GST and its Control over the Tax Collection

  • Dr. Niraj Kumar Assistant Professor, D.N. PG. College, Gorakhpur


Goods and services (GST) is the target matrix indirect taxes collected by the central and state governments to meet government expenditure under the mechanisms of the national financial system. In contrast to other bypass indirect goods and services in three of the goods that are manufactured, sold and consumed, as well as indirect tax collection services, as well as how to provide service to tax credits deliverables received at national and state level, in uniform. In this study there was an attempt in connection with collecting and collecting and exchanging between the Center and the State GST to make a roadmap. For example, GST is expected to be economically integrated into the country because it contains a variety of taxes at different points, including different types of taxes being levied at different speeds. Keywords: GST, IGST, SGST, CGST, indirect tax structure.


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