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100			_aMonu
245		3	_aAn analysis of goods and services tax (GST) : a study of changing scenario with special reference to India
260			_aBangaloreBangalore _bNLSIU _c2020
300			_a67 p. ; 25 cm.
505			_aTABLE 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.
700			_aProf. P R Chandrasekharan - GuideProf. P R Chandrasekharan - Guide
856			_uhttps://dans.nls.ac.in/handle/123456789/411
999			_c217462 _d217462