An Analysis Of The Impact Of COVID-19 Crisis On Goods And Services Tax (GST) Regime In India

Abstract

The Goods and Services tax (GST) in a nascent stage in India has a significant bearing on the polity of the nation. It has both bearings and ramification on the federal character of the State. Due to the advent of the Coronavirus disease (COVID-19) crisis, the GST set up in India had to go through significant changes, modification and accommodation to tackle the intricacies of the exigency situation. The Goods and Services Tax Council (GST Council) being represented by both the Centre and the states also became an institution for discussion, deliberation and creative work out for both of the participants to cater to their demands and requirements. This article is an attempt to find out the important issues which came up for consideration during the COVID-19 crisis, their discussion in the GST Council meetings, important changes that have been brought in the GST laws and critical evaluation of its impact on the federal character of the country.