Open AccessTechnological Infrastructure and Institutional Set-up for Effective Implementation of GST
Author(s) -
Niti Bhasin
Publication year - 2018
Publication title -
vision : journal of indian taxation
Language(s) - English
Resource type - Journals
eISSN - 2395-2571
pISSN - 2347-4475
DOI - 10.17492/vision.v5i1.13217
Subject(s) - enforcement , transparency (behavior) , business , compliance (psychology) , christian ministry , government (linguistics) , quality (philosophy) , audit , administration (probate law) , accounting , finance , public economics , computer security , computer science , economics , political science , psychology , social psychology , linguistics , philosophy , epistemology , law
The effective implementation of GST, which is a landmark reform in the history of indirect taxation in India requires, a sound tax administration infrastructure that focuses on simplification as well as compliance. In line with this objective, the government is working towards harnessing information technology to improve the quality of services, and to ensure greater transparency in administration and enforcement of GST. This paper discusses the various steps that have been taken to enhance the technological infrastructure and institutional set-up to ensure that GST is implemented in its intended form. The important steps in this direction include the GSTN and measures implemented by the Ministry of Finance and Central Board of Indirect Taxes and Customs. It is intended that such measures would not only simplify enforcement but also encourage voluntary compliance in the long-run.