IMPACT OF GST ON RETAIL BUSINESS IN INDIA

Dr. Md.Shakir Alam

Abstract


Many businesses in organized and unorganized segments have implemented GST which seems to improve Indian economy by implementing the practices of new tax which has overridden the present taxation system. Keeping this backdrop in mind, the paper addresses the broad perspective of GST in present scenario of retail business and the implementation of GST across product category in retail stores

Keywords


GST, Retail, Bisiness, Implementing.

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References


Akanksha Khurana (2016). Goods and Services Tax in India - A Positive Reform for Indirect Tax System, 4(3), pp. 500 -505.

Khan, M., & Shadab, N. (2012). Goods and Services Tax (GST) in India: prospect for states. Budgetary Research Review (BRR), 4(1), 38-64.

Mukherjee, S. (2015). Present State of Goods and Services Tax (GST) Reform in India. "GST: Cars, durables face 28% rate; luxury vehicles to attract 15% cess", Business Standard, 18 May 2017

Nitin Kumar (2014), “Goods and Service Tax in India-A Way Forward”, Global Journal of Multidisciplinary Studies, Vol. 3, Issue 6, May 2014.

Srinivas K. R (2016), “Issues and Challenges of GST in India”, International Journal of Management and Social Science Research Review, 1(4), pp. 228 – 233.


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