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@article{152420,
        author = {DEEPALI ASHOK PAGARE , DILEEP BORADE (GUIDE) and Dileep Borade and Deepali Ashok Pagare},
        title = {A Study of Impact of Goods and Services Tax (GST) On Common Man Budget in Aurangabad District, Maharashtra },
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {8},
        number = {3},
        pages = {336-339},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=152420},
        abstract = {France is the first country to implement GST in 1954. Within 62 years of its advent, about 160 countries in the world have adopted GST because this tax has the capacity to raise revenue in the most transparent and neutral manner.
In India The Constitution amendment bill 2014 was passed in Lok Sabha on  6th May, 2015 and Rajya  Sabha passed the bill on 3rd August 2016 .Subsequent to ratification of the bill by more than 50 % of the states, Constitution (122nd Amendment bill ),2014 received the assent of president on 8th September 2016 and became Constitution( 101st Amendment) Act 2016,which paved the way for introduction of GST in India. The Government of India implemented the historic tax reform in Indirect taxes from 1st July 2017. It has replaced total indirect structure such as Central excise, custom, entry tax and service tax etc. GST will unify all the indirect tax under an umbrella in order to foster a common market in the country.
},
        keywords = {GST, Awareness, Common Man, Government, Impact, Budget},
        month = {},
        }