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Essay on scope of gst in india

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GST is a kind of tax that was implemented in India on 1 July This tax is considered as a major reform of the Indian tax system after independence. Since its implementation, GST has been a controversial tax in the context of the Indian tax system. When the government makes some major changes in an existing system then few people may like it and other few may not like it. The same thing happened with GST. The government collects tax form the citizen of the country in two forms; Direct Tax and Indirect Tax.
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Case Analysis: M.C. Mehta v. Union of India (Shriram Industries Case) By: Roopali Lamba

Many students often struggles, while few of them get confused to write a descriptive essay on GST Goods and Service Tax. It is a similar indirect tax, which is imposed by both the central and state governments, replacing different indirect taxes at different stages. GST considers India a big market, whatever it may be, after a uniform tax government across the country. Although GST is charged from the next customer by all registered dealers in the supply chain raw material supplier, manufacturer, wholesaler, retailer and consumer , the ultimate burden of tax is on the end customer i. All other GST registered dealers act as middlemen, who collect GST from the consumer and give it to the government, receiving tax credits in return. Any registered dealer is also eligible for a tax refund if the input tax credit exceeds the output tax credit, as per the provisions provided by law in this regard.
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Case Analysis: M.C. Mehta v. Union of India (Shriram Industries Case) By: Roopali Lamba

The goods and services tax GST , introduced in India on 1 July , replaced a host of indirect taxes being levied by the central and state governments, which has changed the taxation landscape. The journey since its implementation has been nothing short of a roller coaster ride for the taxpayers. As we approach the completion of second year of GST in India, it is a good time to take stock of the significant developments, milestones achieved and the way forward. The GST Council has till date held 34 meetings wherein important decisions have been taken and recommendations provided to the government on issues like reducing compliance burden for taxpayers, providing sector specific relief measures, etc. Some of the key recommendations given by the GST Council include:.
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Govt on several occasions has given clarifications to reduce ambiguities and make the process smooth and easy. The Goods and Service Tax System or the revolutionary tax system took more than a decade of intense debate to come to fruition and finally it came into existence two-years before. GST was introduced to the country to reduce the tax burden on producers and foster growth through more production. Though the tax structure has tried to solve major issues relating to the taxing in India, the reform has many challenges.
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