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Volume : II, Issue : VIII, September - 2012 “Goods and Services Tax Regime” -And Its Challenges. Subrahmanya Bhat K.M and I.Bhanu Murthy DOI : 10.9780/22307850, Published By : Laxmi Book Publication Abstract : In Budget, speech 2010, Finance Minister stated that the country will be
moving to the Goods and Services regime by 1st April 2011. The responsibility of
preparing the road map for introduction of GST had been entrusted to the Empowered
Committee. This paper analyzes the practical problems in implementation of GST. One
should consider the various practical difficulties in proper implementation of GST. Some
of the important aspects which needs to be considered for effective implementation of
GST in India. Keywords : Article : Cite This Article : Subrahmanya Bhat K.M and I.Bhanu Murthy, (2012). “Goods and Services Tax Regime” -And Its Challenges.. Indian Streams Research Journal, Vol. II, Issue. VIII, DOI : 10.9780/22307850, http://oldisrj.lbp.world/UploadedData/1307.pdf References : - M Govinda Rao , Tax Reforms in India Achievements and Challenges, Asia Pacific Development Journal, Vol. 7 No. 2, December, 2000.
- Pillai, G.K. (2003). VAT- Problems and Prospects of Adopting Value Added Tax, Jaico Publishing House, Bombay.
- Dr. Prakash M. Herekar ,Evaluation of impact of Goods and Service Tax (GST), India Streams Research Journal, Golden Research Thoughts Vol - I , ISSUE - XIII [ February 2012]
- Rajesh Kumar K Pillai,Transition To GST Regime, Chartered Secretary, October 2010
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