authors
Lal Krishna Arya

abstract
At the out set, it is essential to be aware with the nexus of sophisticated tax structure. Since we live in an age of information, where we find sincere efforts for building a superhighway for economic development by one country one tax. The GST is a nationwide tax reform. It has been long pending issue to streamline all different types of induced taxes and implement a single taxation system. It was initially proposed to replace a blow of indirect taxes with a unified tax and therefore set to reshape a countries two trillion economy. On 30th June 2017, Prime Minister Narendra Damodar Das Modi launched this GST for India. In India, the discussion on GST Law was flagged off in the year 2000, the then Hon’ble PM Sri A.B. Vajpayee highlighted this issue and brought it on desk.