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IMPACT OF GST ON SMALL ENTERPRISES IN HIMACHAL PRADESH: A STUDY OF SOUTH ZONE
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Author(s):
DR. KARAN THAKUR,MR. ISHWAR KUMAR NEGI,DR. SANJAY THAKUR
Vol - 15, Issue- 7 ,
Page(s) : 80 - 89
(2024 )
DOI : https://doi.org/10.32804/CASIRJ
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Abstract
The introduction of GST simplified the country's indirect tax structure, ensuring smooth commercial transactions across the country. In this system there are four GST types namely Integrated Goods and Services Tax (IGST), State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST), and Union Territory Goods and Services Tax (UTGST).
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