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Uttar Pradesh retains top position in number of GST assessees, Maharashtra second
ಸುದ್ದಿಯಲ್ಲಿ ಏಕೆ?
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 ನಿಮಿಷ
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.
ಮೂಲಗಳು: Topper IAS editorial (PIB / The Hindu / Indian Express)
ಮುಖ್ಯ ಅಂಶಗಳು
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
ಪ್ರಿಲಿಮ್ಸ್ · ಮೇನ್ಸ್
How the exam will ask it
ಪ್ರಿಲಿಮ್ಸ್
- 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.
ಮೇನ್ಸ್
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
ಸರಕು ಮತ್ತು ಸೇವಾ ತೆರಿಗೆ (GST) ಭಾರತದಲ್ಲಿ ಯಾವ ದಿನಾಂಕದಿಂದ ಜಾರಿಗೆ ಬಂದಿತು?
- 2017ರ ಏಪ್ರಿಲ್ 1
- 2018ರ ಜನವರಿ 1
- 2017ರ ಜನವರಿ 26
- 2017ರ ಜುಲೈ 1
ಉತ್ತರ ನೋಡಿ
ಉತ್ತರ: D — GST 2017ರ ಜುಲೈ 1ರಿಂದ ಜಾರಿಗೆ ಬಂದಿತು.
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