Assistant Professor, PG Department of Commerce, BMS College for Women, Basavanagudi, Bangalore. Email id: lalithabs@rediffmail.com, lalithabangaloresrinivasarao@gmail.com
Online published on 24 January, 2020.
GST (Goods and Service Tax) is considered as one of the most economic reforms and has replaced the various forms of taxes into one. It is expected to bring in robust growth to the country. The aim of this paper is to find out the implementation of GST and the various challenges that are faced by the taxpayers while filing the GST returns. The major findings includes majority of the respondents file their returns through auditors, they face variety of problems while filing their returns and technical glitch is a common problem.
Expenses involved, GST, problems, returns
