Impact of union budget 2023 On GST law
By: CMA, Sivakumar A
.
Contributor(s): Prasad, C. V.
Publisher: Kolkata CMA Kaushik Banerjee 2023Edition: Vol.58(7), Jul.Description: 30-35p.Subject(s): Construction Engineering and Management (CEM)Online resources: Click here
In:
Management and accountant journalSummary: Union Budget 2023 was a significant one in the history of the Fifth largest economy in the world. As far as direct taxation and indirect taxation are concerned, Union Budget 2023 and Finance Act 2023 are the history making events in the financial history of India. New tax regime (Sec 115 BAC) is the default one as per the Finance Act 2023. Considerable analysis and interpretations have appeared in different media including the social media. But through and deeper analysis of the perceptions of the commerce community about amendments in the GST Acts as per Finance Act 2023 is the need of the hour. Researchers have collected 301 responses from respondents including students, professors and commerce professionals. A theory has been developed and tested using SPSS software. Factor Analysis concepts and Structural Equation Modeling concepts have been applied to test the theory. Chi-Square values and fit indices are satisfactory.
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School of Engineering & Technology (PG) Archieval Section | Not for loan | 2023-1392 |
Union Budget 2023 was a significant one in the history of the Fifth largest economy in the world. As far as direct taxation and indirect taxation are concerned, Union Budget 2023 and Finance Act 2023 are the history making events in the financial history of India. New tax regime (Sec 115 BAC) is the default one as per the Finance Act 2023. Considerable analysis and interpretations have appeared in different media including the social media. But through and deeper analysis of the perceptions of the commerce community about amendments in the GST Acts as per Finance Act 2023 is the need of the hour. Researchers have collected 301 responses from respondents including students, professors and commerce professionals. A theory has been developed and tested using SPSS software. Factor Analysis concepts and Structural Equation Modeling concepts have been applied to test the theory. Chi-Square values and fit indices are satisfactory.
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