What question did this study set out to answer?

The study aims to evaluate the impact of Goods and Services Tax on tax collection and its contribution to GDP in India.

May 7, 2026JOURNAL OF ADVANCE AND FUTURE RESEARCH0 citationsOpen Access

Tax Compliance in India: Pre and Post GST Analysis

Puntos clave

The study aims to evaluate the impact of Goods and Services Tax on tax collection and its contribution to GDP in India.
Analyzed year-wise GST collection data and monthly averages in India.
Compared indirect tax collection by the Centre, States, and combined data pre- and post-GST.
Demonstrated a significant increase in GST collection after its implementation.
Showed a marked improvement in the contribution of indirect tax to GDP post-GST.

Resumen

Tax revenue is the major source of income for any country and for that tax reforms are brought. Goods and Services Tax is one of them. This research paper tried to study year wise GST collection and monthly average of GST collection in India and to analyze the contribution of indirect tax in GDP of India. It further compared indirect tax collection by Centre, States and Combined before and after GST.

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