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An Analysis of Goods and Services Tax (GST): A Study of Changing Scenario with Special Reference to India - Bangalore NLSIU 2020 - 67p.

TABLE OF CONTENTS
CERTIFICATE;
DECLARATION;
ACKNOWLEDGEMENT;
CHAPTER 1;
INTRODUCTION;
1.1 Evolutionary Thought of GST;
1.2 Need of GST in India;
1.3 Historical Background of GST;
1.4 Statement of Research Problem;
1.5 Aims and Objectives;
1.6 Scope and Limitation;
1.7 Research Questions;
1.8 Hypothesis;
1.9 Research Methodology;
1.10 Mode of Citation;
1.11 Chapterization;
1.12 Literature Review;
CHAPTER 2;
KEY ANALYSIS OF OBJECTIVES OF GST;
2.1 Subsuming of Taxes, Duties, etc. into One;
2.2 Creation of Single Market;
2.3 Simplification of compliance ;
2.4 Eliminating Cascading Effect;
2.5 Increase of Revenue Collection;
CHAPTER 3;
FAILURE OF GST IN PRESENT SCENARIO;
3.1 Disparity in Registration Segment;
3.2 Disparity in Compensation Scheme;
3.3 Multiple Tax Rates;
3.4 Generation of Revenue Collection Illusive;
3.5 Idea of Widening Tax Base;
3.6 Imperfect GST Compliance;
CHAPTER 4;
SUGGESTION FOR IMPROVEMENT OF GST;
4.1 Number of Tax Rates Should Be Reduced;
4.2 Widening of Tax Base Not Required;
4.3 Measures to Simplify Compliance;
4.4 Eliminate Hindrance in Return Filing;
CONCLUSION;
REFERENCE.