DIGITIZATION OF GST

Registration ID: IJNRD_207986

Published ID: IJNRD2311013

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Chaithanya S

Keywords :- Goods and service tax, technology, digitization, e- forms , e- bills, GST – returns

DIGITIZATION OF GST Chaithanya S Student Bachelors of Commerce PES UNIVERSITY BENGALURU,KARNATAKA ABSTRACT Digitalization is growing at a very faster rate. It is the time of Digital avenues as the pandemic impact has made people realize the potentiality of Digitalization. Suitability of digital technology to the present scenario, no cash carrying problem and much more has made it to be acceptable by the large group of people. Along with this, another factor which is growing at a very rapid rate is the introduction of GST in India. Goods and Service Tax was implemented on15th September 2017.Major objective of introducing GST was to nullify the cascading effect of taxes in India. Along with this, GST has made improvements in terms of filling taxes. The GST is made suitable for easy filling of taxes through the mode of digitalization. All GST filling is done using digitalization portal. This has not only increased the ease of filling but also it has helped the people to get connected with the recent updates with the growing information and technology. The market merchants in India have started registering themselves for GST so that they can easily file taxes. As Digitalization and GST have been merged, it is very important to understand the impact of GST on digital payments. This paper discusses about whether there is any impact of GST on Digital payments or not. And if any impact of GST on Digital payments arises, then to what extent the effect is there.

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Chaithanya S (November-2023). DIGITIZATION OF GST . INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(11), a111-a120. https://ijnrd.org/papers/IJNRD2311013.pdf

Volume 8 Issue 11, November-2023

Pages : a111-a120

Paper Reg. ID: IJNRD_207986

Published Paper Id: IJNRD2311013

Research Area: Commerce

Author Type: Indian Author

Country: BENGALURU, KARNATAKA, India

Published Paper PDF: https://ijnrd.org/papers/IJNRD2311013.pdf

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Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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