GST-Way forward
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- By Chetan Kulasri
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- Last Updated on 15 December, 2025
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Read the Full Article Here: N K Gupta - [2021] 128 taxmann.com 155 (Article)
The government of India brought the Goods and Services Tax in the country effective from 1.7.2017. The regime brought in New Acts and Rules, New Platform-GSTN, New federal system-GST Council, Dual taxation system-Central and States, System based compliances, New Advance authorities, New tribunal (Yet to form), single tax for goods and services, tax on consumption and a lot more.
Implementation of GST totally changed the indirect tax system in India and in this article; the author has expressed his views on the implementation of GST, objectives for its implementation, achievements of GST till now and objectives which are yet to be achieved.
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