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Online Management of the Goods and Services Tax

Online Management of the Goods and Services Tax
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Author(s): Manish Gupta (IBS Hyderabad, India)and Tara Chand Gupta (Government of India, India)
Copyright: 2018
Pages: 16
Source title: Internet Taxation and E-Retailing Law in the Global Context
Source Author(s)/Editor(s): Sana Moid (Amity University, India)and Shailja Dixit (Amity University, India)
DOI: 10.4018/978-1-5225-3787-8.ch009

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Abstract

This chapter is about goods and services tax (GST), the tax reform by the Government of India. GST seeks to bridge the gaps between different types of taxes and provide a common platform under the “one India one tax” initiative of the Indian government. The objective of this chapter is not only to understand it but also to comprehend the challenges the various stakeholders of GST would face. Moreover, this chapter discusses the key benefits to its stakeholders. The online system of GST has also been covered in detail.

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