International Journal For Multidisciplinary Research

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Performance of Goods and Services Tax System in India in Recent Years

Author(s) Satyajit Mallick, Rashmi Tanwar
Country India
Abstract In 21century we pay various taxes including direct and indirect taxes, which are felt as burden on us for which corruption are increasing in every field. So, to reduce from these various taxation system and control increasing corruption, GST was implemented India in 1st July 2017. GST is an indirect tax that merged multiple taxes into a single tax system that will be levied on manufacture, sale and consumption of goods and services. Indian GST followed three GST model like -Central GST, State GST and IGST (Integrated Goods and Services Tax).This paper is designed specifically to provide an in-depth knowledge of GST and comparison of Indian GST taxation system rates with other countries, and also presented in-depth coverage regarding its advantages and disadvantages towards the economy for GST implementation in a developing country like India. The present paper has an attempt to find out the compound annual growth rate (CAGR) and average annual growth rate (AAGR) of total GST collection India during FY 2017-18 to FY 2022- 23.
Keywords GST, India, Economy, Taxation, CGST, SGST
Field Sociology > Economics
Published In Volume 5, Issue 6, November-December 2023
Published On 2023-12-03
Cite This Performance of Goods and Services Tax System in India in Recent Years - Satyajit Mallick, Rashmi Tanwar - IJFMR Volume 5, Issue 6, November-December 2023. DOI 10.36948/ijfmr.2023.v05i06.9526
DOI https://doi.org/10.36948/ijfmr.2023.v05i06.9526
Short DOI https://doi.org/gs7v42
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