In Other Times: Apocalypse, Temporality, Spatiality in Eastern India

Banerjee-Dube, Ishita; Meyer, Holt; Rau, Susanne; Waldner, Katharina

doi:10.1515/9783110418750-005

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“…The introduction of Goods and Services Tax on 1st of July 2017 has been considered a very significant step in the field of indirect tax reforms in India (a developing country) [15]. By amalgamating a large number of central and state taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market [3].…”

Section: Goods and Service Tax (Gst) And Its Registrationmentioning

confidence: 99%

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Technical Barriers and Solutions of GST: A Descriptive Study after first Quarter of its Implementation

2018

IJMTER

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-The Indian government has made an ambitious shift by introducing Goods and Services Tax (GST) tax policies. The strategy is to present modern, transparent and technology-driven indirect tax system. The new tax system aimed to sharpen the competitive edge of a 230 crores ($2.3 Trillian) Indian economy driven by internal trade restrictions and a raft of central, state and local taxes. After six months of its introduction, the new system is yet to settle down and being considered puzzling on many dimensions. Even after proper beginning, the GST registration system is facing barriers relevant to documentation, technology, stakeholder willingness, etc. This paper aimed to rank the potential technical barriers to GST registration. The outcome of this paper will help new registration seeks to understand new taxes system in general and will intimate the ground reality to authorities responsible for its successful implementation. This paper presents a case study of the technical issues faced by the businessmen during GST registration in the first quarter of implementation. Solutions to these issues have been proposed in this paper, which may be helpful for the businessmen to register on GST portal.

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Section: Goods and Service Tax (Gst) And Its Registrationmentioning

confidence: 99%

“… There is lack of cross verification of returns filed under various State as well as Central Taxation Rules, and there are different in detailed filed by the assessed by paying Central and State taxes simultaneously. Gupta [4], Ramli et al [8], Banerjee et al [3] …”

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confidence: 99%

Technical Barriers and Solutions of GST: A Descriptive Study after first Quarter of its Implementation

2018

IJMTER

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show abstract

In Other Times: Apocalypse, Temporality, Spatiality in Eastern India

Cited by 1 publication

References 0 publications

Technical Barriers and Solutions of GST: A Descriptive Study after first Quarter of its Implementation

Technical Barriers and Solutions of GST: A Descriptive Study after first Quarter of its Implementation

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