AN ANALYSIS GST COLLECTION OF INDIA-

WITH SPECIAL REFERENCE OF SELECTED STATE OF

INDIA
1. Introduction

Indian Goods and Services Tax (GST) rule has crossed half way of the
transition period (July 2017 to June 2022) in December 2019. So far performance
assessment of GST covers only select state GST collection in India. There are various
aspects of GST which are yet to be assessed with larger availability of GST data in
the public domain. Until recently, there was no state-level information on GST
available in the public domain to undertake performance assessment. With better
understanding on various components of GST collection and input tax credit (ITC)
adjustment mechanism, especially with reference to Integrated GST (IGST), present
paper attempts to undertake an in-depth analysis of GST of selected states in India.
Performance assessment of select states in compliance and GST collection is
important for understanding on fiscal trajectory of state finances. State finance in
India is undergoing many structural changes which would impact inter-government
fiscal relations as well as fiscal autonomy of states. Tax base of states subsumed
under GST used to contribute a significant share in Own Tax Revenue (OTR)
mobilization and therefore revenue importance of GST in state finances is very high.
Unlike the union government, states have limited taxation power to cope with any
shortfall in GST collection. Since continuation of GST compensation beyond the
transition period is uncertain (Mukherjee 2020), it will be always important for states
to protect their tax base and explore possibilities for additional revenue mobilization
from existing sources of tax and non-tax revenues to meet ever increasing demands
for public expenditures. Specific and primary objective of this paper is to analysis
select state collection in GST.
2. Statement of Problem
The Constitution of India establishes a federal system of government as it
contains all the usual features of a federation that is dual administration, division of
powers, written Constitution, supremacy of Constitution, rigidity of Constitution,
independent judiciary and bicameralism. However, the Indian Constitution also
contains a large number of unitary or non-federal features. Moreover, Article 1 of the
Indian constitution describes India as a ‘Union of States. While India is described as
‘Union’, its constitution is federal in structure. According to Dr B R Ambedkar, the
phrase ‘Union of States’ has been preferred to ‘Federation of States’ for two reasons:
one, the Indian Federation is not the result of an agreement among the states like the
American Federation; and two, the states have no right to secede from the federation.
The federation is a Union because it is indestructible. In India, Governments are at
two levels such as centre and states, for the division of powers between the centre and
states there are three lists given in the Seventh Schedule of the Constitution which
gives the subjects each level has jurisdiction in Union List, State List, and Concurrent
List. Hence the taxation comes under the centre and state with due respect which their
subject matters. The unified GST which implemented in 2017 is been under severe
critics from various quarters starting from political to the ordinary not only within the
Country from outside the Country also in this background there is a need to look into
the design and rates of GST and whether it fit to the country like India since it has
dual government multiple taxes and different rates need to study. In this paper an
attempt is initiated to look at the composition, collection and selected state-wise
contribution of GST in India

3. Significance of the Study

4. Need of Study
There was no uniformity of tax rates and structure across states before the GST.
 There is a cascading of taxes due to "Tax on Tax". No credit excise duty and service
tax are paid at the state of manufacture are available to the traders while paying the
state level sales tax or VAT.
 No payment of state taxes speed in one state can be reimbursed in other states.
Hence the prices of goods set artificially inflated to the extent of "Tax on Tax".
 Under the Tax Reforms GST Make huge chances in the financial system of the
country.

5. Objectives
 To study the effects of GST on Indian Economy.
 To study the pros and cons of GST and its impact on Indian Economy
 To analysis state-wise Contribution GST to in India
 To offer suitable suggestions for study

6. Scope of study
This paper provides a detailed insight regarding implementation of
GST tax among various sectors of the country. GST after implementation will
bring uniformity with tax rates and will also overcome lots of shortcomings in
the Indian taxation system with regard to indirect taxation. The Good and
Services Tax would surely be highly advantageous for major areas of the India
economy.s

7. Research Methodology
This section describes the methodology and data used to study the
effects of GST on Indian economy and pros and cons of GST and its impact
on Indian economy and also analysis state-wise Contribution GST to India.

Nature of study: this study is under Descriptive in Nature.

Data: secondary data collected throughout this research. It

basically is the data taken out from academic journals as well as articles
written by previous authors or experts. For the purpose of our research,
secondary data was used in doing our literature review, and we use the data
that had previously noted down by past researchers to support the topic in our
study.
 Tools used to Analysis the data:
In this study used the percentage analysis

8. Research limitation
1. The study focus only on first April 2019 to 31 March 202 so we can find short
term solutions only
2. Due to (COVID-19) changes in GST percentage and other economic factors
involved in country GST COLLECTION may reduced
3. Data collection method is secondary data . the main sources of data is from PRESS
9oINFORMATION BEREAU OF INDIA

9. Chapter plan

 CHAPTER 1- Introduction and research Study

 CHAPTER 2- Review of Literature
 CHAPTER 3-Conceptual framework
 CHAPTER 4-Data Analysis and Discussion
 CHAPTER 5-Findings & Suggestion
 CHAPTER 6- Conclusion
 Reference