Transformation of Indirect Tax into Goods and Services Tax (Gst) – An Overview

G.V. Akshaya


GOODS AND SERVICES TAX (GST) is one of the most important reforms brought about in India. Due to various political issues its implementation got postponed. This GST is a comprehensive tax system which will take into account all the indirect taxes and bring about a uniform system of taxation for the country. This GST will eliminate all hurdles and inconveniences which were present in the old indirect taxing system and will bring about a vital role in the development and growth of the Indian economy. GST in India is more of an advantage than disadvantage to the country, but people fail to understand the intention and criticize its features. Furthermore this paper will present about an overview of GST concept, its history in India and the most difficult challenges faced by the economy and people after GST came into implementation.

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