Abstract
This study is prominent as it takes up topic which is much needed among several people such as wholesalers,
manufacturers, retailers and ultimate consumers. Levy of GST reduces the burden of all these people as it
transparent. It helps stakeholders in many ways like maintenance of records as to GS T. It reduces the tax to be imposed at various stages. Uniform tax rate is imposed on respective value of commodities. Therefore, inflation level is always at check. This GST reduces prices of essential commodities there by people tend to pay right price for a commodities. Tax thus imposed directly goes to government. This research article first deals with Introduction,
Objectives and Methodology. Secondly it highlighted relevance review of literature for the study and thirdly, it deals with data analysis, discussion and interpretation and finally it concludes with findings and suggestions.
Keywords: Digital economy, Goods and Services Tax, Uniform Tax Rate, and Retailer.
References
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Empowered Committee of State Finance Ministers (2009). First Discussion Paper on GST, Government of India, New Delhi. Pp
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Manoj Kumar Ratod (2017), “An overview of Goods and Services Tax In India, Journal of Commerce and Management – ISSN: 2279025X, Continuous Issue: 20, April-May 2017, Pp: 1-6.