Contemporary issues of indian gst

Anushuya and Karam Pal Narwal

Goods and Services Tax (GST) is implemented from July 1, 2017 after a long journey of nine years. The gap of finalizing rules and regulations of it and implementation of it was only twenty days. It is imperative to analyze this reform with the reference of this journey for the improvement in the implementation of it so that this reform can achieve success for which it is introduced in the Indian Indirect Tax System. This paper analyses this long journey of this reform to point out contemporary issues related to it using secondary data source. It is concluded from the analyses that there are both kinds of issues exists i.e. implementation as well as policy framing issues. This paper also provides suggestions to remove these issues.

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