Record Details

IMPACT OF SUMMONING ALL INDIRECT TAXES INTO ONE TAX “GST”

Journal of Research in Commerce & Management

View Archive Info
 
 
Field Value
 
Title IMPACT OF SUMMONING ALL INDIRECT TAXES INTO ONE TAX “GST”
 
Creator CA Rushit Mehta, .; 14/2,Yusuf Palace, Mumbai 400 016
 
Subject GST
 
Description After many controversy, it has been now more than 5 months since GST is implemented in place of all indirect taxes like Excise Duty , Service Tax, VAT,CST. This proves notion of “One Nation, One Tax”. Due to GST there is huge relief for Small Business as less paper work & less return filling. Before GST, Dealer or Manufacturers has to file many returns of Excise, Customs, Service Tax, Vat .But after GST, They have to file GST return only. Exemption up to 20 lakhs given which Moreover for Small Business men became huge relief for them. For Medium Size enterprise, Composition scheme has been approved up to 75 lakhs which is extended to 1.5 crores right now.
 
Publisher Abhinav-National Monthly Refereed Journal Of Research In Commerce & Management (Online ISSN 2277-1166)
 
Contributor —
 
Date 2018-02-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://abhinavjournal.com/journal/index.php/ISSN-2277-1166/article/view/1698
 
Source Abhinav-National Monthly Refereed Journal Of Research In Commerce & Management (Online ISSN 2277-1166); Vol 7, No 2 (2018): Abhinav-National Monthly Refereed Journal Of Research In Commerce & Management (Online ISSN 2277-1166) UGC approved; 8-10
2277-1166
 
Language eng
 
Relation http://abhinavjournal.com/journal/index.php/ISSN-2277-1166/article/view/1698/pdf_448
 
Rights No part of any paper/article can be reproduced without the prior permission of the Dr Sunil Karve.The First Author and Principal Author warrant that he /she have full power to transfer the copyright of this material. This is a irrevocable permission by copyright transfer to Dr. Sunil Karve to reproduce and distribute the contribution including reprints, edited book, translations, photographic reproductions, microfilm, electronics for (offline, online), audio, video, mechanical, graphical, multimedia and / or any other combinations and / or similar reproductions, compendiums, collective works, databases and similar publications or anywhere as decided by editor without permission of author(s). The author(s) agree that the Research papers/case studies/Book review/Interviews is technically correct to the best of his / her /their knowledge and belief and it does not contain any false, misleading, racial, illegal, unrelated or unethical material of any kind. The work contains no libelous statements, and it does not infringe upon any copyright, trademark, patent, statutory right, proprietary right or any other legal / professional rights of others. The contents of this manuscript are original. Furthermore, it has neither been published elsewhere in any language fully or partly, nor is it under review for publication anywhere. The undersigned confirms that author(s) are fully aware of plagiarism and collusion and further confirm that they have not committed plagiarism when completing the research paper/case study/book review sent for publication & the editor or reviewers will not be held responsible for plagiarism. Also the undersigned aware that the peer reviewers/editor is expected to read the paper for scientific merit, not a background check they leave it exclusively to author/s. Here they operate under the assumption of original writings. Still they are of an opinion that if Author/s found to have plagiarised the work of another and detected after publicationthen are subject to having the paper removed/retracted if requested by original author/s with necessary proofs. The undersigned represents that he/she has the power and authority to make and execute this assignment & agrees to indemnify and hold harmless Dr. Sunil Karve from any damage or expense that may arise in the event of a breach of any of the warranties or statements set forth above. All disputes are in jurisdiction of Mumbai.I have read the information pertaining to plagiarism on website and am aware that there is further information available on internet. This paper/book review/case study is my own work, all sources have been properly acknowledged, and contains no plagiarism. This written work has not yet been published.I understand that Potential consequences of plagiarism can vary according to the severity of the misconduct. Action will be initiated by editor on Author(s) who are guilty of plagiarism after due investigation. Possible actions may include: a) Written letters of concern and reprimand. b) Article retractions. C) Information to author(s) employer or funding body