Critical analysis of Important Provisions under GST Act and its Impact on Different Stakeholders

By: Series: . 3 ; 53Publication details: 2018-08-02Description: 10Subject(s): In: THE MANAGEMENT ACCOUNTANTSummary: An Attempt is made here to critically review important provisions under GST Act as compared with the erstwhile provisions and analyse its impact on various stakeholders. also the objective is to analyse whether the defects in the earlier law are really removed or not in the GST regime.At this point it is important to study whether the GST has really improved the working of the tax payers and has brought ease in doing business.
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Article St. Francis Institute of Management and Research Available AR0762

An Attempt is made here to critically review important provisions under GST Act as compared with the erstwhile provisions and analyse its impact on various stakeholders. also the objective is to analyse whether the defects in the earlier law are really removed or not in the GST regime.At this point it is important to study whether the GST has really improved the working of the tax payers and has brought ease in doing business.

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