Paper Title
A Study on GST complaints and its implementation in India
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Abstract
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.
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Hemswaroop Sharma (May-2024). A Study on GST complaints and its implementation in India. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(5), 256-334. https://ijnrd.org/papers/IJNRDTH00161.pdf
Issue
Volume 9 Issue 5, May-2024
Pages : 256-334
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Paper Reg. ID: IJNRD_222158
Published Paper Id: IJNRDTH00161
Downloads: 000122032
Research Area: Commerce
Author Type: Indian Author
Country: Bangalore, Karnataka, India
Published Paper PDF: https://ijnrd.org/papers/IJNRDTH00161.pdf
Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRDTH00161
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