A STUDY ON GST REVENUE COLLECTION DURING POST AND PRE PANDEMIC SITUATION IN KARNATAKA STATE.

A STUDY ON GST REVENUE COLLECTION DURING POST AND PRE PANDEMIC SITUATION IN KARNATAKA STATE.
Author(s):
KIRANKUMAR G
Keywords:
Goods and services tax (GST), Karnataka, COVID-19 pandemic, CGST, SGST and IGST.
Abstract
This paper is focused on giving an exact analysis about goods and services tax revenue collection during the pre and post pandemic situation. Entire globe is facing the Covid-19 pandemic, due to this scenario the GDP of the world is declined. Similarly this study is aims at analyzing the GST revenue collection in the Karnataka state before and after lockdown period. This study is purely based on the secondary data from various websites and journals. The Karnataka state has unfavorable results in the GST collection in the pandemic situation compared to normal course of life and the findings from this study stated that there is decline of 8% in the GST revenue collection comparing to pre pandemic conditions.
Article Details
Unique Paper ID: 151793 Publication Volume & Issue: Volume 8, Issue 1 Page(s): 683 - 686
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