Analytical Study on the Impact of GST on Retail Sector: With Reference to Dmart Financial Performance
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Abstract
The imminent implementation of Goods & Services Tax (GST) is expected to result in greater transparency, an improved flow of credit, and reduced trade barriers from a tax perspective. The timely release and revision of the draft GST model law, GST rules, and documentation templates reflect the government’s commitment and keenness to implement the GST law in India in 2017. It is also widely agreed that GST will usher in a series of changes to how businesses will operate and the Retail Industry will be no exception. This thought piece highlights some of the key areas impacted and a number of changes that the industry will need to imbibe over the coming months to ensure that GST is effectively implemented.
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References
https://cleartax.in › GST › GST Analysis and Opinions
https://www.pwc.in › assets › pdfs › trs › indirect-tax › sectoral-updates
https://www.omicsonline.org › open-access › a-research-paper-on-an-impa.
https://www.researchgate.net › publication › 324538089_GOOD_OR_EVIL
www.iosrjournals.org › iosr-jbm › papers › Conf.18010-2018
www.icommercecentral.com › open-access › gst-impact-and-implications-.