SMART JOURNAL OF BUSINESS MANAGEMENT STUDIES VOL. 18 NO. 2 PAPER 1
10.5958/2321-2012.2022.00011.2
GOODS AND SERVICES TAX (GST) LAW IN INDIA - AN ANALYSIS OF REVENUE PERFORMANCE
 
Gajanan B. Haldankar * Maithili Naik * and Santosh Patkar**
*    Assistant Professor, Department of Commerce, VVMs Shree Damodar College of Commerce & Economics, Margao- Goa
**    Principal, Sridora Caculo College of Commerce and Management Studies, Mapusa- Goa
Goods and Services Tax (GST) is considered to be a major and one of the biggest reforms in India. GST was introduced in India on 1st July 2017, with the objective of replacing multiple Indirect taxes, which were prevailing in India and also overhauling the indirect taxation system in the country. The roll out of GST has completed almost four years and therefore, in this research paper, the researchers try to study the performance of GST since its inception and also try to study the recent impact of covid 19 pandemic on GST collection in India. For the purpose of the study, secondary data were used and descriptive statistics, Kruskal- Wallis test, DSCF pairwise comparisons test and forecasting method, were employed.
 
KEYWORDS: GST, Indirect Tax, GST revenue, CGST and Covid 19 pandemic. JEL CLASSIFICATIONS: H2, H20, H21and H25 FULL TEXT