Practice Of Gst Had Rolled The Slogan "One Nation, One Tax": Is It An Obstruction To The Performance Of Non-Banking Financial Company And Co-Operative Banks Of India?

Abstract

In the first chapter of the paper a background about Goods and Services Tax (GST) and its implementation framework in India has been given. How this GST having impact onNon-Banking Financial Company (NBFC) and Cooperative banks is the purpose of this study and its brief has been provided in the same chapter. Objectives that will be achieved and hypothesis that will be tested through this paper is also mentioned in this chapter. In the second chapter of the paper, a number of articles based on GST and its implementation in India have been selected. Four different themes have been developedbased on the key words from these articles. Further evidence-based discussion also provided in that chapter itself.In the third chapter, a brief explanation of methodology which has been used to complete this paper has been revealed. How the analysis has been done, name of the tool which has been used, everything has been disclosed in this part of the paper. Based on the information received from the selected sample, further analysis has been done in the“Data analysis” chapter. Brief explanation of each component presented in that chapter is Given in the next chapter itself. How developed objectives have been met with the retrieved data is also shown. Conclusion has been drawn in the sixth chapter and further recommendations have been listed into seventh chapter.