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The Impact of GST on Corporate Taxation

Surinder Singh Narta, Kuldeep Singh

Abstract: The Impact of GST on Corporate Taxation Prof. Surinder Singh Narta* Kuldeep Singh** Department of Commerce, Himachal Pradesh University, Shimla-05 Himachal Pradesh Abstract: In India, by introducing the GST will change the spectrum of taxation and provide a uniform tax practice for country. It will spurred by festive demand for one tax system for country. Currently in India there are multiple of indirect taxes that suffer or cause differences across state boundaries and fragments the national markets. The data for the present study being used will primary and secondary form in nature. This system of taxation giving the chance to revisit the tax implications and variant practices to shape a new and uniform system for country. Taxation in India has varied aspects according to the current taxation system and every aspect has their specific consequences on corporate taxation. This paper constituted the various aspects regarding new taxation policy and measures their consequences on corporate taxation. The new taxation policy replaces all these taxes with a simple levy, lowering effective tax on goods and creating a national market for goods and services. This paper intended to know the incidence of GST on corporate taxation and seeks comments and suggestion for further study. .

Keywords: GST, Taxation, Corporate Taxation

Country: India, Subject Area: Finance

Pages: 1326 - 1331

Edition: Volume 8 Issue 5, May 2019

How to Cite this Article?

Surinder Singh Narta, Kuldeep Singh, "The Impact of GST on Corporate Taxation", International Journal of Science and Research (IJSR),, Volume 8 Issue 5, May 2019, 1326 - 1331

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