Volume : 3, Issue : 3, March - 2014

E –Governance of Value Added Tax System Comparative study with reference to Goa and Kerala

Subrahmanya Bhat. K. M

Abstract :

 The adoption of VAT has been the most remarkable event in evaluation of taxation systems, in recent times. The process of reforms in the state level sales tax system started after the difficulties faced by the Indian economy in 1991, which also ought into the need to carry out reforms of the state level tax system. On 1st April 2005, 21 states including Goa and Kerala adopted the Value Added Tax system which was replaced the existing local sales tax system. Conceptual clarity of Value Added Tax has been achieved by the assesses over the years. Procedural routes of compliance are also in place. Commercial Tax Departments of many states including Goa and Kerala implemented e-services under the e-governance program .E- Governance not only reduced the paperwork but also reduced the cost of compliance to the businessmen. From the study it is revealed that government should conduct the e –governance training programmes to the businessmen for better understanding.