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Journal articles on the topic 'Revenue of GST'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Chowdappa, V. A., and Basavaraj S. Benni. "Exploring Trends and Disparities in Goods and Services Tax (GST) Revenue Growth: An In-Depth Analysis of State-Level Data in India." Shanlax International Journal of Economics 13, no. 2 (2025): 1–8. https://doi.org/10.34293/economics.v13i2.8442.

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The introduction of the Goods and Services Tax (GST) in India on July 1, 2017, marked a pivotal shift in the country’s indirect tax framework, aiming to establish a unified market and enhance tax compliance standards. The ramifications of GST implementation have resonated throughout India, encompassing significant changes such as the consolidation of various indirect taxes, increased tax revenues, and the challenges associated with aligning tax rates and exemptions. The successful execution of GST necessitates ongoing collaboration and adaptability among stakeholders, including state authoriti

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Mukherjee, Sacchidananda. "Whether States Have Capacity to Sustain Projected Growth in GST Collection During the GST Compensation Period?" Review of Market Integration 11, no. 1-2 (2019): 30–53. http://dx.doi.org/10.1177/0974929219882130.

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Achieving harmonisation in design, structure and administration of taxes on goods and services was the major driving force behind the introduction of goods and services tax (GST) in India. Goods and services tax subsumes many taxes from both union and state tax bases. Achieving tax harmonisation in a federal system curtails fiscal autonomy of both the union and sub-national governments and therefore faces steep resistance. Revenue uncertainty associated with any tax reform is a major cause for concern for all governments and therefore the assurance of revenue protection given by the union gove

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Dhotre, Avinash C., Kishor N. Chinchodkar, Abhijeet D. Ghodake, and Bhausaheb N. Shinde. "Contribution of Goods and Services Tax (GST) Revenue: India’s March towards $5 Trillion Economy." Asian Journal of Advanced Research and Reports 18, no. 8 (2024): 45–53. http://dx.doi.org/10.9734/ajarr/2024/v18i8708.

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This research emphasis on GST’s revenue contributes to India’s march towards $ 5 trillion economy. GST is an indirect tax in nature and levied on goods and services except alcoholic liquors and petroleum products. The dream of $ 5 trillion economy is too difficult for India. While perceiving such dream, GST would contribute to achieve it. In this study we focused on monthly collection of GST revenue, GST revenue Y-o-Y, GDP growth Y-o-Y, payment of GST in last six years, and the contribution to GST revenue from different business constitution. The GST slab rate of 18% and 28% are charged on lux

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4

Agrawal, Mr Ayush. "The Role of GST in Enhancing Tax Revenue in India: A Critical Evaluation." International Scientific Journal of Engineering and Management 04, no. 06 (2025): 1–9. https://doi.org/10.55041/isjem04165.

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Abstract: The Goods and Services Tax (GST), implemented in India on July 1, 2017, marked a significant shift in the country’s indirect tax structure. This research paper critically evaluates the role of GST in enhancing tax revenue in India based on secondary data. It explores the pre- and post-GST revenue trends, efficiency of tax collection, and structural improvements in the tax system. Data from government sources, reports, and existing literature are used to assess the revenue performance and economic implications of GST. The study reveals a mixed impact, with increased tax compliance and

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Wadje, Dr. Dnyaneshwar Shankar. "GST Revenue Performance: An Analysis of Collection Trends and Compliance." International Journal of Advance and Applied Research 5, no. 29 (2024): 98–103. https://doi.org/10.5281/zenodo.13956330.

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<strong>Abstract:</strong> Goods and Services Tax is an indirect tax which is levied on the supply of goods and services. Government of every nation is responsible to provide all the facilities to the people. Government requires huge funds for the accomplishment of such responsibilities. Government of every nation obtain revenue from various sources of funds. Of which taxation is very crucial which provides sustainable source of fund to the government.  As per the analyzed data, the collection of revenue through the goods and services tax has registered positive growth after the covid-19

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Mahajan, Gaurav. "One Nation, One Tax: Evaluating Revenue Performance of the Indian GST System." Journal of Business Management and Information Systems 11, no. 1 (2024): 87–96. http://dx.doi.org/10.48001/jbmis.1101008.

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This study compares comparable income streams from the pre- and post-Goods and Services Tax (GST) eras to assess the revenue performance of the GST system in India from 2012–13 to 2022–23. The goals of the introduction of the GST were to improve compliance, increase revenue efficiency, and establisha single tax system. Through a thorough examination of fiscal statistics, including tax collections and growth rates, this research assesses the effectiveness of the GST system by examining revenue patterns and compliance rates. According to a study, the GST system has improved the post-GST tax buoy

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John, Rijo M., Estelle Dauchy, and Mark Goodchild. "Estimated impact of the GST on tobacco products in India." Tobacco Control 28, no. 5 (2018): 506–12. http://dx.doi.org/10.1136/tobaccocontrol-2018-054479.

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ObjectiveTo examine the potential impact of the goods and services tax (GST) on price, consumption and tax revenue from tobacco products in India and across states.MethodsData on prices, tax rates and tax revenue are used to estimate a benchmark scenario prior to the GST implementation in 2017–2018. Using own-price elasticity of demand for tobacco products, we estimate the impact of GST at the state level and the aggregate state-wise impact to obtain the national level impact.FindingsWe predict that the statutory GST rate of 28% plus compensation cess will increase the price of cigarettes, bid

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Nepram, Damodar, and James Konsam. "GST Unlocks Strong Revenue Potential of India’s North Eastern States." Indian Public Policy Review 2, no. 5 (Sep-Oct) (2021): 83–96. http://dx.doi.org/10.55763/ippr.2021.02.05.004.

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 The north eastern (NE) states have largely benefitted from the introduction of the goods and services tax (GST) in the country. Arunachal Pradesh witnessed the highest increase in tax collections in the country, while the performance of Manipur, Mizoram and Nagaland was well above the national average. This can be attributed to three distinct reasons. First, with the shift from origin-based levy to destination-based taxation in inter-state sales of goods and services, these states collected much more revenues as they are predominantly consuming states. Second, GST being a value added ta

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Dandona, Iti, Praveen Kumar Tomar, Sandeep Kumar Gupta, and Subhsh Kumar Verma. "GST dynamics in India: Exploring state revenue trends, GDP impact, and economic resilience." Multidisciplinary Reviews 7, no. 10 (2024): 2024221. http://dx.doi.org/10.31893/multirev.2024221.

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Since its inception, the Goods and Services Tax (GST) has been established as a pivotal revenue source for both the central and state governments in India. A comprehensive understanding of the evolving role of GST in shaping India's taxation landscape and influencing both central and state fiscal strategies is aimed to be offered by the research. An analysis of GST collections was presented, and variations in states' revenue performance before and after the implementation of GST were discussed in the study. This examination could include how different states adapted to the new tax regime and w

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Garg, Shubham, Karam Pal Narwal, and Sanjeev Kumar. "Implication of Goods and Service Tax on State’s Revenue Efficiency: An Empirical Study on Indian States." Review of Finance and Banking 15, no. 1 (2023): 17–28. http://dx.doi.org/10.24818/rfb.15.01.02.

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The current study tries to assess the implications of GST adoption on the revenue efficiency of the Indian states. The results indicate that the GST implementation has increased the C-efficiency ratio of the country. Similarly, at the sub-national level, the GST implementation has increased the revenue efficiency for the consumptive and minor Indian states i.e. Manipur, Mizoram, Meghalaya, Assam, Sikkim and Nagaland. Although, the developed states still have a higher share of total GST revenue in the country, but the adoption of GST will mitigate the inter-state disparity by shifting the reven

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Garg, Shubham, Karam Pal Narwal, and Sanjeev Kumar. "Implication of Goods and Service Tax on State’s Revenue Efficiency: An Empirical Study on Indian States." Review of Finance and Banking 15, no. 1 (2023): 17–28. http://dx.doi.org/10.24818/rfb.23.15.01.02.

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The current study tries to assess the implications of GST adoption on the revenue efficiency of the Indian states. The results indicate that the GST implementation has increased the C-efficiency ratio of the country. Similarly, at the sub-national level, the GST implementation has increased the revenue efficiency for the consumptive and minor Indian states i.e. Manipur, Mizoram, Meghalaya, Assam, Sikkim and Nagaland. Although, the developed states still have a higher share of total GST revenue in the country, but the adoption of GST will mitigate the inter-state disparity by shifting the reven

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12

Mandal, Gobindalal, Atanu Ghosh, and Samapti Goswami. "An Analysis of Goods & Services Tax in India after One Year Operation." RESEARCH REVIEW International Journal of Multidisciplinary 3, no. 12 (2018): 76–81. https://doi.org/10.5281/zenodo.2207583.

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Goods & Services Tax (GST) in India came into effect from 1st July 2017 with high expectation from all concerned. It was further opined that “With the launch of GST, Team India has proven its potential and diligence. The people connected with GST have gone beyond politics and unanimously contributed to ensure welfare of the poor class”. After the GST implementation, several States have reported growth in revenue collection during the first few months followed by a dip in revenue collection in spite of the widening of the tax net and better compliance of GST rules. In this paper

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13

Mukherjee, Sacchidananda. "Inter-governmental Fiscal Transfers in the Presence of Revenue Uncertainty: The Case of Goods and Services Tax (GST) in India." Journal of Development Policy and Practice 5, no. 1 (2020): 74–102. http://dx.doi.org/10.1177/2455133320909927.

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A comprehensive multistage Value Added Tax (VAT) system, namely Goods and Services Tax (GST), is introduced in India since 1 July 2017. GST encompasses various taxes from Union and State indirect tax bases, and it is a dual VAT system with concurrent taxation power to Union and State governments. It was envisaged that removal of cascading of taxes and enshrining destination based consumption tax system under GST will encourage investment and improve ease-of-doing business in India. Though it is not right time to comment on success or failure of Indian GST system unless the tax system stabilise

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Freebairn, John. "A Better and Larger GST?" Economic and Labour Relations Review 22, no. 3 (2011): 85–100. http://dx.doi.org/10.1177/103530461102200306.

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This article argues the case for changes to the Goods and Services Tax (GST) as a key part of fundamental tax reform in Australia. A more comprehensive base would bring gains in efficiency and simplicity, with equity goals better met by the income transfer system. Revenue gains of a broader GST base and/or a higher rate could fund tax mix change packages to replace more distorting state stamp duties and fund lower income tax rates. The tax mix change packages would improve efficiency and simplicity, with no substantial changes to aggregate revenue or to equity.

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Debroy, Bibek, and Devi Prasad Misra. "How the Pennies Drop." Indian Public Policy Review 4, no. 6 (Nov-Dec) (2023): 1–31. http://dx.doi.org/10.55763/ippr.2023.04.06.001.

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 The introduction of a Goods and Services Tax (GST) in India in 2017 not only impacted the economy, but also altered the contours of fiscal federalism in India. Amongst other indicators, the steady growth of GST revenue has been a robust barometer of the success of the reform. This paper delves into the trends of GST collections to evaluate the efficacy of the reform to generate revenue. Subsequently, an attempt is made to answer the questions – what drives revenue growth, and are the collections, collection efficiencies, and buoyancy of collections better under GST as compared to the pr

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Joseph, K. J., and L. Anitha Kumary. "India’s GST Paradigm and the Trajectory of Fiscal Federalism: An Analysis with Special Reference to Kerala." Indian Economic Journal 71, no. 1 (2023): 187–203. http://dx.doi.org/10.1177/00194662221146640.

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Since the design and implementation of GST is often perceived as a difficult task, especially in developing countries with federal constitutional structures, the introduction of GST in India in 2017 has been considered a great achievement. Against this background, this article explored the characteristics of India’s GST paradigm from a fiscal federal perspective, its implementation and the tax performance of States under GST. The Indianized GST paradigm, built on the edifice of GST Council and three key pillars of revenue neutrality, tax sharing between the Centre and the States and the provis

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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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AjuSaigal, Dr. "A Comparative Study of GST Implementation Across Countries." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 03 (2025): 1–9. https://doi.org/10.55041/ijsrem42635.

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The implementation of the Goods and Services Tax (GST) has significantly transformed taxation systems worldwide, replacing complex indirect tax structures with a unified consumption-based model. This thesis presents a comparative study of GST implementation across various countries, analysing different GST models, their effectiveness, and their impact on economic growth, inflation, and business compliance. The study examines GST frameworks in India, Australia, Canada, the European Union, and other major economies, highlighting differences in tax rates, exemptions, revenue-sharing mechanisms, a

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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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Kumar, Surender. "DO DIGITAL PAYMENTS SPUR GST REVENUE: INDIAN EXPERIENCE." Bulletin of Monetary Economics and Banking 27, no. 3 (2024): 459–82. http://dx.doi.org/10.59091/2460-9196.2279.

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M, Rashmi, and Mamatha P. "Role of Tax Administration in GST Revenue Collection." JNNCE Journal of Engineering and Management SP04 (May 31, 2025): 383–90. https://doi.org/10.37314/jjem.sp0442.

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Iti Dandona. "Impact of Goods and Services Tax (GST) On Economic Development in India." European Economic Letters (EEL) 15, no. 2 (2025): 1751–61. https://doi.org/10.52783/eel.v15i2.3004.

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The Goods and Services Tax (GST) is a key tax reform in India's economic history that aims to streamline indirect taxation and foster economic growth and development. Since its implementation in 2017, GST has had far-reaching implications for various facets of the economy. This study endeavours to aid the existing literature by offering insights into the multifaceted impact of GST on economic development in India. By analysing the changes in GSDP post-GST implementation, this study aims to assess the direct impact of GST on state-level economic activity. By employing panel regression analysis

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Jayanti.G and Dr. V.Selvam. "GST - Sway On Small Scale Industries." Restaurant Business 118, no. 10 (2019): 365–72. http://dx.doi.org/10.26643/rb.v118i10.9331.

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India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017. The concept of this reform is for a unified country-wide tax reform system. Enterprises particularly SMEs are caught in a state of instability. Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole. The main basis of income to the government is

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Dr., Dhanshri Deshpan. "IMPACT OF GST ON THE INDIAN ECONOMY -EXAMINING IT'S FFECTS ON GDP GROWTH INFLATION AND REVENUE COLLECTION." International Educational Applied Research Journal 08, no. 07 (2024): 59–64. https://doi.org/10.5281/zenodo.14918851.

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The Goods and Services Tax (GST), introduced in India on July 1, 2017, aimed to simplify the indirect tax system by replacing multiple state and central taxes with a unified tax structure. This paper examines the impact of GST on the Indian economy, focusing on its effects on GDP growth, inflation, and revenue collection. While GST has streamlined tax compliance and improved transparency, its short-term impact on GDP growth was mixed, with initial disruptions followed by gradual recovery. Inflationary effects were moderate, influenced by tax rate changes on various goods and services. Revenue

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Dr. Sharif Mohd. "Revenue Performance of the Indian GST System-An Evaluation." Journal of Administrative Development 2, no. 1 (2024): 161–68. https://doi.org/10.48001/jad.202421.161-168.

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This research paper examines the implementation and impact of the Goods and Services Tax (GST) in India, widely regarded as a landmark reform in the country's tax structure. Utilizing revenue and compliance data from 2018-19 to 2023-24, the study highlights significant trends in national revenue collections and taxpayer filings. Findings indicate a robust growth in revenue, with collections rising from ?103,459 crore in April 2018 to ?187,035 crore in April 2024, despite disruptions during the COVID-19 pandemic. The analysis of GSTR1 filings reveals a notable increase in compliance, particular

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Thakkar, Himanshu, Vedanshi Joshi, and Rishita Bhatt. "GST FRAUD: UNVEILING THE MODUS OPERANDI OF INPUT TAX CREDIT FRAUD SCHEMES." VIDYA - A JOURNAL OF GUJARAT UNIVERSITY 3, no. 1 (2024): 35–39. http://dx.doi.org/10.47413/vidya.v3i1.357.

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Goods and Services Tax (GST) is an effective way of raising revenue for the Government, but it also faces the problem of GST Input Tax Credit (ITC) fraud. Input tax credit is a crucial component of the indirect tax system, but it can be misused by fraudsters to evade taxes and cause a huge loss of government tax revenue. This paper studies the GST fraud modus operandi based on newspapers articles. It reveals that fraudsters have devised a unique scheme of fake billing and input tax credit fraud, involving the creation of shell companies. GST fraud poses a challenge for the GST department in In

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Freebairn, John. "Economic Arguments for a New Consumption Tax." Economic and Labour Relations Review 3, no. 1 (1992): 14–35. http://dx.doi.org/10.1177/103530469200300102.

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The revenue, efficiency, distributional and simplicity effects of using a GST to replace some existing indirect taxes and to reduce income taxation are assessed. Replacing the wholesale sales tax (WST), the general revenue raising portion of petroleum excise and payroll tax with a goods and services tax (GST) promises efficiency gains and negligible net redistribution. The principal case for using a GST to fund reductions in Australia's hybrid income tax system is to increase the productivity of saving and investment.

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Refaqat, Saadia. "Redistributive Impact of GST Tax Reform: Pakistan, 1990-2001." Pakistan Development Review 44, no. 4II (2005): 841–62. http://dx.doi.org/10.30541/v44i4iipp.841-862.

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Pakistan has undergone a significant change in tax structure over the last fifteen years. However, this change is not apparent on the surface, as there has not been much change in the tax to GDP ratio over the last fifteen years. But if we look beyond the surface we can see changes, for example in (1990-91), indirect taxes contributed 82 percent of total tax revenue with Customs, Excise and Sales tax each contributing around 55, 28 and 18 percent respectively, while in (2001-02), indirect tax share within the total tax revenue fell slightly to 68 percent with Customs, Excises and Sales tax eac

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Renjith, P. S. "GST and Debt Sustainability: The Indian Experience." Indian Public Policy Review 4, no. 1 (Jan-Feb) (2023): 49–71. http://dx.doi.org/10.55763/ippr.2023.04.01.003.

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 In the context of a perceptible rise in the share of sub-national debt in India’s total public debt, and the predominant role of GST as a revenue source for the state, this study attempts to analyse the sustainability of debt policies adopted by sub-national governments in the context of GST. It looks at the 20 major Indian states, using the fiscal policy response function, two alternative specifications, and panel data methodology to analyse the issue at aggregate and disaggregate levels during GST regime. The results indicate that the debt policy is sustainable at the aggregate level,

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Wijaya, Suparna, Noviyantini Nasywa Syafitri, Michele Tri Ananda, et al. "The effectiveness of VAT and GST implementation in enhancing tax revenue: A comparative analysis." Jurnalku 5, no. 1 (2025): 25–43. https://doi.org/10.54957/jurnalku.v5i1.1434.

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This article evaluates the effectiveness of Value-Added Tax (VAT) and Goods and Services Tax (GST) implementation in enhancing national tax revenue. Through a systematic review and analysis of research studies from various countries that have adopted VAT/GST systems, this study demonstrates that both tax mechanisms significantly contribute to increasing tax revenue by expanding the tax base and reducing potential tax leakage. While their effectiveness varies across countries based on implemented policies, key factors such as taxpayer compliance rates, administrative complexity, and technologic

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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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K. Srinivasan. "Digital Transformation and GST Revenue Performance: Implications for Rate Policy Design." Journal of Information Systems Engineering and Management 10, no. 50s (2025): 197–218. https://doi.org/10.52783/jisem.v10i50s.10152.

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This paper examines how digital transformation in tax administration modifies the relationship between Goods and Services Tax (GST) rates and revenue performance. Using a mixed-methods approach combining cross-country econometric analysis, digital capability assessment, and case studies, the research develops a comprehensive understanding of how technological advancement conditions the revenue implications of different rate structures. The findings demonstrate that jurisdictions with advanced digital capabilities experience substantially stronger revenue effects from rate changes, with approxi

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Nayaka, Basavanagouda, and V. P. Panduranga. "Analysis of Impact of Goods and Services Tax on Indirect Taxes of Karnataka State." Indian Economic Journal 67, no. 1-2 (2019): 117–27. http://dx.doi.org/10.1177/0019466220941665.

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Socio-economic development of a country depends on the effectiveness of its taxation system. Taxation policies of many countries are undergoing significant change in the winds of globalisation. To cope up with the emerging challenges of globalisation and digitalisation, the taxation policy needs to adapt to reduce the burden on taxpayers and increase the tax base. India has undergone many tax reforms since independence to make the taxation system comprehensive, unique, transparent, simple and broad based. Towards achieving the said objectives, India took the milestone step to introduce Goods a

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K. Srinivasan. "Fiscal Sustainability and Economic Impacts of GST Rate Adjustments: A Multi-Dimensional Analysis." Journal of Information Systems Engineering and Management 10, no. 44s (2025): 1030–41. https://doi.org/10.52783/jisem.v10i44s.8699.

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This paper examines the multi-dimensional implications of Goods and Services Tax (GST) rate adjustments, with particular emphasis on fiscal sustainability and economic outcomes. Using panel data from 35 countries spanning 2000-2023, we analyze both short-term revenue effects and longer-term impacts across economic sectors, compliance behaviors, and distributional outcomes. Our findings indicate that GST rate reductions produce non-linear revenue responses that vary significantly by economic context, administrative capacity, and time horizon. While immediate revenue contractions are observed, t

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Bhandari, Laveesh, Rajat Verma, and Dhruva Teja Nandipati. "Compensating for the Fiscal Loss in India’s Energy Transition." Indian Public Policy Review 6, no. 1 (2025): 55–77. https://doi.org/10.55763/ippr.2025.06.01.002.

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India has committed to ambitious targets, aiming to achieve net-zero emissions by 2070; however, this transition away from fossil fuels presents significant fiscal and institutional challenges, that warrant careful examination. This study primarily explores the dynamics of tax revenues and the fiscal implications of India's transition. As fossil fuel consumption declines over time, government revenues generated from fossil fuels are also expected to decrease relative to GDP. The research delves into the institutional challenges related to enhancing existing tax systems, and considers the viabi

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Othman, Zaleha, Mohd Fareez Fahmy Nordin, and Muhammad Sadiq. "GST fraud prevention to ensure business sustainability: a Malaysian case study." Journal of Asian Business and Economic Studies 27, no. 3 (2020): 245–65. http://dx.doi.org/10.1108/jabes-11-2019-0113.

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PurposeThis study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business.Design/methodology/approachThis study applies a qualitative research method, i.e. case study, to address the specific research objective.FindingsThe finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-

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Dey, Sanjeeb Kumar, and Asit Kumar Jena. "Impact of GST on Indirect Tax Revenue: Appraisal of Literature." Siddhant- A Journal of Decision Making 18, no. 3 (2018): 224. http://dx.doi.org/10.5958/2231-0657.2018.00023.x.

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Roy, Subhajit, and Sumi Karmakar. "GST On Petrol: An Analysis of Impact on Government Revenue." Management Accountant Journal 56, no. 7 (2021): 54. http://dx.doi.org/10.33516/maj.v56i7.54-57p.

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Rajkhowa, Prof (Retd ). Subhram, and Gaurav Goswami. "Goods and Services Tax (GST) on Petroleum Products: A promise yet to be fulfilled." International Journal of Environmental Sciences 11, no. 10s (2025): 682–88. https://doi.org/10.64252/c0ny9k82.

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Goods and Services Tax (GST) is a major reform in the indirect tax system in India. It has created a framework where both the Centre and the States work closely for better revenue sharing providing a strong basis for fiscal federalism. Petroleum is a major source of revenue in India and especially the States earn hefty amount through imposition of Sales tax on it. It has been mandated by the Central Goods and Services Tax Act, 2017 that GST would be imposed on petroleum products on notification by the government on the recommendation of the GST Council. But it has not happened yet after a numb

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Chotrani, Kajol, and Manoj Kumar Sharma. "GST IN INDIA: CHALLENGES IN ENFORCING GST ON PETROLEUM PRODUCTS." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 07, no. 03(I) (2024): 73–78. http://dx.doi.org/10.62823/7.3(i).6795.

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This paper is outlined to analyze the challenges faced by the Central Government in introducing GST on Petroleum Products in India. GST is the greatest tax transformation that has replaced several other Indirect taxes in India, including VAT, Excise duty and Service Tax. The study is going to examine how all the items have been included in the ambit of GST except Petroleum Products. GST aims on the ideology of “ONE NATION, ONE TAX” which simplified the taxation process and created a unified tax system for the entire country. GST is a kind of Value Added Tax which is imposed on almost all goods

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Chotrani, Kajol, and Manoj Kumar Sharma. "GST IN INDIA: CHALLENGES IN ENFORCING GST ON PETROLEUM PRODUCTS." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 07, no. 03(I) (2024): 73–78. http://dx.doi.org/10.62823/6.3(i).6795.

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Abstract:

This paper is outlined to analyze the challenges faced by the Central Government in introducing GST on Petroleum Products in India. GST is the greatest tax transformation that has replaced several other Indirect taxes in India, including VAT, Excise duty and Service Tax. The study is going to examine how all the items have been included in the ambit of GST except Petroleum Products. GST aims on the ideology of “ONE NATION, ONE TAX” which simplified the taxation process and created a unified tax system for the entire country. GST is a kind of Value Added Tax which is imposed on almost all goods

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Mohd Abdul Kadir, Juliana, Mohamed Aslam Gulam Hassan, and Zarinah Yusof. "Sectoral Responses, Macroeconomic Impact and Household Welfare: GST Policy for Malaysia Economy." Jurnal Intelek 15, no. 1 (2020): 21–39. http://dx.doi.org/10.24191/ji.v15i1.264.

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Goods and services tax (GST) has been a controversial topic in Malaysia when it was first implemented. This study examines the impact of the GST on the Malaysian economy from three major perspectives. First, it investigates the consequent changes in sectoral responses, including output and prices for 15 main sectors. Second, the study presents the results of GST impact on seven macroeconomic variables, namely, consumption, investment, government revenue, government expenditure, export, import, and gross domestic product. Third, the results of household welfare are discussed. A computable gener

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Pastagiya, Pratik Ketankumar. "GST Applied on Petrol and Diesel and Its Impact on Its Price." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 3 (2019): 237–40. https://doi.org/10.5281/zenodo.2598640.

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In the present time there was many changes in Indirect tax reform in India established on the nation of “ One Nation, One Market, One Tax “ is finally here. To make India as a financial super power, after the GST. Only a registered dealer can collect GST on the taxable value of goods and services made by him and take Input tax credit. After GST product selling price changed and supplier collected input tax by customers. GST is changing in the whole current indirect tax system. GST is likely to merge the entire multiple and complex taxes under one roof and will make a business very

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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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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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Thapar, Dr Nitin, and Prof Ms Alisha. "Impact of Goods and Service Tax on Revenue Collection by Punjab Government." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 08 (2024): 1–12. http://dx.doi.org/10.55041/ijsrem36929.

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The Indian government has taken a major step in the direction of indirect tax reform. Since 1 July 2017, government has implemented Goods and Service Tax (GST) in place of other indirect taxes. The idea behind GST is to bring uniformity in the prices of goods and services across the nation. This new system brings a lot of transparency in indirect tax structure of our country. It helps in tracking tax evasion. GST brings a lot of changes in Indian economy. This helps in removing obstacle of doing business in our country. In this way, it attracts lot of domestic and foreign investors to set up t

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K, VIJAYA KUMAR, and JAGIR HUSSAIN H. "Gst- a biggest tax reforms in india : an overview." Journal of Management and Science 7, no. 2 (2017): 250–53. http://dx.doi.org/10.26524/jms.2017.33.

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Tax policy of a country plays a vital role on the economy.Direct and indirecttaxes are the main sources of tax revenue for any Government. Goods and Services Tax(GST) is one of the biggest tax reforms in India after independence.This paper present anoverview concept and various tax slabs of GST. It was supposed to be implemented in April2010. But due to political situations in India ,it was implemented in 1st July 2017. The totaltax of GST will be shared equally by both central and respective state governments/unionterritories.

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Dr., Sanjay Dhok, and Prachi Ranade CA. ""A Study of Analysis of Growth on Implementation of Goods and Service Tax (GST) During Last 5 Years (Up to March 2022)." 'Journal of Research & Development' 15, no. 14 (2023): 54–60. https://doi.org/10.5281/zenodo.8241295.

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The paper tries to analyse the impact of the Automation on the various processes and procedures of GST during the last 5 years till June 30<sup>th</sup>, 2022. The   paper has studied the data   related to various parameters which would help us to conclude about the performance of GST during the said span. The various parameters  included  in the study are  Registrations done, Returns filed , E Way bills generated  Revenue generated. Various parameters may have shown an increasing trend and few may have shown a decrease. The changes( increase)  in t

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Awadhesh, Kumar. "GST and Consumption Function in India." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 1 (2019): 782–84. https://doi.org/10.5281/zenodo.2556095.

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GST is the synonyms of the Indirect Tax and share of indirect tax is much more than the direct tax revenue collection in India. However, It is observed that less tax would be levied as compare to earlier taxation (i.e. VAT). Since GST is the commodity taxation, directly impact on the consumption pattern. Therefore, the main objective of this paper to establish the consumption function after introduction of LPG policy, i.e. 1991-92 to 2016-17 with the help of co-integration and ECM (Error Correction Mechanism). It is found that long run equilibrium marginal propensity to consume is 0.836 while

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Chanti, Guguloth, and B. Sudhakar Reddy. "Growth of Goods and Services Tax in India- A Study of Revenue Generated 2019-2023." International Journal of Research 10, no. 11 (2023): 99–104. https://doi.org/10.5281/zenodo.10200656.

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<i>The concept of goods and services tax is one of the biggest revolutions in decades around the world. The GST is a biggest and substantial indirect tax reform since 1947. The main idea of GST is to replace the existing the taxes like value added tax, excise duty, service tax and sales tax. it will levied on the manufacture and sale and consumption of goods and services. The structure of the GST results in uniting the country economically. The main objective of this research is to investigate the revenue collection of goods and service tax month wise and its growth. The study used only second

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