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@article{154415,
        author = {Puneet Tripathi},
        title = {UTTAR PRADESH CURRENT GST REVENUE SCENARIO AND PROSPECTS},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {8},
        number = {11},
        pages = {250-254},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=154415},
        abstract = {GST has unified the country's USD 2 Trillion economy and 1 billion people into a common market. It is a Game Changer in Indian Indirect Taxation system. It is a transparent, Effective and efficient tax system that will increase the tax base and revenue in the long run. GST in India is a dual structure model with functions well defined and proper division of responsibilities between State and Centre. GST is a destination- based tax imposed on final consumption where a commodity is sold or service is rendered. Central and state taxes subsumed under GST are primarily in the nature of Indirect Taxes either on supply of goods or supply of services. Interstate transaction of Goods and services are dealt with Integrated GST (IGST) model of taxation.
Uttar Pradesh being the largest population State in India is key factor in the success of implementation of big policy initiatives. The data shows an increasing trend of indirect tax in India due to implementation of new tax except a few months because of some administration complexity and prevailing Corona pandemic. GST being the destination based tax and U.P with the largest consumers in country makes impact assessment of Tax collection in U.P. more relevant.},
        keywords = {},
        month = {},
        }