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| Article Name : | | | CHALLENGES AND OPPORTUNITIES OF GOODS AND SERVICE TAX WITH REFERENCE TO INDIA | | Author Name : | | | Dr. Yashwant Bhaurao Dubale | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | ROR-14010 | | Article : | |  | Author Profile | | Abstract : | | | Goods and Services Tax in the federal structure is very complex. India's GST system seeks to reduce complexity by applying a uniform base and rates across the country. However, the implementation framework using multiple rate structures and strict reporting requirements for businesses imposes a heavy compliance burden on businesses, and has a negative impact on the economy. | | Keywords : | | - Goods and Services Tax ,federal structure ,
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