International Journal For Multidisciplinary Research

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Review and impact of GST at CCL

Author(s) Mr. Kumar Tushar, Ms. Anjali Ingle, Mr. Aman Bawane, Mr. Aniket Patil, Mr. Amay Badhan
Country India
Abstract This research paper presents a comprehensive analysis of the implementation and impact of the Goods and Services Tax (GST) at Central Coalfields Limited (CCL), Ranchi. The study primarily focuses on preparing a reconciliation statement of the annual GST returns filed by CCL through the assimilation of monthly GSTR-3B filings. It further examines the output and input tax components under CGST, SGST, and IGST for the financial years 2022–23 and 2023–24, alongside evaluating the liability under the Reverse Charge Mechanism (RCM) and the utilization and carry-forward of Input Tax Credit (ITC).
The research adopts both descriptive and analytical approaches, using data derived from company records and statutory returns to evaluate the practical implications of GST compliance in a large public sector enterprise. Through detailed quantitative analysis, the study identifies trends in intra- and inter-state transactions, highlighting that IGST liabilities have shown an upward movement due to an increase in interstate trade, while CGST and SGST liabilities have marginally declined. The findings reveal a consistent pattern where input tax credits under CGST and SGST significantly exceed output liabilities, leading to substantial carry-forward credits, whereas IGST credits are largely utilized each year.
The paper concludes that GST implementation has streamlined tax reporting and enhanced financial transparency within CCL, though variations between input and output credits reflect the evolving trade structure of the organization. Overall, the study provides valuable insights into the effectiveness of GST as a unified tax system and its influence on compliance, operational efficiency, and fiscal management in the coal sector.
Field Sociology > Banking / Finance
Published In Volume 7, Issue 6, November-December 2025
Published On 2025-11-13
DOI https://doi.org/10.36948/ijfmr.2025.v07i06.60103
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