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| Paper Title: | A STUDY OF IMPACT AND CHALLENGES OF GST ON MUZAFFARPUR REGION |
| Authors Name: | MADHU SUDAN , DR. AKANSHA |
| Unique Id: | IJSDR2212140 |
| Published In: | Volume 7 Issue 12, December-2022 |
| Abstract: | Abstract: Indian economy is the witness for accelerating the growth in very short span of time. Tax in form of direct and indirect is the major source of income to the government. Chairman of 13th Finance Commission Dr, Vijay Kelkar, has suggested to have a rational, scientific and modern taxation system in tune with developed nations form the base behind the introduction of Goods and Service Tax (GST) in India. Tax structure which facilitates easy of doing business and having no chance for tax evasion brings prosperity to a country’s economy. The Good and Services tax (GST) is the principal and extensive indirect tax reform since 1947. Replacement of existing taxes like value-added tax, Excise duty, service tax and Sales tax is the main idea of GST. It will be imposed on manufacture sale and consumption of goods and services. GST is expected to effect of the existing tax structure and result in uniting the country economically. This paper has highlighted on the background, objectives of the proposed GST and the impact of HST in different area in Muzaffarpur Region. The Paper further focused on various benefits and opportunities of GST, Finally, the paper examined and draws out a certain conclusion. |
| Keywords: | GST, Indirect Tax, Tax Reform |
| Cite Article: | "A STUDY OF IMPACT AND CHALLENGES OF GST ON MUZAFFARPUR REGION", International Journal of Science & Engineering Development Research (www.ijsdr.org), ISSN:2455-2631, Vol.7, Issue 12, page no.899 - 901, December-2022, Available :http://www.ijsdr.org/papers/IJSDR2212140.pdf |
| Downloads: | 000201526 |
| Publication Details: | Published Paper ID: IJSDR2212140 Registration ID:203178 Published In: Volume 7 Issue 12, December-2022 DOI (Digital Object Identifier): Page No: 899 - 901 Publisher: IJSDR | www.ijsdr.org ISSN Number: 2455-2631 |
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