"A Study of Analysis of Growth on Implementation of Goods and Service Tax (GST) During Last 5 Years (Up to March 2022)
Authors/Creators
- 1. Assistant Professor, Sant Gadge Maharaj Mahavidyalaya, Hingna , Nagpur.
- 2. Assistant.Professor, G.H.Raisoni College of Commerce, Science & Technology, Nagpur
Description
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 30th, 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 the rates of taxes and additional inclusions under the taxability of GST as well as COVID 19 have impacted a lot on the GST performance . Furthering more, the pace has enhanced due to increased automation in GST .