authors
Himanshu Gupta, Dr. Shalini Choithrani and Dr. GL Puntambekar

abstract
Goods and service tax (GST) is as major indirect reform introduced in 2017. The major objective of this reform is to introduce uniform tax system at national level and to remove the cascading effect of old tax regime. Increasing the tax base and revenue were also the objectives of this tax reform. The topic selected for this study with the aim to examine the outcome of the reform and most importantly the status of adopting fair business practices by the business class. Allahabad city of Uttar Pradesh was selected to examine the outcomes and total 600 sample size was taken from the different categories of taxpayers by using stratified random sampling method. T tests were used to analyze the secondary data collected and processed for the study. The Study results reveal that the GST regime has been implemented successfully after resolving initial problems faced by the taxpayers and after five years of its implementation the tax revenue and tax base is increasing day by day and the compliance of tax liability has become technology based and more transparent. These positive outcomes prove that tax evasion practices are getting reduced and hope that in near future this fair, transparent and global indirect tax system will help to boost the economy of the country.