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Journal articles on the topic 'Cascading of tax'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

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1

Rusdiono, Leander Resadhatu, and Ning Rahayu. "Analysis of Cascading Effect on Different Tax Period Invoice Crediting Policy." Eduvest - Journal of Universal Studies 4, no. 8 (2024): 7228–42. http://dx.doi.org/10.59188/eduvest.v4i8.1731.

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Value Added Tax (VAT) is a development of Sales Tax that has a non-cumulative nature, so it avoids the occurrence of tax on tax or cascading effect. Regarding the provisions on input tax crediting as regulated in Article 9 paragraph (2) and paragraph (9) of the VAT Law, input tax credit can be made in the same Tax Period. In practice, there are often conditions that eventually cause Input Tax crediting to be carried out in different Tax Periods. In 2022, the Directorate General of Taxes (DGT) issued a policy on different tax period invoice credits (FP) which is regulated in Regulation of the D

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Keen, Michael. "Targeting, Cascading, and Indirect Tax Design." IMF Working Papers 13, no. 57 (2013): 1. http://dx.doi.org/10.5089/9781475566055.001.

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Keen, Michael. "Targeting, cascading and indirect tax design." Indian Growth and Development Review 7, no. 2 (2014): 181–201. http://dx.doi.org/10.1108/igdr-02-2013-0009.

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Neelam, J. Chetiwal. "A Study of Goods and Service tax (GST) in Small Scale Industries (SSI) in India." European Journal of Advances in Engineering and Technology 10, no. 11s (2023): 106–12. https://doi.org/10.5281/zenodo.10639142.

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<strong>ABSTRACT</strong> Goods and Services Tax (GST) is the biggest tax change in Indian taxation system. Goods and Service Tax (GST) has replaced the complex multiple indirect tax structure from 1 July 2017. Major intention behind introduction of GST in India is to eliminate multiplicity of indirect taxes, cascading effect and reduce tax burden these can possible through only by levying GST. Because the name indicates, the GST can be levied each on items and offerings. GST is a tax that needs to pay on supply of products and offerings. Any person, who is presenting or supplying goods and se

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Dr., Shreekant Vyas. "A Study on Importance of GST in India." Journal of Scientific and Engineering Research 9, no. 6 (2022): 41–44. https://doi.org/10.5281/zenodo.10522029.

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<strong>Abstract </strong>GST is a multi-stage, all-inclusive tax system that is used to tax the sale of both goods and services. This taxation scheme, which is used throughout India, is primarily intended to reduce the cascading effect of other indirect taxes. The term "Goods and Services Tax" (GST) is used. The value added tax, service tax, purchase tax, excise duty, and other indirect taxes were all replaced by it when it was put into existence. India charges a tax known as GST on the supply of some goods and services. In India, there is just one tax that is levied.

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Kelkar, Vijay, Arvind Datar, and Rahul Renavikar. "Moving Towards a World-Class GST." Indian Public Policy Review 2, no. 6 (Nov-Dec) (2021): 19–31. http://dx.doi.org/10.55763/ippr.2021.02.06.002.

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 The paper analyses the present structure and operation of GST and makes a number of proposals to simplify the tax, reduce its cascading effects, lower the compliance burden on taxpayers, and improve revenue productivity. The important recommendations include (i) expanding the tax base and reducing the cascading effects by bringing petroleum products, electricity, potable alcohol, and real estate into the tax net immediately; (ii) replacing the multiple tax rates with a single rate on goods and services ; (iii) making PAN the single GST identification number, and doing away with the Stat

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Kreklewetz, Robert G., and Laura J. Burlock. "Policy Forum: Canada's Proposed Cryptoasset Legislation." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (2023): 73–81. http://dx.doi.org/10.32721/ctj.2023.71.1.pf.kreklewetz.

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Cryptoasset miners verify and record transactions, maintaining the integrity and security of the blockchain network. The Department of Finance ("Finance") has recently proposed new Excise Tax Act (ETA) provisions regarding the goods and services tax (GST)/harmonized sales tax (HST) treatment of crypto mining. Under these proposed provisions, crypto mining activities provided to anonymous recipients will not be subject to GST/HST, but the crypto miners performing these activities will also not be eligible to recover any GST/HST paid on their business inputs (and thus will be forced to bear the

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G., Krishna Kumari. "Study on the Impact of GST on Chemical Industries." Shanlax International Journal of Arts, Science and Humanities 7, no. 2 (2019): 14–23. https://doi.org/10.5281/zenodo.3669458.

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There was a multiple Indirect Tax System in India that has the problem of the Cascading Effect (Tax on Tax System). Chemical Industries is facing some other problems before & after implementing the GST system in India. This study will help us to examine the Impact of GST along with the bene ts & challenges which Chemical Industries is facing after the implementation of GST. This study mainly concentrates on identifying the opportunities, threats & Impact of GST on Chemical Industries.

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Tanty, Goutam, and Sandeep Kumar. "Impact of Goods and Services Tax (GST) on Retail Business Productivity." Productivity 64, no. 2 (2023): 139–45. http://dx.doi.org/10.32381/prod.2023.64.02.4.

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The Goods and Services Tax (GST) was introduced to simplify the tax system by eliminating the cascading effect of multiple taxes, leading to uniform tax rates across states and the creation of a unified market for goods and services. This research aims to investigate how the implementation of GST has impacted the productivity of India’s retail industry. By replacing various indirect taxes, GST streamlined the tax structure and aimed to promote ease of doing business, reduce compliance burdens, and potentially boost productivity in the retail sector. The study examines different aspects, includ

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Patel, Sangeeta, and Dr K. Pradeep Reddy. "Goods and Services Tax- Concept and Review." International Journal of Multidisciplinary Research Configuration 2, no. 3 (2022): 65–74. http://dx.doi.org/10.52984/ijomrc2309.

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The taxation system of India comprises of Direct Tax and Indirect Tax. Direct tax is levied on income and indirect tax is levied on products and services. Goods and Services Tax is an indirect tax implemented from1st July 2017 with the slogan of “One Nation One Tax”. GST is a single uniform indirect tax imposed on supply of goods and services. GST eliminates the cascading effect, as it is collected at multiple stages but only the value-added part. Tax payable is a contribution, not the fine, mandatory paid by citizens from the earned income and wealth for the public welfare and to boost the ec

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Researcher. "THE GST JOURNEY: COMPREHENSIVE INSIGHTS INTO COMPLIANCE AND UNIQUE FEATURES." International Journal of Economics and Commerce Research (IJECR) 4, no. 1 (2024): 1–12. https://doi.org/10.5281/zenodo.13268125.

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The Goods and Services Tax (GST) is a comprehensive and indirect tax levied on the supply of goods or services in India. It is a multi-stage, destination-based tax that is collected at every stage of the production and distribution chain. Any tax paid at the previous stages can be claimed as input tax credit, making the system more efficient and reducing the cascading effect of taxes. GST has played a significant role in simplifying India's tax structure and has had a positive impact on the country's economy. It has led to improved compliance, higher government tax revenues, and streamlined pr

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M, Kalpana. "An overview on goods & service tax." Journal of Management and Science 7, no. 2 (2017): 263–71. http://dx.doi.org/10.26524/jms.2017.36.

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Tax on sale or purchase of goods within a State as per Entry List II of SeventhSchedule of the Constitution is a State subject, and accordingly, VAT was been introduced bythe concerned States, in place of turnover taxes. The introduction of VAT ensured that creditof taxes paid on the inputs were available to a tax payer while discharging his output taxliability. This helped in minimizing cascading of taxes at the State level and in increasingcompliance because of the in-built mechanism of transfer of input tax credit. VAT led to asimplification of taxes at the State level

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ANAS, MOHD. "Goods and Service Impact on Indian Economy." INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 05 (2025): 1–9. https://doi.org/10.55041/ijsrem49073.

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ABSTRACT The Goods and Services Tax (GST) is a revolutionary reform in India's indirect tax system, aiming to replace a complex tax structure with a simpler, unified one. It integrates multiple taxes such as VAT, excise duty, and service tax into a single tax, ensuring seamless flow of tax credit across the supply chain. GST reduces the cascading effect of taxes, enhances ease of doing business, and promotes transparency. Its implementation has brought significant benefits to the Indian economy, including increased revenue, formalization of the informal sector, and economic efficiency. Despite

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R., Karthika, and I. Parvinbanu Dr. "THE IMPACT OF GST ON IMPORT AND EXPORT." International Journal of Multidisciplinary Research and Modern Education 4, no. 1 (2018): 96–99. https://doi.org/10.5281/zenodo.1215188.

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The introduction of Goods and Services Tax (GST) is a very significant step in the field of indirect tax reforms in India. In the pre GST regime, there was multiplicity of indirect taxes. The central excise duty and service tax was levied by the Central Government, while VAT and Entry Tax was levied by the State Government. Moreover, there was cascading effect of taxes, i.e. tax on tax, at various stages as credit of taxes levied by one government was not available against payment of taxes levied by the other. It is encouraging that when GST was introduced in New Zealand in 1987, it’s re

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V.M., Jasmine. "GST & Evolution of Tax System in India." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 7, no. 1 (2017): 65. http://dx.doi.org/10.21013/jmss.v7.n1.p8.

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<em>Goods and Service Tax (GST) is a new tax-reform that India going to experience from July 1st 2017. GST is a comprehensive tax collection system which will subsume many direct as well as indirect taxes. Currently we have Value Added Tax system for collecting indirect tax by the states. It has been introduced as indirect value added tax into Indian Taxation system from 01st April 2005. Approximately 193 countries in the world employed VAT. In order to give uniformity in tax collection and to avoid cascading effect of tax GST has been studied and going implement throughout the country.

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K, VIJAYAKUMAR, and MONIKA A. "Goods and service tax: a roadmap for new indian economy." Journal of Management and Science 7, no. 2 (2017): 406–9. http://dx.doi.org/10.26524/jms.2017.64.

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GST also known as the Goods and Services Tax is defined as the giant indirecttax structure designed to support and enhances the economic growth of a country. More than150 countries have implemented Goods and Service Tax so far. Even in the worldwideeconomic crisis India showed remarkable survival in its economic system. The proposedGoods and Services Tax is expected to be another milestone in the Indian economic growth.The radical aim of Goods and Service Tax is to uniform the separated indirect tax system inIndia and to avoid the cascading effect in taxation. The impact going to make by Goods

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Radzikowski, Krzysztof. "Will the new definition of a building structure as a subjectof real estate tax put an end to interpretation disputes?" Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 8, no. 336 (2024): 56–61. http://dx.doi.org/10.5604/01.3001.0054.7172.

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Cascading terminological connections with the provisions of construction law have led to a pathological mechanismof amending the real estate tax without changing the tax act, but through changes to a large group of normativeacts that, prima facie, have nothing to do with taxes. As a result of the Constitutional Tribunal’s judgmentin case SK 14/21, the Ministry of Finance prepared an amendment to the Act on local taxes and fees, which is intendedto cut off connections with the provisions of construction law.

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B., Ranganatha, and Subaschandra K.T. "A Study on Perception of Hotel Consumers Towards Goods & Service Tax in Bengaluru." Shanlax International Journal of Management 7, S1 (2020): 139–46. https://doi.org/10.5281/zenodo.3737746.

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GST is an indirect taxstructure introducing with the intention to increases the  efficiency of taxation, improves economic growth, and brings the whole nation to one nationalmarket. This helps in removing the cascading effect of tax on tax, and benefit is passed on to the consumers. A simple tax structure can bring about greater compliance, thus increasing the number of tax payers, and inturn helps to increase tax revenues to the government. It subsumed other taxes of indirect taxes, and this will effectively mean that tax amount paid by end-users will reduce. As in Economics, lower the p

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Bhura, Pawan, Ashutosh Jha, and Manu Umesh. "GST IN INDIA: A KEY ECONOMIC REFORM." International Journal of Management, Public Policy and Research 2, no. 2 (2023): 107–18. http://dx.doi.org/10.55829/ijmpr.v2i2.166.

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This study provides an overview of India's historical GST and pre-GST tax structures. India's most significant tax reform is finally in place, based on the concept of "one nation, one market, and one tax. The Goods and Services Tax (GST) replaced several indirect taxes such as excise duty, service tax, supplementary customs duty, surcharge, state level value added tax and octroi which were levied on various goods. After more than two decades of debate, Prime Minister and Finance Minister of India sh. Narendra Modi and Arun Jaitley respectively, have passed the GST Bill, which will go into effe

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Chandrawanshi, Khushi, and Dr Indu Santosh. "A Study on Impact of Implementation of GST among Selected Retailers of Chhattisgarh." International Scientific Journal of Engineering and Management 03, no. 12 (2024): 1–6. https://doi.org/10.55041/isjem02139.

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An important change to the indirect tax system was made in 2017 when India introduced the Goods and Services Tax (GST). This study examines the advantages and disadvantages of implementing the GST as it relates to retailers. The study looks at changes in tax burden, compliance practices, and operational efficiency through a survey of retailers and secondary data analysis. The results show that the GST has simplified the tax code, lessened cascading effects, and made interstate transactions simpler. But there are drawbacks as well, like the difficulty of initial compliance, the expense of adopt

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Rajan Maidan and Dr. Priyanka Garg. "Role of GST in the Indian Textile Sector : A case study." International Journal for Research Publication and Seminar 10, no. 4 (2019): 125–35. http://dx.doi.org/10.36676/jrps.v10.i4.1406.

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The Indian textile sector, a cornerstone of the country's economy, has undergone significant changes with the implementation of the “Goods and Services Tax (GST) on July 1, 2017. This paper explores the multifaceted impact of GST on this critical industry, highlighting both the advantages and challenges it has introduced. Prior to GST, the textile sector was burdened by a complex and fragmented tax system, including excise duty, VAT, and service tax, which led to increased production costs and compliance issues. GST's introduction aimed to streamline the tax structure, eliminating the cascadin

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Hodgson, Jay Y. S., Michele M. Cutwa, Alex Collier, and Kathryn S. Craven. "Avoid an Allele Audit." American Biology Teacher 85, no. 1 (2023): 48–51. http://dx.doi.org/10.1525/abt.2023.85.1.48.

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Students are often intimidated by genetic evolution equations because they do not relate to everyday concepts. We developed and piloted an instructional scaffolding patterned after income tax return forms that students use to calculate Hardy-Weinberg equilibrium, natural selection, and mutation-selection balance of alleles. Students sequentially solve these evolution equations by entering variables into a series of cascading calculations similar to an Internal Revenue Service Tax Form 1040. We discuss suggestions for implementation of this exercise and demonstrate through assessment data that

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Malini, R., N. Sivagami, and M. Parvathi Devi. "A global glance on growth of GDP (Gross Domestic Product) After implementing GST (Goods and Service Tax)." London Journal of Social Sciences, no. 6 (September 18, 2023): 136–43. http://dx.doi.org/10.31039/ljss.2023.6.113.

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Goods and Service Tax is one of the most harmonized regime in the world more than 175 countries were adopted this regime at present scenario (2023) and it also called as Value Added Tax (VAT) in the world. France was the first nation to implement the GST at 1954; it eliminates the tax evasion and cascading effect. This regime creates changes in the economic growth of the nations. The economic growth of the nation is probably explored by their GDP. Hence the present study the consistency if the GDP of the selected countries which has implementing GST in recent years. The data were collected fro

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Anbalagan, C., Alex Johnson, S. Vishal, and GunaPriya GunaPriya. "INDIRECT TAXATION IN INDIA: EVOLUTION, STRUCTURE, CHALLENGES, AND FUTURE PROSPECTS." ASET Journal of Management Science 4, no. 2 (2025): 257–79. https://doi.org/10.47059/ajms/v4i2/27.

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This article aims to provide valuable insights into India’s indirect tax landscape andproposestrategic reforms for its future development. Indirect taxation plays a crucial role inIndia’sfiscal policy, contributing significantly to government revenue and influencing economicactivities. Over the years, India's indirect tax system has undergone substantial transformations, evolving from a complex multi-tax regime to a more streamlined structurewith the introduction of the Goods and Services Tax (GST) in 2017. This article examines thehistorical evolution, structural framework, challenges, and fu

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Mr., Nilesh Subhashlal Chorbele, and Sanvedi Rane Dr. "An Empirical Study of Challenges pertaining to the Input Tax Credit (ITC) under the Goods & Service Tax Regime." International Journal of Advance and Applied Research S6, no. 16 (2025): 31–36. https://doi.org/10.5281/zenodo.15130151.

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<em>This review paper critically examines the empirical challenges faced by businesses in claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime. One of the key provisions of the GST law is the Input Tax Credit (ITC). ITC aims to eliminate cascading taxes by allowing businesses to offset the tax paid on inputs( Purchases ) against the tax collected on outputs ( Sales ). The paper highlights key challenges such as complex compliance procedures, technical issues in the GST portal, mismatches in supplier and buyer data, and lack of awareness among taxpayers. Furthermore, it

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K, VIJAYA KUMAR, and JAHAMGEER C. "A comparative study of indian gst with canada model." Journal of Management and Science 7, no. 2 (2017): 254–58. http://dx.doi.org/10.26524/jms.2017.34.

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The newly implemented Goods and Service Tax (GST) system of India willbring 'One Nation One Tax' to unite the existing Indirect Taxes under one umbrella. Theimportant motive of the government to enact the GST was to make our business Globallycompetitive, Efficient Tax collection, Easy inter-state movement of goods, Reduction in thecorruption, Removing of cascading effect of tax, Higher threshold for registration, Onlinesimpler procedures etc.. Goods and service tax is taking India by the storm. India has chosenthe Canadian model of dual GST. France was the first country to implement GST to red

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Agrawal, Disha. "Evaluating GST Return Filing Efficiency and Compliance Behavior among SMEs in India: Challenges, Insights, and Future Pathways." International Scientific Journal of Engineering and Management 04, no. 06 (2025): 1–9. https://doi.org/10.55041/isjem04273.

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Abstract Since its implementation in 2017, the Goods and Services Tax (GST) in India has redefined indirect taxation through a unified structure aimed at increasing transparency and reducing tax cascading. Central to this system is the periodic filing of returns—critical for revenue collection, compliance monitoring, and input tax credit (ITC) flow. This study assesses the effectiveness and behavioral patterns surrounding GST return filing among small and medium enterprises (SMEs), emphasizing practical challenges like ITC mismatches, digital limitations, and filing complexity. A mixed-methods

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Nadaf, Busera. "An Analytical Study on Relationship Between Goods and Service Tax and Foreign Direct Investment in India." GBS Impact: Journal of Multi Disciplinary Research 8, no. 1 (2022): 44–50. http://dx.doi.org/10.58419/gbs.v8i1.812205.

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Since the implantation of the LPG policy during 1991 in India many companies have seen India as the hub of investment. To accelerate these foreign investments into the economy the government of India has taken another major step to attract the foreign investments on 1st July 2017 called the Goods and Service Tax implementation. GST has increased the ease of doing business and eliminates the cascading effect of tax on goods and services. These are a few of the major reasons for attracting FDI in India. The paper throws light on importance of GST and its relationship with FDI in India.

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Vedangini, Shah, and Dnyandev Nitve Dr. "Goods and Service Tax (GST)." International Journal of Advance and Applied Research S6, no. 22 (2025): 1021–24. https://doi.org/10.5281/zenodo.15534311.

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<em>The introduction of the Goods and Services Tax (GST) in India on July 1, 2017, marked a transformative moment in the country’s taxation history. GST aimed to unify the complex and fragmented indirect tax system, replacing multiple state and central taxes with a single tax structure. It was designed to eliminate the cascading effect of taxes, simplify compliance, and create a common national market. Despite its objectives, the implementation of GST faced several challenges, including technological issues, compliance difficulties, and revenue shortfalls for manufacturing states. This p

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de Wilde, Maarten F. "Comparing Tax Policy Responses for the Digitalizing Economy: Fold or All-in." Intertax 46, Issue 6/7 (2018): 466–75. http://dx.doi.org/10.54648/taxi2018051.

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This article elaborates on the tax policy responses in the area of direct taxation that are currently on the table at both the OECD and EU levels. The digital economy cannot be seen in isolation from the rest of the economy; it is the overall economy that is becoming increasingly digitalized. As any ring-fencing of the digital parts of the economy would seem infeasible, the fact that all the tax reform initiatives contemplated seem to be pursuing that exact objective is rather anomalous. Such a move would seem to bring little to the table other than market distortions, inequities, arbitrary ta

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Dr, O. P. Pathak. "GOODS AND SERVICES TAX IN INDIA - AN ACTIVIST ALTERATION IN INDIRECT TAX SYSTEM- A REVIEW." International Journal of Marketing & Financial Management 6, no. 2 (2018): 17–26. https://doi.org/10.5281/zenodo.10817006.

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<strong>ABSTRACT</strong> <strong> </strong> <em>The Good and services tax (GST) is the biggest and substantial indirect tax reform since 1947. The main idea of GST is to replace existing taxes like value-added tax, excise duty, service tax and sales tax. It will be levied on manufacture sale and consumption of goods and services. GST is expected to address the cascading effect of the existing tax structure and result in uniting the country economically. The paper highlights the background, objectives of the proposed GST and the impact of GST in the present tax scenario in India. The pape

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Jamdhade, Krishna Arun, and Dr Hares A. Qureshi. "Impact of Goods and Service Tax on India’s Insurance Sector." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 07, no. 11 (2023): 1–11. http://dx.doi.org/10.55041/ijsrem27301.

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Government of India has implemented a new indirect tax system - GST from 01.07.17, GST is an indirect tax for the entire country, making India a unified common market. The goods and service tax (GST) is a ground-breaking reform for the Indian economy`s indirect tax regime. GST have changed the tax architecture between the state and the centre. GST is a taxation procedure for goods and services transported from one destination to others. GST is a value added tax, which have eliminated the cascading effect or double-taxation effect on the cost of goods and services down the value chain. This pap

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R.S, MOHAN PRAKASH. "Importance of goods and services tax in india." Journal of Management and Science 7, no. 2 (2017): 338–41. http://dx.doi.org/10.26524/jms.2017.50.

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The multi-staged tax structure has charges from the State and Union governments separately,leading to cascading effect of taxes. There are taxes at different rates and at multiple points.The GST is an indirect tax which means that the tax is passed on till the last stage wherein itis the customer of the goods and services who bears the tax. This is the case even today for allindirect taxes but the difference under the GST is that with streamlining of the multiple taxesthe final cost to the customer will come out to be lower on the elimination of double chargingin the system. GST is a transpare

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Dubey, Dr Arvind. "Trend of GST Collection in India." International Journal for Research in Applied Science and Engineering Technology 10, no. 7 (2022): 3085–87. http://dx.doi.org/10.22214/ijraset.2022.45662.

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Abstract: With effect from July 1, 2017 the Goods and Service Tax (GST) introduced in India replaces many indirect taxes that previously existed. GST has helped remove the cascading effect of various taxes.It is a big pace in the reform of indirect taxes which will play major role in growth and development of country. This paper gives understanding about GST, its benefits and trend of GST collection in India.

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Ranjan Dey, Amar. "GST: It’s Impact on Common Man in India." Shanlax International Journal of Management 7, no. 3 (2020): 6–12. http://dx.doi.org/10.34293/management.v7i3.1433.

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After Independence, Goods and Service Tax (GST) would be a very significant and giant indirect tax structure reforms in the country. It is designed to support and enhance the economic growth of the country. It is a comprehensive tax that will integrate all indirect taxes of states and central governments and the unified economy into a seamless national market. Because of its transparent and self-policing character, it would be easier to administer. According to me, it is expected to iron out wrinkles of the existing indirect tax system and play a vital role in a country’s growth. By amalgamati

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Thomas, Subin, and Athira Kishan R. "Goods and service tax (gst) in indian economy- an overview." Journal of Management and Science 7, no. 2 (2017): 373–75. http://dx.doi.org/10.26524/jms.2017.57.

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The Indian economic system is well structured and insulated to withstand the upsand downs in the economic cycle. This helped the Indian economy to survive during therecent economic crisis around the world. Even the globally accepted economic giants werealso affected adversely during the crisis. The recently implemented Goods and Service Tax-GST system is expected to be another milestone in the Indian economy. The border ideabehind GST is ‗One nation One tax system‘. The fundamental intention behind GST is toavoid compound taxation system and to administer uniformity in the scattered tax system

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Niyas., A. "Goods and Services Tax – GST." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 1 (2019): 73–76. https://doi.org/10.5281/zenodo.2537160.

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Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and services precisely on the amount of value addition achieved. It seeks to eliminate inefficiencies in the tax system that result in ‗tax on tax‘, known as cascading of taxes. GST is a destination-based tax on consumption, as per which the state‘s share of taxes on inter-state commerce goes to the one that is home to the final consumer, rather than to the exporting state. GST has two equal components of central and state GST. France was the first country to implement the GST in 1954, a

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Meenakshi, Bindal, and Chand Gupta Dinesh. "Impact of GST on Indian Economy." International Journal of Engineering and Management Research 8, no. 2 (2018): 143–48. https://doi.org/10.31033/ijemr.v8i02.11602.

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GST Stands for Goods and Services Tax (GST). The GST Act was passed in the Lok Sabha on 29th March, 2017 and came into effect from 1st July, 2017. It was termed as One Nation One Tax. The major impact of introducing GST in India is the transformation in the fiscal structure of the Indian federal setup. The fiscal right of the states and centre to deal with goods and services independently will be taken away and both the Governments have to depend on each other’s for managing the so called goods and services tax in future. This is a very hard blow to the freedom of participating governmen

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Meenakshi, Bindal, and Chand Gupta Dinesh. "Impact of GST on Indian Economy." International Journal of Engineering and Management Research 8, no. 2 (2018): 143–48. https://doi.org/10.5281/zenodo.3361996.

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GST Stands for Goods and Services Tax (GST). The GST Act was passed in the Lok Sabha on 29th March, 2017 and came into effect from 1st July, 2017. It was termed as One Nation One Tax. The major impact of introducing GST in India is the transformation in the fiscal structure of the Indian federal setup. The fiscal right of the states and centre to deal with goods and services independently will be taken away and both the Governments have to depend on each other’s for managing the so called goods and services tax in future. This is a very hard blow to the freedom of participating governmen

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k, Saranya. "AWARENESS AND SATISFACTION LEVEL OF GST AMONG RETAILERS." International Journal of Research in Commerce and Management Studies 06, no. 03 (2024): 20–25. http://dx.doi.org/10.38193/ijrcms.2024.6303.

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The Goods and Service Tax (GST), the biggest reform in India’s indirect tax structure since the economy began to be opened up 25 years ago at last looks set to become a reality. The Constitution Amendment Bill finally got the nod of Rajya Sabha. The government successfully stitched together a political consensus on the GST Bill to pave the way for the much-awaited rollout of the landmark tax reform that will create a common market of 1.25 billion people. GST will be a game-changing reform for the Indian economy by developing a common Indian market and reducing the cascading effect of tax on th

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Obeng, George. "Value Added Tax and Vat Flat Rate Scheme in Ghana, Any Cascading Implications." Asian Development Policy Review 6, no. 4 (2018): 213–25. http://dx.doi.org/10.18488/journal.107.2018.64.213.225.

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Suryanarayana, Kasina Naga. "THE IMPACT OF GST (GOODS AND SERVICES TAX) ON INDIAN BUSINESSES: A COMPREHENSIVE REVIEW." International Journal of Research in Commerce and Management Studies 06, no. 04 (2024): 103–13. http://dx.doi.org/10.38193/ijrcms.2024.6409.

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The introduction of the Goods and Services Tax (GST) in India on July 1, 2017, marked a significant shift in the country’s taxation framework. This comprehensive review examines the impact of GST on Indian businesses by analyzing existing literature, reports, and empirical studies published up to 2024. The review delves into the benefits and challenges brought by GST, such as the simplification of the tax system, the reduction in tax cascading, and the implications for compliance costs. Additionally, the review explores sector-specific impacts, the influence on small and medium enterprises (SM

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Devi, Seema. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (2016): 188–95. http://dx.doi.org/10.29121/granthaalayah.v4.i12.2016.2408.

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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (Stat

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Seema, Devi. "GOODS AND SERVICE TAX IN INDIA: A SWOT ANALYSIS." International Journal of Research -GRANTHAALAYAH 4, no. 12 (2016): 188–95. https://doi.org/10.5281/zenodo.223838.

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Goods and Service Tax (GST) is a Value Added Tax (VAT), which hypothetically to be put into effect from April 2010, but because of conflicting interest of stakeholders and various political controversies it has been passed in both Houses of Parliament on Aug. 3, 2016. It alone indirect tax which influence the whole economy directly. It is aspiring as iron out wrinkles of current indirect taxes and has a far-reaching impact on GDP. India is a centralized constitutional economy. GST is applicable on all States and Union territories, known as CGST (Central Goods & Services Tax) and SGST (Stat

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Garg, Yogesh, and Neeta Anand. "A Study on Consumer Awareness and Perception about GST." VISION: Journal of Indian Taxation 9, no. 1 (2022): 1–14. http://dx.doi.org/10.17492/jpi.vision.v9i1.912201.

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Taxes play a major role in any economy to fund public spending and for redistribution of wealth. Before the introduction of Goods and Services Tax (GST), there were multiple taxes charged by the Centre and states in India making the overall tax structure more complicated. To harmonize the system of indirect taxes in India, GST was implemented on 1st July 2017, replacing various indirect taxes such as VAT, custom duty, excise duty, etc. It is a comprehensive tax in which large number of central and states taxes were merged into a single tax. The main aim of GST was to reduce the double or casca

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Chikate, Shailaja Pandurange. "Impact of indirect Taxation on Indian economy." 'Journal of Research & Development' 15, no. 11 (2023): 1–3. https://doi.org/10.5281/zenodo.8042556.

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One of the major steps to align the India’s indirect taxation system with that of the best practices followed by the countries across the globe has been the introduction of the Goods and Services Tax (GST). GST is a single indirect tax proposed to replace all other indirect taxes, thereby reducing the burden of paying different indirect taxes. The introduction of GST facilitated the elimination of the cascading effect of indirect taxation and the concept of double taxation, thereby introducing a uniform regime governing indirect taxation in India. GST has been responsible for pushin

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Raghavendra Rao, Dr Batani, Jothi V. Jothi V, Karan Sharma, et al. "A Critical Review of GST Implementation and Its Impact on India's Taxation Structure." International Journal of Advances in Engineering and Management 7, no. 2 (2025): 322–31. https://doi.org/10.35629/5252-0702322331.

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The introduction of GST in India is a landmark reform aimed at broadening the multiple indirect taxes in one system with enhanced transparency and reduced tax cascading, therefore simplifying compliance. The present study evaluates the impact that GST has so far brought on the economy of India using both primary and secondary data: government reports and business surveys. Our findings indicate that GST has substantially improved tax compliance, reduced the rate of tax evasion, and facilitated a transition toward a formal economy. However, the transition proved to be quite challenging, especial

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Pattanayak, Dr Suresh. "Study on Impact of GST on the Indian Economy." International Scientific Journal of Engineering and Management 04, no. 06 (2025): 1–9. https://doi.org/10.55041/isjem04194.

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Abstract The implementation of the Goods and Services Tax (GST) in India is a revolutionary change in the indirect taxation system of the country. GST was launched on July 1, 2017, and it aimed at consolidating a myriad of indirect taxes imposed by the Centre and the States into a single, simplified tax system. This historical tax overhaul was anticipated to minimize the cascading burden of tax, maximize tax compliance, and simplify businesses' taxation process. The GST structure, with its multi-stage and destination-based system, aims to enhance ease of doing business, raise revenue transpare

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Mr., Sachin Jadhav, and Kishor Nikam Dr. "Goods And Service Tax and Its Impact on Information Technology." International Journal of Advance and Applied Research S6, no. 22 (2025): 1284–88. https://doi.org/10.5281/zenodo.15543243.

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<em>Goods and Service Tax (GST) is a comprehensive tax levy on manufacture, sale and consumption of goods and service at a national level under which no distinction is made between goods and services for paying of tax. It is mostly substitute all indirect taxes levied on goods and services by the Central and State governments in India. It was implemented from 1st July 2017 onwards. One of the main objective of Goods & Service Tax (GST) would be to eliminate the doubly taxation i.e. cascading effects of taxes on production and distribution cost of goods and services. Integration of various

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A., Emille Surekha, and Elizabeth A. "IMPLEMENTATION OF GST AND ITS IMPACT ON MANUFACTURING SECTOR." International Journal of Interdisciplinary Research in Arts and Humanities 3, no. 2 (2018): 6–10. https://doi.org/10.5281/zenodo.1312431.

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The manufacturing sector stands to benefit significantly with the introduction of GST.  The overall reduction of cascading effect of taxes, especially on the post-manufacture stage of the supply chain should have a positive effect on the cost of manufactured products in the hands of consumers.  However, concerns remain on specific issues such as the additional 1% origin tax, increased cash flow issues on account of GST payable on stock transfers, and increased costs owing to exclusion of petroleum fuels from the ambit of GST.  The Government should look into these issues in more

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