Paper Title

A Study on GST complaints and its implementation in India

Article Identifiers

Registration ID: IJNRD_222158

Published ID: IJNRDTH00161

DOI: Click Here to Get

Authors

Hemswaroop Sharma

Keywords

Abstract

ABSTRACT The implementation of the Goods and Services Tax (GST) in India marked a significant reform in the country's indirect tax system. This study investigates the compliance landscape and implementation challenges of GST in India, examining its impact on various stakeholders. By analyzing the structure and functioning of the GST regime, the research identifies key areas where GST has brought about tax simplification and increased transparency. However, the study also reveals compliance difficulties, particularly for small and medium enterprises (SMEs), stemming from complex procedures and technological inadequacies. Through a blend of qualitative and quantitative methods, including surveys, interviews, and secondary data analysis, the research provides insights into the effectiveness of GST in achieving its intended goals. The findings suggest that while GST has made notable progress in creating a unified tax system, there are areas that require attention and improvement. The study concludes with strategic recommendations aimed at enhancing GST compliance and implementation, emphasizing the importance of continuous technological upgrades, taxpayer education, and streamlined administrative processes. These recommendations are critical for maximizing the benefits of GST and ensuring its sustainable success in India.

How To Cite (APA)

Hemswaroop Sharma (May-2024). A Study on GST complaints and its implementation in India. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(5), 256-334. https://ijnrd.org/papers/IJNRDTH00161.pdf

Issue

Volume 9 Issue 5, May-2024

Pages : 256-334

Other Publication Details

Paper Reg. ID: IJNRD_222158

Published Paper Id: IJNRDTH00161

Downloads: 000122005

Research Area: Commerce

Country: Bangalore, Karnataka, India

Published Paper PDF: https://ijnrd.org/papers/IJNRDTH00161.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRDTH00161

About Publisher

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

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

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Call For Paper

Call For Paper - Volume 10 | Issue 10 | October 2025

IJNRD is a Scholarly Open Access, Peer-reviewed, and Refereed Journal with a High Impact Factor of 8.76 (calculated by Google Scholar & Semantic Scholar | AI-Powered Research Tool). It is a Multidisciplinary, Monthly, Low-Cost Journal that follows UGC CARE 2025 Peer-Reviewed Journal Policy norms, Scopus journal standards, and Transparent Peer Review practices to ensure quality and credibility. IJNRD provides indexing in all major databases & metadata repositories, a citation generator, and Digital Object Identifier (DOI) for every published article with full open-access visibility.

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Important Dates for Current issue

Paper Submission Open For: October 2025

Current Issue: Volume 10 | Issue 10 | October 2025

Impact Factor: 8.76

Last Date for Paper Submission: Till 31-Oct-2025

Notification of Review Result: Within 1-2 Days after Submitting paper.

Publication of Paper: Within 01-02 Days after Submititng documents.

Frequency: Monthly (12 issue Annually).

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Subject Category: Research Area

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