International Research journal of Management Science and Technology

  ISSN 2250 - 1959 (online) ISSN 2348 - 9367 (Print) New DOI : 10.32804/IRJMST

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IMPLEMENTATION OF GST IN INDIA BY RETAILERS

    1 Author(s):  SWETA SAROJ

Vol -  11, Issue- 7 ,         Page(s) : 92 - 95  (2020 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

Goods and Service Tax (GST) was first introduced in 1954 in France and now it has been followed by more than 160 countries. The concept of GST in India was introduced by Vajpayee Government in 2000 and constitution amendment was passed by “Lok Sabha” on 6th May 2015. The Government of India seems committed to replace all the different kind of indirect taxes levied on goods and services by the Centre and States which is purposed to be implemented by 1 April 2016 (Budget Speech, 2015 by Arun Jaitley, Former Finance Minister, and Govt. of India). In 2016, the Constitution Amendment Bill for GST was approved by President of India.

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