A STUDY ON THE COMPLIANCES RELATING TO REGISTRATION PROCESS FOR GST
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Author(s):
DR. MRS. VIJAYALAKSHMI. S ,DIVYA N., KEERTHANA T., NEEYASSHIRE S.K
Vol - 10, Issue- 1 ,
Page(s) : 174 - 179
(2019 )
DOI : https://doi.org/10.32804/IRJMSH
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Abstract
GST is an indirect tax firstly introduced by France and later adopted by other countries. In India the Goods and Services Tax was passed in the Parliament on 29th March 2017. The study carried out is titled “A Study on the compliances relating to registration process for GST” for the period between 1st of July 2017 to 31st January 2019. The present study is analytical in nature and primary data was collected through giving out questionnaires to small scale traders in Coonoor, Salem and Coimbatore. Section 22, 23 and 30 of the CGST Act 2017 were referred and percentage analysis has been used for analyzing of the data.
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