES

키워드

저자

• Mr. Arun Gautam [ Research Scholar, Dept. of Commerce Manipal University, Jaipur, 303007, Rajasthan, India ] Corresponding author
• Dr. Tina Shivnani [ Assistant Professor. Dept. of Commerce, Manipal University Jaipur, 303007, Rajasthan, India ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  IJEMR

• 간기

  계간

• pISSN

  2546-1583

• 수록기간

  2017~2022

• 십진분류

  KDC 327 DDC 332