International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Application of Good and Service Tax in West Bengal

Author(s) Ms. Sudarsana Sarkar
Country India
Abstract The introduction of the Goods and Service Tax (GST) in India on n1st July 2017 marked a historic reform in the indirect tax system replacing multiple state and central levies with unified tax structure. In West Bengal, GST has had a significant impact on the state’s economy, trade and revenue system. The application of GST simplified the tax process by subsuming Value Added Tax (VAT), Central Sales Tax (CST), Octori, and other local taxes thereby reducing cascading effects on goods and services. For West Bengal, a state with a diversified economic base consisting of agriculture, small-scale industries, handicrafts, jute, tea and an emerging service sector, GST has played a duel role. On the other hand, it has widened the tax base, improved compliance through digital filing and enhanced transparency in trade. On the other hand, small traders and unorganized sectors faced initial challenges of adaptation, compliance cost and digital literacy barriers. The state’s revenue dependency on GST compensation from the Centre also raised fiscal concerns. Despite these challenges, GST has contributed to improved interstate trade, better logistics and integration of West Bengal’s economy y with the national market. This study examines the overall application, challenges and benefits of GST in West Bengal with a focus on its socio-economic implications.
Keywords Good and Service Tax(GST),Indirect Tax Reform, Tax Compliance, Digital Filling, Revenue Generation, Small and Medium Enterprises(SMEs),Tax Base Expansion, Interstate Trade, Fiscal policy etc.
Published In Volume 8, Issue 3, May-June 2026
Published On 2026-06-01
DOI https://doi.org/10.36948/ijfmr.2026.v08i03.80093
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