A Study on GST complaints and its implementation in India

A Study on GST complaints and its implementation in India

Registration ID: IJNRD_222158

Published ID: IJNRDTH00161

DOI: Click Here to Get

Hemswaroop Sharma

ABSTRACT The implementation of the Goods and Services Tax (GST) in India marked a significant reform in the country's indirect tax system. This study investigates the compliance landscape and implementation challenges of GST in India, examining its impact on various stakeholders. By analyzing the structure and functioning of the GST regime, the research identifies key areas where GST has brought about tax simplification and increased transparency. However, the study also reveals compliance difficulties, particularly for small and medium enterprises (SMEs), stemming from complex procedures and technological inadequacies. Through a blend of qualitative and quantitative methods, including surveys, interviews, and secondary data analysis, the research provides insights into the effectiveness of GST in achieving its intended goals. The findings suggest that while GST has made notable progress in creating a unified tax system, there are areas that require attention and improvement. The study concludes with strategic recommendations aimed at enhancing GST compliance and implementation, emphasizing the importance of continuous technological upgrades, taxpayer education, and streamlined administrative processes. These recommendations are critical for maximizing the benefits of GST and ensuring its sustainable success in India.

Published Paper   E-Certificate

"A Study on GST complaints and its implementation in India", IJNRD - INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (www.IJNRD.org), ISSN:2456-4184, Vol.9, Issue 5, page no.256-334, May-2024, Available :https://ijnrd.org/papers/IJNRDTH00161.pdf

Volume 9 Issue 5, May-2024

Pages : 256-334

Paper Reg. ID: IJNRD_222158

Published Paper Id: IJNRDTH00161

Downloads: 000121338

Research Area: Commerce

Country: Bangalore, Karnataka, India

Published Paper PDF: https://ijnrd.org/papers/IJNRDTH00161.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRDTH00161

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Publisher: IJNRD (IJ Publication) Janvi Wave

This work is licensed under a Creative Commons Attribution 4.0 International License and The Open Definition

Call For Paper - Volume 10 | Issue 8 | August 2025

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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT (IJNRD) aims to explore advances in research pertaining to applied, theoretical and experimental Technological studies. The goal is to promote scientific information interchange between researchers, developers, engineers, students, and practitioners working in and around the world. IJNRD will provide an opportunity for practitioners and educators of engineering field to exchange research evidence, models of best practice and innovative ideas.

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