{"id":12253,"date":"2026-06-11T00:00:12","date_gmt":"2026-06-10T18:30:12","guid":{"rendered":"https:\/\/bijmrd.com\/?p=12253"},"modified":"2026-06-11T00:00:13","modified_gmt":"2026-06-10T18:30:13","slug":"reforms-in-gst-within-india-the-timely-need-for-better-compliance-and-revenue-generation","status":"publish","type":"post","link":"https:\/\/bijmrd.com\/index.php\/volume4-issue5\/reforms-in-gst-within-india-the-timely-need-for-better-compliance-and-revenue-generation\/","title":{"rendered":"Reforms in GST Within India: The Timely Need for Better Compliance And Revenue Generation"},"content":{"rendered":"\n<p class=\"has-vivid-cyan-blue-color has-text-color\"><strong>Author: <strong>Dr. Bhavesh C. Bhuptani<\/strong><\/strong><\/p>\n\n\n\n<p><strong>DOI Link:<\/strong><a href=\"https:\/\/doi.org\/10.70798\/Bijmrd\/04041020\"> <\/a><a href=\"https:\/\/doi.org\/10.70798\/Bijmrd\/04050012\">https:\/\/doi.org\/10.70798\/Bijmrd\/04050012<\/a><\/p>\n\n\n\n<p><strong>Abstract:<\/strong> A country\u2019s tax system is the backbone of its economy. In ancient times, the Indian economy was based on agriculture. In the Middle Ages, the focus of world business shifted from agriculture to industry, and the source of revenue for business and government was mainly derived from the production and consumption of goods. The British rulers seeded the modern taxation system in India and, as mentioned here, it was based on consumption and production. As people\u2019s needs changed, the production of goods had to change; thus, frequent changes in production and consumption led to changes in the taxation system to generate more revenue.<\/p>\n\n\n\n<p>In this paper, a discussion is made that is based on an empirical study and on certain available statistics of tax collections. Some inferences are drawn, and suggestions are also provided for smooth compliance with taxation in India.<\/p>\n\n\n\n<p><strong>Keywords:<\/strong> GST, ITC, Direct Tax, Indirect Tax.<\/p>\n\n\n\n<p class=\"has-ast-global-color-1-color has-text-color\"><strong>Page No: 83-88<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-ast-global-color-6-background-color has-background wp-element-button\" href=\"https:\/\/bijmrd.com\/wp-content\/uploads\/2026\/06\/83-88.pdf\">download journal<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Author: Dr. Bhavesh C. Bhuptani DOI Link: https:\/\/doi.org\/10.70798\/Bijmrd\/04050012 Abstract: A country\u2019s tax system is the backbone of its economy. In ancient times, the Indian economy was based on agriculture. In the Middle Ages, the focus of world business shifted from agriculture to industry, and the source of revenue for business and government was mainly derived &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/bijmrd.com\/index.php\/volume4-issue5\/reforms-in-gst-within-india-the-timely-need-for-better-compliance-and-revenue-generation\/\"> <span class=\"screen-reader-text\">Reforms in GST Within India: The Timely Need for Better Compliance And Revenue Generation<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":"","_joinchat":[]},"categories":[58],"tags":[],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":false,"author_link":"https:\/\/bijmrd.com\/index.php\/author\/asraful-alibiswas\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/bijmrd.com\/index.php\/category\/volume4-issue5\/\" rel=\"category tag\">Volume4 Issue5<\/a>","rttpg_excerpt":"Author: Dr. Bhavesh C. Bhuptani DOI Link: https:\/\/doi.org\/10.70798\/Bijmrd\/04050012 Abstract: A country\u2019s tax system is the backbone of its economy. In ancient times, the Indian economy was based on agriculture. In the Middle Ages, the focus of world business shifted from agriculture to industry, and the source of revenue for business and government was mainly derived&hellip;","_links":{"self":[{"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/posts\/12253"}],"collection":[{"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/comments?post=12253"}],"version-history":[{"count":1,"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/posts\/12253\/revisions"}],"predecessor-version":[{"id":12255,"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/posts\/12253\/revisions\/12255"}],"wp:attachment":[{"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/media?parent=12253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/categories?post=12253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bijmrd.com\/index.php\/wp-json\/wp\/v2\/tags?post=12253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}