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Uttar Pradesh retains top position in number of GST assessees, Maharashtra second
खबर में क्यों?
UP tops GST registrations, Maharashtra second: the 1 July 2017 rollout facts Prelims tests
UP leads in GST assessee count, with Maharashtra second.
Why it matters: GS-3 core; factual, Prelims-type
What you need to know
2 मिनट
Uttar Pradesh continues to have the largest number of registered GST assessees among the States, followed by Maharashtra.
The Goods and Services Tax replaced a web of central and State indirect taxes and came into force on 1 July 2017.
The registration count is used as a gauge of formalisation of the economy.
स्रोत: Topper IAS editorial (PIB / The Hindu / Indian Express)
मुख्य तथ्य
Remember these
- Uttar Pradesh has the largest number of registered GST assessees among States; Maharashtra is second
- GST came into force on 1 July 2017, replacing a web of central and State indirect taxes
- GST was introduced through the 101st Constitutional Amendment Act, 2016
- Article 279A provides for the GST Council, chaired by the Union Finance Minister
- Registration count is used as a gauge of formalisation of the economy
प्रीलिम्स · मेन्स
How the exam will ask it
प्रीलिम्स
- GST is a destination-based, multi-stage indirect tax levied on supply of goods and services.
- India follows a dual GST model: CGST and SGST/UTGST on intra-State supplies and IGST on inter-State supplies.
- The GST Council, under Article 279A, makes recommendations on rates, exemptions and threshold limits.
- GST subsumed several central and State indirect taxes such as excise duty, service tax and VAT.
मेन्स
GS Paper 3 (Indian Economy - taxation, resource mobilisation). Issue: the number of GST assessees shows how far the economy has formalised and how States differ in their tax base. Provision: dual GST under the 101st Amendment, with the GST Council ensuring cooperative federalism. Implication: a wider base improves compliance and revenue buoyancy, but regional skew raises equity concerns. Way forward: simplify compliance for small taxpayers, strengthen e-invoicing and data analytics, and address compensation and revenue-sharing concerns of States.
Quick recall
Answer before you reveal
The Goods and Services Tax (GST) came into force in India with effect from:
- 1 April 2017
- 1 January 2018
- 26 January 2017
- 1 July 2017
उत्तर देखें
उत्तर: D — Correct: 1 July 2017 — GST was rolled out from 1 July 2017. • 1 April 2017 — wrong: 1 April 2017 was the start of a financial year, but GST was not launched then. • 1 January 2018 — wrong: 1 January 2018 is after the actual rollout date. • 26 January 2017 — wrong: 26 January 2017 is Republic Day and not the GST launch date.
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