Record Details

Technological Infrastructure and Institutional Set-up for Effective Implementation of GST

VISION: Journal of Indian Taxation

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Field Value
 
Title Technological Infrastructure and Institutional Set-up for Effective Implementation of GST
 
Creator Bhasin, Rahul
 
Subject —
Goods and services tax (GST); Tax administration; Goods and Services Tax Network (GSTN); Tax compliance.
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Description The effective implementation of GST, which is a landmark reform in the history of indirect taxation in India requires, a sound tax administration infrastructure that focuses on simplification as well as compliance. In line with this objective, the government is working towards harnessing information technology to improve the quality of services, and to ensure greater transparency in administration and enforcement of GST. This paper discusses the various steps that have been taken to enhance the technological infrastructure and institutional set-up to ensure that GST is implemented in its intended form. The important steps in this direction include the GSTN and measures implemented by the Ministry of Finance and Central Board of Indirect Taxes and Customs. It is intended that such measures would not only simplify enforcement but also encourage voluntary compliance in the long-run.
 
Publisher Journal Press India
 
Contributor —
 
Date 2018-08-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.myresearchjournals.com/index.php/VISION/article/view/13217
10.17492/vision.v5i1.13217
 
Source VISION : Journal of Indian Taxation; Vol 5, No 1 (2018)
2347-4475
 
Language eng
 
Relation http://www.myresearchjournals.com/index.php/VISION/article/view/13217/12575