Friday 29 June 2018

QUESTION OF THE DAY FOR CRACKING IAS 2018"

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"QUESTION OF THE DAY FOR CRACKING IAS 2018"

* ON 1st JULY, GST WILL COMPLETE A YEAR OF ITS IMPLEMENTATION. IN THIS CONTEXT EXPLAIN THE IMPACT OF GST ON VARIOUS DIMENSIONS AND ALSO EXPLAIN THE CHALLENGES INVOLVED IN THE IMPLEMEN TATION. AND SUGGEST MEASURES TO IMPROVE THE SITUATION.


• Goods and service tax is a destination based tax. It subsumed many indirect taxes of state and union. Intially, short term problems were faced by economy but in the span of one year GST over come many of these problems.

* Impact of GST:
• Economical: Growth rate of states started increasing compared to pre GST revenue and tax buoyancy also increased, which is high in indirect tax history.
• Political: It showed the cooperative federalism 
for implementation of GST.
• Information technology: Everything from return to refund can be done through online.
• Various sectors like e-commerce, real estate, pharma, telecommunications etc.. benefitting from GST implementation.

* Challenges involved in the implementation of GST:
• Trade and industry has been facing the problem of payment, filing the returns.
• Cliaminig input tax credit became complicated with the technology and exporters facing liquidity crisis.
• GST net work is struggling with the millions of in voices and returns filed electronically by the businesses across the country.
•Several revisions in tax and cess rates, clarifications and dead lines will becoming GST neither simpler nor friendly for tax payers.

* Measures to improve the situation:
• Further simplyfying the tax structure is necessary.
• Widening the base of GST sector to include currently exempted sectors.
• Sub categories of GST need to be avoided to measure the performance of GST.
• Streamlining procedures for filing and refunds.

* GST is a big reform in India. Problems of transition to a major tax reform are unavoidable.

* I'll continue tomorrow, All the best, Thank U

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