AN OVERVIEW ON GOODS AND SERVICE TAX (GST)

Nikita Jain

Abstract


GST Stands for goods and service tax it is one nation one tax. It has been made effective in India from 1st July 2017. 163 nations all over the world has adopted GST .It is one of the remarkable changes in the history of tax system in India. It is applicable on wide range of goods and services. So it’s essential to understand the impact of GST as it will affect everyone in some way or the other. This research paper will throw light on the concept of GST.


Keywords


Direct Tax , Indirect Tax , Composite scheme, Return file , burden , levied , cascading

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