An Analysis of GST Barriers Faced by Business Owners in India: An ISM Approach

V Shacheendran - Metamorphosis, 2024 - journals.sagepub.com
The goods and services tax (GST) is a key reform introduced in the indirect tax system of
India. This strategic reform aims to improve the revenue performance of the Indian economy …

How the Pennies Drop: What GST revenue data tells us, and what it doesn't

B Debroy, DP Misra - Indian Public Policy Review, 2023 - ippr.in
The introduction of a Goods and Services Tax (GST) in India in 2017 not only impacted the
economy, but also altered the contours of fiscal federalism in India. Amongst other …