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VOL. 10, ISSUE 2 (2024)
An Assessment of digital payment trends and their impact on GST collection in India
Authors
Abid Hussain, Rizwan Qasim
Abstract
The study provides the relationship between
digital payment trends and GST collection in India. It reveals that the
COVID-19 pandemic significantly impacted business and economic activity in the
country. Despite these challenges, the study observes a positive relationship
between digital payments and GST collection. Moreover, there has been a
considerable increase in the volume of digital transactions, even during the
COVID-19 pandemic. Compared to the volume of digital transactions, the GST
collection has been reduced during the pandemic period. However, there has been
a sharp increase in GST collection after the pandemic. Overall, the study
concludes that digital payment transactions have emerged as essential tools for
enhancing GST collection.
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Pages:81-85
How to cite this article:
Abid Hussain, Rizwan Qasim "An Assessment of digital payment trends and their impact on GST collection in India". International Journal of Humanities and Social Science Research, Vol 10, Issue 2, 2024, Pages 81-85
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