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| Article Name : | | | A STUDY OF RECENT TAX REFORM AND ITS IMPACT ON SMALL MEDIUM ENTERPRISES | | Author Name : | | | Prof. Nilima Rajaram Mirajkar | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-13413 | | Article : | |  | Author Profile | | Abstract : | | | A comprehensive dual Goods and Services Tax (GST) has replaced the complex multiple indirect
tax structure from 1 July 2017.It is India's most significant tax overhaul to date. The main goal of introducing GST in India is to eliminate several indirect taxes, minimise tax burden, and eliminate cascading effects. | | Keywords : | | |
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