A KEY TAX REFORM initiation the GST Implementation

  • Sanjeev Kumar Lavania Assistant Professor, Department of Sociology and Social Work, Pandit Sundarlal Sharma (Open) University


GST has been one of the most important tax reforms in India for many years. Although it had to be implemented in April 2010, it is still pending due to political issues and conflicts of interest of various stakeholders. This is an extensive tax system to take all indirect taxes and the economic integration of the state and the central government as a seamless national market. It is expected that this will remove the wrinkles of the existing indirect tax system and will play an important role in the growth of India. This whitepaper provides an overview of the GST concepts and explains their functions and implementation schedules in India. This document focuses more on the benefits of GST and on the challenges facing India in action.


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