VISION: Journal of Indian Taxation
Year : 2018, Volume : 5, Issue : 1
First page : ( 104) Last page : ( 109)
Print ISSN : 2347-4475. Online ISSN : 2395-2571.
Article DOI : 10.17492/vision.v5i1.13217

Technological Infrastructure and Institutional Set-up for Effective Implementation of GST

Bhasin Rahul

Ph. D. Research Scholar, Mewar University, Chittorgarh, Rajasthan, India. Email id: rahulb1509@gmail.com

Online published on 9 April, 2019.

Abstract

The effective implementation of GST, which is a landmark reform in the history of indirect taxation in India requires, a sound tax administration infrastructure that focuses on simplification as well as compliance. In line with this objective, the government is working towards harnessing information technology to improve the quality of services, and to ensure greater transparency in administration and enforcement of GST. This paper discusses the various steps that have been taken to enhance the technological infrastructure and institutional set-up to ensure that GST is implemented in its intended form. The important steps in this direction include the GSTN and measures implemented by the Ministry of Finance and Central Board of Indirect Taxes and Customs. It is intended that such measures would not only simplify enforcement but also encourage voluntary compliance in the long-run.

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Keywords

Goods and services tax (GST), Tax administration, Goods and services tax network (GSTN), Tax compliance.

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