A STUDY ON ADMINISTRATIVE MEASURES OF GOODS & SERVICES TAX AND ROLE OF GST OFFICIALS IN MADURAI DISTRICT

Abstract

Goods & Services Tax(GST) is the fertile arena in taxation for raising Government Revenue. It offers tremendous revenue potential to the Government. However it could be witnessed that the actual receipts of GST revenue is comparatively low when compared to its budgeted estimates for the past few years. Despite the efforts taken by the tax administrators to strengthen tax administration through a series of institutional reforms among GST payers in India, meeting of Goods & Service tax compliance mechanism is tedious and poses various difficulties on part of the service tax assessees. The study focuses on the administrative measures of Goods & Services Tax  and the role of tax officials of Madurai Commissionerate in enhancement of GST revenue. The survey comprises of 25 GST officials who are engaged on tax administration matters in the department of Goods & Services tax of Madurai Commissionerate.