Evaluation Of GST Policy After More Than 1.5 Years Of Its Implementation (A study based upon Chandigarh City, India)



Guest Faculty of Commerce (Assistant Professor)
Department of Evening Studies-MDRC Panjab University, Chandigarh


There is being lots of modifications in Indian Tax Structure from time to time according to the changing needs and requirement of the country. And the recent biggest economic Retransformation is bundling of all indirect taxes into one bowl of Goods & Services Tax. A unified tax regime that has replaced various forms indirect taxes. It’s being almost more than 1.5 years of its implementation, and it’s the time to evaluate the pros and cons of its implementation. The following research paper is going to put a beam of light on post implementation effects of GST particularly from viewpoint of small and medium term businessmen, on the basis of responses collected by the 150 businessmen of Chandigarh (most of them are sole proprietors).