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VOL. 8, ISSUE 3 (2026)
Prospects, challenges and implications of CGST, SGST and IGST in Kerala with reference to India
Authors
Dr. Nelson Babu
Abstract
India's Implementation of the Goods and Services Tax (GST) represented
a large-scale reform to and integration of India's existing indirect tax
structures (CGST, SGST, IGST) into a single unified indirect taxation
framework. The aim of this study is to provide an analysis of GST's
opportunities, challenges and implications for Kerala, within the greater
context of India. This study was designed using a mixed-method approach,
consisting of both a descriptive and exploratory research method and employed
only "secondary data collected from government reports, publications by
the GST Council and other scholarly literature published to date". The
findings indicate that while the GST has improved upon tax harmonisation,
compliance and administrative transparency; the anticipated increase in revenue
for both the State of Kerala and the Indian Government remains muted due to
continuing issues with settling IGST transactions, complexity associated with
compliance as well as the continued existence of Centre-State fiscal
asymmetries in India.
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Pages:97-102
How to cite this article:
Dr. Nelson Babu "Prospects, challenges and implications of CGST, SGST and IGST in Kerala with reference to India". International Journal of Management and Commerce, Vol 8, Issue 3, 2026, Pages 97-102
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