INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
DIGITIZATION OF GST
Chaithanya S
Student
Bachelors of Commerce
PES UNIVERSITY
BENGALURU,KARNATAKA
ABSTRACT
Digitalization is growing at a very faster rate. It is the time of Digital avenues as the pandemic impact has made people realize the potentiality of Digitalization. Suitability of digital technology to the present scenario, no cash carrying problem and much more has made it to be acceptable by the large group of people. Along with this, another factor which is growing at a very rapid rate is the introduction of GST in India. Goods and Service Tax was implemented on15th September 2017.Major objective of introducing GST was to nullify the cascading effect of taxes in India. Along with this, GST has made improvements in terms of filling taxes. The GST is made suitable for easy filling of taxes through the mode of digitalization. All GST filling is done using digitalization portal. This has not only increased the ease of filling but also it has helped the people to get connected with the recent updates with the growing information and technology. The market merchants in India have started registering themselves for GST so that they can easily file taxes. As Digitalization and GST have been merged, it is very important to understand the impact of GST on digital payments. This paper discusses about whether there is any impact of GST on Digital payments or not. And if any impact of GST on Digital payments arises, then to what extent the effect is there.
Keywords:
Keywords :- Goods and service tax, technology, digitization, e- forms , e- bills, GST – returns
Cite Article:
"DIGITIZATION OF GST ", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 11, page no.a111-a120, November-2023, Available :http://www.ijnrd.org/papers/IJNRD2311013.pdf
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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
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