As stated by Benjamin Franklin in 1789 "nothing is certain except death and taxes" this statement still holds its value in 21st century also because we can never find any country or state without having tax laws and the tax laws are the most strictly applied laws in almost every country. Imposition of tax is also necessary to keep the government functions and projects going on. Social welfare policies has been adopted by every country administration and for these policies huge revenue is required to provide free education and health facilities and subsidies to the common people of the country.

In the Global market every country is competing to attract investment in its country and the investor will ask for optimum infrastructure of the economy before making investment in any country. So if any country wants to increase its share in the Global market or economy firstly it has to develop its basic infrastructure facilities like road transport, railways, water supply, electricity supply, capital market, energy resources, telecommunication and IT sector.

To build up these infrastructure facilities the government will require huge amount of money the government may have sources to earn money like fees on the various facilities like registration, licensing, stamp duties income from public transport, postal services etc. But the revenue that may be raised from these facilities can never be sufficient to meet the expenditure on the infrastructure facilities to fill up the gap between the expenditure and revenue government imposes tax, surcharges and cess etc. to raise revenue. That's why Benjamin Franklin said that nothing in this world is certain except two things that are death and Taxes.

So for the government is not only required to have strict taxation laws but it is a mandatory obligation upon the government to have organised and uniform tax laws. Proper provisions has to be incorporated in the tax laws to prevent the tax evasion and leakages and to this government adopt strict rules and regulation by imposing heavy penalty and punishment on the persons that make default in the payment of taxes or try to evade the taxes.

But it is also evident that government cannot frame a law without any defects government can try its best to frame exhaustive laws by taking into consideration the past events, present scenario and the future needs. So various problems will arise in the implementation or administration of law and these problems has to be sorted out by reforming the existing law by way of amendment in the provisions of law or substituting the old law within new law.

India got independence from Britishers in the year of 1947 and become Republic of India and adopted its constitution in the year of 1950 and is now free to frame its own laws independent of British Parliament but in matter to taxation still the Income Tax Act of 1918 was in operation and has been amended many times to meet the demand of new India but still this act was not sufficient.

Also the constitution of India as per Article 265 imposed restrictions on the power of Parliament or state legislature to impose tax providing that no tax can levied without the authority of law. So in the year of 1961 on the Recommendation of Mahabir Tyagi committee Income Tax Act of 1961 was enacted and is in Operation till now.

The system of taxation in India was progressive in nature in which the tax liability increases with the increasing wealth and income so that there will be equal distribution of tax liability because India was now welfare country. The tax liability in India can be divided into mainly under two heads direct taxes and indirect taxes. Direct tax includes income tax wealth tax etc. And indirect tax includes mainly tax on sales and production.
  There was no such difficulty in realising and appropriation of direct taxes but there are many laches and shortcomings in the system of indirect taxes the prominent one of these were double taxation that means tax on tax that is commonly known as cascading effect. In cascading effect the taxpayer was unable to get the benefit of input tax credit while paying tax so he has to pay tax on the tax that is already paid.

India being Federal country there is separation of power between the Union and State Government regarding matters upon which it can make laws. This has been provided under Article 245 that there will be division of power between centre and state and for this under schedule VII of the Indian Constitution three lists have been provided namely Union list, State list and Concurrent list.

On the subjects of union list only parliament can make law on the subjects of state list only state legislature can make law and on the concurrent list both Parliament and state legislature can make law subject to the rule that the law framed by parliament will have superiority over the laws made by state law made on the subject mentioned in the concurrent list.

The same is the case relating to the revenue matters the subject and matter upon which the Union and State can impose tax is also provided in the union list, state list and concurrent list and they are autonomous in their field of taxation. But the major sources of revenue through taxation falls under the hand of union making state dependent upon the union from the very beginning for grants to meet out its expenditures.

Also due to overlapping between the states on the same subject matter there were instances when a person is taxed twice in two different states regarding same matter of taxation. Also the union is responsible for the collection of tax on goods in trade and Commerce and many time problems arise for the state for equal distribution of tax collected between the states in which trade and Commerce has taken place.

To remove this difficulty of cascading effect in the year of 2000 the Government of Atal Bihari Vajpayee proposed the formula of centralised taxation system that is commonly known as Good and Services Tax. The concept of Goods and Services Tax is not new and is in implementation in developed countries from a time long ago. So he thought that why we cannot adopt such type of policies to remove the cascading effect in indirect taxes. But the journey of GST took a very long time to come into realisation it only happened in the Government of Narendra Modi in the year of 2017 when GST came into force.

For bringing GST into realisation the only credit does not go to Shri Narendra Modi government it was started by Atal Bihari Vajpayee and Congress government also supported it when they have government in India from 2004 to 2014 due to conflict between the union government and the state government relating to imposition of GST to reform indirect taxation system in India has leaded towards so long delay in imposition of GST because from the very beginning when GST was proposed the state governments were against it because they contended that they will lose their major revenue resources if GST is implemented in India.

From the very beginning when the constitution was framed the states do not have major resources of revenue through taxation and they were dependent upon the union government for grants to meet out their expenditure because the union government have all the major resources of taxation like income tax, wealth tax, cess and surcharge, excise duties, import and export duties etc. So the states are already in deficiency of revenues and after implementing GST they will be more deficient in their revenues so to solve this problem of the state's compensation will be granted to the state for the loss of revenue that they will suffer due to imposition of GST.

After GST
After implementation of GST in the year of 2017 major changes has been seen in the taxation system in India particularly in indirect taxation system because the problem of cascading effect or double taxation is only in indirect taxes so GST centralised only indirect taxes. This is to be noted that not all the indirect taxes are centralised by GST. The taxes that are centralised by GST are as following:

Union
In relation to Union indirect taxes following indirect taxes are included in GST:

1. Central excise duty
2. Service tax
3. Additional custom duty
4. Special additional custom duty
5. Additional excise duty

State
In relation to state following indirect taxes are included in GST

1. Value added tax that is vat
2. Entry tax
3. Entertainment tax and amusement tax
4. Octroi tax
5. Gambling tax
6. Central sales tax
7. Tax on advertisement( other than advertisement it on radio newspaper and TV)

So now these taxes will be centrally collected and will be divided under three heads first Central GST second State GST and third IGST and will be distributed as per the formula framed by GST Council.

To implement GST constitution of India has been amended by virtue of 101st Constitutional Amendment Act Of 2016 and it will be in force from 1st July 2017.

The major benefits of implementing GST are:

1. Avoidance of double taxation:
   The main aim of implementing GST is to avoid the cascading effect or double taxation and now indirect taxes will be we charged centrally and the point based taxation system is replaced by destination based taxation system.
    
2. Free flow of trade and Commerce:
   By making provisions for E way bill system free flow of trade and Commerce throughout the territory of India can be achieved.
    
3. Raising higher revenues:
   Through implementation of GST the persons that are avoiding tax liability to safeguard themselves from double taxation will be paying their tax share honestly and in opposite to loss of revenue that is anticipated by the states more revenue will be generated.
    
4. Curbing of black market:
   Through imposition of GST the records relating to trade and Commerce will be centrally saved through e way bill system and government will have complete knowledge of goods traded between States and this will help in curbing black market, hoarding and cold storage of goods to arbitrarily raise the price of commodities by showing deficiency in supply. So GST will act as a major check over the unexpected inflation in the commodities market.

Reasons behind implementing GST

1. Cascading effect:
   The main reason behind implementation of GST is to remove the cascading effect in indirect taxation system in India. Cascading effect means tax on tax. The government is empowered through authority of law to impose tax but there cannot be any tax on tax and it is against the principle of taxation as well as natural justice because I have paid tax towards my tax liability and still on that tax liability I am taxed again.
   
   Let us understand cascading effect through an example let us suppose person A sold good X with price rupees one hundred to person B and the tax liability on this sale is 10% so A will sell the good to B for rupees 110 now B again sale the good X to a person C by adding the profits B wants to earn on good X suppose the profit that B added in the price of product X is rupees 40 so now the total price of the good will be rupees 150 and sale take place between person B and C and again the tax liability on the sale of the good is 10%
   
   The total price of the product is 150 and tax liability is 10% so after sale person C will get the good at price of Rupees 175 but the thing to note in this sale and purchase transaction is that when person A sold the good to person B the tax liability in that transaction is rupees 10 and when again the good is sold by person B after adding its profits the already paid rupees 10 as tax liability is added in the total price of the good and when sale takes place between person B and C this rupees 10 is also taxed and this tax on already paid tax is called as cascading effect.
   
   So the person C has to pay tax on already paid tax of person B. And the benefit of input tax credit is not available to the person C. The input tax credit means that the person who is buying any good or rendering any services from any person he will get the benefit of already paid tax by the earlier person on the concerned good and service and when and he buys that good or render the services he will pay the tax on the total price but the earlier tax that is paid will not be deducted from the tax liability that has arisen in subsequent sale of goods or services and that tax liability that arise on total price is known as output tax liability and the tax that is paid earlier is known as input tax credit in opposite to cascading effect this input tax credit is deducted from the output tax liability to realise their real tax liability that arise on subsequent sale of goods or services rendered.
   
   The system of granting input tax credit in taxation system is known as value added tax that means tax is charged only on the value that is added in the price of good after realising profits by not adding the earlier paid tax.
    
2. Artificial barriers in free flow of Trade and Commerce:
   Under the Part XIII of the Constitution of India it is made mandatory that state will maintain free flow of trade commerce and intercourse throughout the territory of India and no tax can be imposed that will create hurdle in free flow of trade but various taxes like Entry taxes and Octroi taxes created artificial barrier in the free flow of trade and Commerce.
   
   It created a great hurdle in the transport sector to trade goods between two States because they need to get entry clearance to enter into another state for transportation of goods after paying entry taxes. The trucks that are carrying goods have to wait from hours to days at the border of states to get permission to enter into another state.
   
   It's not only created a problem for the transportation to transport goods but due to levy of tax on entry into every single state huge tax liability arises on transportation and this tax liability ultimately beard by the consumer because the more tax is charged on transportation of goods the more will be the price of the goods so this was a great problem that is in the indirect taxation system in India before GST is implemented to solve this problem.
    
3. Dissatisfaction among foreign investors:
   India liberalised its investment policy in the year of 1991 to attract foreign investment and took a great step in the era of liberalisation, privatisation and globalisation to pace up with the developing world and to open new opportunity for its economic and infrastructure sector but from the very beginning there is a dissatisfaction among the foreign investors to invest in India because of many hurdles in the taxation system the first one is cascading effect other one that is entry tax is problem third is that that taxation system in India is very complex because Union and State government has it separate authorities to charge and appropriate tax and company has to maintain records for the tax that is paid to the Union and State separately and it burdened foreign investors with a lot of paperwork.
    
4. No uniform tax rates throughout the territory of India:
   The tax rate on various goods and services is not uniform on the matter relating to state taxation these states are at autonomy to fix the rate of taxation and the rate of taxation in different state is different so the price of goods in different states is also different and many times to attract investment States started giving concession on tax liability as an incentive method but not all the states are in position to provide these incentives on tax liability because there is fiscal imbalance between the states some States are having good revenue resources than other states and they can bear the loss on revenue that to be collected through taxation while others cannot so it created concentration of investment in the states that are providing incentives in tax liability and the states that are already rich in revenue are getting more rich while the states that are deficient in revenue are still struggling for investment to be made in those states. So it started at tug of war between the different states to attract investment and it created friction between the relationship of various States also due to this friction some states starting charging more tax on trade on the goods of rivalry state and the ultimate loss is to the consumer.
    
5. Black marketing:
   Black marketing is not due to the shortcoming of the taxation system but it mainly due to lack of coordination and communication between the various Government and the various department of the same government as there was no uniform taxation system throughout the India.
   
   The records of trade of goods that has taken place between various state is not available to the other state so no one can presume that how much good is traded in that state and due to this lack of information the wholesalers started hoarding the goods to show artificial deficiency in the supply of goods and to raise the price of commodities resulting in inflation in India. Also as due to double taxation on the goods that are trade between the states true records of goods that are traded is not shown to the authority to avoid tax liability. These all shortcoming in the indirect taxation system has created serious problem for the consumer due to hike in price lack of availability of goods etc.
    

GST: An Era of Tax Revolution
As GST was implemented in India from 1st July 2017 we cannot say that there are no provisions like GST applicable in India before GST to clearly understand this concept firstly we must understand what is meant by GST. GST stands for Goods and Services Tax it is an comprehensive tax system that is implemented in India to remove the various shortcoming of the earlier indirect taxation system that are cascading effect, entry taxes, double taxation and black marketing.

Earlier the taxation system was point based taxation system in which tax is imposed on a particular point of sale and purchase without determining earlier tax liability paid for giving the benefit of earlier tax paid tax. Liability is determined in point based taxation in system by looking at the price at a particular point of sale and purchase while GST is an multistage taxation in which the tax liability is determined at every stage of sale and purchase and the tax benefit of earlier paid tax in the form of input tax credit is provided to the person upon which tax liability has arisen.

Due to the reason that in GST tax liability is calculated as per the value added in the price of the good or services by deducting the earlier tax liability that's why it is also called as value added taxation system. The value added taxation system is not new in India that is implemented by GST the value added taxation system is prevalent in India from the year of 1986. Before the introduction of value added tax system in India incidents of double taxation can be seen on the good and services to be taxed again for the tax that is already paid the simplest example of double taxation can be seen by looking at the excise duty that is charged by Central Government and the sale tax that is charged by the state government.

Central Government charged excise duty on the sale and purchase of goods at centre and State government charge sale tax on sale and purchase of goods at state so a person has to pay double tax on the single sale and purchase of the goods and services and also due to point based taxation system the tax liability of the purchase or seller of goods and services in transaction increases with every transaction that take place in that sale and purchase of goods and service because no benefit is provided of the earlier tax paid in this cascading effect in indirect taxation system.

Value added tax
Under value added taxation system the persons that are involved in the transaction of sale and purchase of goods get the benefit of earlier tax paid in the form of input tax credit and this input tax credit is deducted from the output tax liability to realise the real tax liability that arise on the value added to the good and services.

To understand that at what is the point based taxation system and value added taxation system let us discuss one example by applying point Based taxation system first then applying value added taxes in system on the same transaction

Person A sold good X priced Rs 100 to B at 10% tax rate. Price that is paid by B for good X is Rs 110 after adding tax liability. Person B performed manufacturing process to product X and added Rs 40 to the price of product now person B sells the product to person C after adding value added and tax paid(rs150) by him so he sells the goods to C with 10 % tax liability at price of 165 now finally the person C Sells the product to consumer by adding its profit and 10% tax liability suppose profit added is 35 so total price will be Rs200 plus 10% tax and total price will amount to Rs 220

So the good that consumer buy is priced at Rs220 and the inherent defect in this type of taxation system is that at every point of taxation tax is paid on tax except first transaction between A and B in transaction between B and C the value added to good is Rs 40 but in total price to realise tax liability Rs 10 paid by person B is also added in the total price so in 10 percent tax liability Rs 10 that is paid as tax is also added in the total price of good and same happens when C sells the good to consumer in total price of good the tax paid by him on Rs 150 is also added in the tax liability so in point based taxation system there is taxation at every stage without giving benefit of earlier paid taxation

Under value added taxation system at every stage of transaction tax benefit is given for the earlier paid tax on the same good so let us discuss the example again in the light of value added taxation system. Under value added taxation system the liability between person A and B will remain the same that A will have to pay rupees 10 as tax liability while in the transaction between B and C this rupees 10 is not will be added in the total price of the good now the tax between the tax will be charged on rupees 140 and the tax liability will become rupees 14 and C will purchase the good from B at the price of rupees 154 And in the transaction between person C and consumer let us suppose C has added rupees 50 as its profit at the place of profit of 35 rupees. Now the total value that is added in the price of the good will be rupees 90 and in the transaction between person C and consumer the tax liability will be charged on rupees 190 and at rate of 10% the tax liability will be now rupees 19 and the total amount that has to be paid by the consumer is rupees 209 so it is clearly seen that in value added taxation system after removing the double taxation effect or the cascading effect on the good price falls from rupees to 220 to 209 even if we added in the profit of person C rupees 50 at the place of rupees 35.

So now let us understand how this tax benefit is given in the value added taxation system to remove cascading effect. In the transaction between the B and C the tax liability that will arise after adding value added will be Rs 14 but person B has already paid Rs 10 as tax on the same good so person C will get Rs 10 as tax input credit and Rs 14 will be his output tax liability so VAT is calculated by deducting input tax credit from out tax liability so the tax liability of person C will be Rs 4 similarly in transaction between C and consumer the tax liability will be on Rs 190 after adding Rs 90 as value added and the tax liability will be Rs 19 but as Rs 10 is paid by B and Rs 4 is paid by person C as tax the tax liability on consumer will be Rs 5.

At every stage except at first and last stage of the transaction there will be provided benefit of tax that is paid earlier in the above example the consumer will not get benefit of earlier paid taxation so we have to suppose that the person C sold good to D at same tax rate and without any price added the goods are sold to consumer so in value added taxation tax benefit of earlier paid tax is given to the next person in transaction

Total tax that will be paid in this transaction will be Rs 19 by person B Rs 10, person C Rs 4, person D Rs 5 and the tax benefit of input tax credit is only given if the goods are further sold to some person so to get the benefit of input tax credit the person in transaction chain will encourage next person to further the sale of goods.

Benefits of GST
Following are the benefits of GST system:

1. End of cascading effect:
   By adopting a single and unified taxation system the problem of double taxation in the form of cascading effect has been put to an end by the GST now at every stage of transaction for sale and purchase of good the manufacturer will get the input tax credit benefit for the already paid tax and the problem of tax on tax has been tackled down.
    
2. Unified taxation system:
   Through implementation of GST the government has achieved to implement unified indirect taxation system in India now there is only a single taxation system for indirect taxation throughout the territory of India for both Union and State Government and now the problem of filing separate taxes to the Union and State and maintain separate record for the same the manufacturer has to pay only single tag and has to mention about the share of CGST SGST and IGST in only a single invoice and it saved and lot of time in preparing paper work separately for Union and State Government.
    
3. Free flow of trade and Commerce:
   By implementing GST government was able to remove the artificial tax barriers in the form of entry tax and is replaced by E way bill system and now there will be seamless transportation of goods and services between states.
    
4. Competitive development in market:
   In the earlier indirect taxation system there was no uniform tax rate into state the States that are rich in revenue started providing tax incentives to the investors to invest investors because they can bear such loss but the states that are not so rich in matter of revenue they are not able to provide tax incentives and this created centralisation of investment in few States and there is not uniform development of every state in India some state become developed some are still developing and other are in the category of under developed States but after imposition of GST all the tax rates throughout the territory of India in matter of indirect taxation are similar so now the competition will not be in the matter of giving tax incentive the real competition in in between the states will be to provide better infrastructure, transportation and communication and it facilities. also due to uniform taxation throughout the territory of India the price of goods that are changing from state to state are now uniform and there is only single price throughout the territory of India in relation to a particular product that comes under the preview of GST.
    
5. Reduction in tax burden and increase in consumption:
   Due to removal of cascading effect in the sale and purchase of goods and services in matter of indirect taxation there is reduction in the tax burden over the manufacturer as well as the consumer so now the price of the goods will be cheaper than the earlier taxation system and the consumer will get the products at cheaper rate and it will lead to more consumption of goods and ultimately the economy of India will be flourished.
    
6. Curbing hoarding and black marketing:
   Earlier to safeguard itself from cascading effect the manufacture started black marketing of its product by not showing true record of the Trade and Commerce but due to e way bill system there will be centralisation information of the Trade and Commerce between state and government can realise that how much product is available in a particular state because in e way billing system you have to mention that what is the amount of the good that are you transporting so as the cascading effect is removed black marketing has come down also the wholesaler will not be able to hoard the goods to create artificial deficiency in the supply of goods to raise the price of the goods because government knows that what amount of product or good is available in a particular state so if anyone tries hoarding of goods then it can be easily detected so GST benefited in both aspects to curb hoarding as well as black marketing.
    
7. Raising revenue:
   Under GST as due to the removal of cascading effect the black marketing of goods has come down now these goods are traded freely in the market and the person that are selling the goods in black market now selling them in open market and ready to pay their tax liability because there are now not to pay tax on tax. So when the goods are traded in open market tax is collected by the government and instead of what the critics are saying about the GST that at this state as well as the union will lose revenue but opposite of it happened implementation of GST has lead towards raising revenue for both state as well as Union.
    
8. International trade and investment:
   When India liberalised is policy in the year of 1991 by making India as the part of the family of countries that supports liberalisation, privatisation and globalisation the one thing in which India is lagging behind is uniform taxation system although India was achieved to attract great foreign investment and hike in the international trade through India but still the foreign companies are complaining about the poor taxation system and cascading effect in India so the long needed demand of the foreign investor and trader of establishing a uniform taxation system in India is also met out by the GST.
    
9. Creation of Job opportunities:
   Through implementation of GST new job opportunities has been created because specialised agency has been incorporated to provided various services like GST return filling, GST reporting and compliance and they need person having experience in return filling and taxation so it created new job opportunities for those persons. The mostly benefited service providers are the chartered accountants.

Major challenges in implementation of GST:

1. IT structure:
   The first challenge in implementation of GST is that there is no uniform IT infrastructure to implement GST so for the effective implementation of GST the government has to create an extensive uniform IT structure in which the manufacturer will be able to file return. For this purpose GST portal has been launched but the implementation of GST portal is not an easy task because data of millions of manufacturer and trader has to be uploaded on this portal and the portal has to the strength of managing this large amount of information and data and it will not be easy to maintain the server in working condition for easy filing of GST Returns so before implementing GST government has to create an world class IT structure.
    
2. Administrative requirements:
   As after GST there is merger of Union and State indirect taxes and they will be collected by through single taxation mechanism so there has to be communication between the central tax authorities and state tax authorities to administer the matters relating to GST. GST Council is appointed and in this GST Council a large number of authorities has to be appointed to hear the disputes and problems regarding GST so in almost every state this GST Council has to open its branches to hear the problems and difficulties that arises in regard of GST
    
3. Multiple Returns:
   In GST there is quarterly filing of Returns Meaning of thereby the manufacturers and traders have to file four returns in a single year in the earlier taxation system the manufacturer and traders have to file only a single return at the end of the assessment year but now due to filing of multiple return the paperwork and administrative work of this manufacturer and trader in filing of returns is tremendously increased.
    
4. Registration for GST:
   Every person that comes under the preview of indirect taxation in GST has to get itself registered with the GST Council and get an GSTIN number. So a good administrative infrastructure is required for easy registration of all the manufacturer and traders and also the dispute resolution mechanism has to be adopted to hear the problems regarding registration for GST.
    
5. Union territory has given no representation in the GST Council:
   No provision has been made to give representation to the union territories having legislative council in the GST Council so this will be a major challenge for the union territory to get there voice heard in the GST council meeting regarding their interest in indirect tax.
    
6. All the indirect taxes are not included under the preview of GST:
   Only a limited list of indirect taxes is included in the preview of GST and many taxes like excise duty on matter stated in entry 84 of union list and sales tax on matters mention under entry 54 of the state list are not included in GST so we can say that GST has unified the indirect taxation system in India only in relation to particular taxes and not for all the indirect taxes.
    
7. Compensation to states:
   Union have agreed with the states to compensate for 5 years for any loss of revenue that will occur to them due to merger of state indirect taxes in GST but the major challenge in this is that the union has also promised for loss of revenue that will occur due to implementation of VAT in the year of 2005 and it didn't go well because state has to continuously pursued the union to grant money for the loss of revenue that occurred due to implementation of VAT.
    
8. The another major challenge in implementation of GST was to make the state agree for IGST destination based taxation system: Because in IGST system the benefit of IGST is given to the state in which consumption of good and services has taken place so the states that are highly manufacturing states opposed this is because they will not get this benefit because the production of goods in this state is much higher than the consumption so they opposed the destination based principle in GST but as Union promised compensation for loss of revenue to the states so these states also agreed for implementation of GST.
    
9. Non applicability of GST in Jammu and Kashmir by virtue of Article 370 state of J&K enjoys special status and union cannot impose any law on state of J&K without its consent and in relation to taxation state of J&K enjoys special status than other states as unlike in other states union cannot impose tax in J&K without law being approved by J&K state legislature and also to implement 101st constitutional amendment in J&K it has to be approved in the J&K legislature and if it is approved than state of J&K will loose its fiscal autonomy. The applicability of GST in state of J&K will benefit both union and state of J&K but the main hurdle is not the Article 370 but the political agenda in J&K between local parties. So it seems very difficult that uniform indirect taxation can be applicable between union and state of J&K in near future.
    
10. Tax exemption by states:
    In the earlier taxation system state government has the power to give tax exemption on particular goods and services that need assistance to increase their market share but in new GST system the state will not be able to give these tax exemption without getting permission from GST council and it is not a easy task so implementation of GST will create hindrance in the state development policies.

Conclusion
GST as termed the biggest tax reform is as successful as expected and the Indian Economy after implementation of GST has seen boost in almost every sector of the economy and on the other hand the unlawful activities in relation to taxation are discouraged like black marketing, hoarding and it also helped in curbing black money in India. Due to all the information available centralised in both online and on paper format it will not be able to hide the income to avoid taxation. And due to collaboration between CBDT and GSTIN all the information of direct as well as indirect taxes relating to a particular individual can be accessed easily and it willnot be possible to evade tax.