Mapping Taxpayer Growth and Tax Collections i...

Mapping Taxpayer Growth and Tax Collections in Himachal Pradesh: Insights into State Fiscal Dynamics During the Post-GST Period

Author Name : Dr. Munish Sharma, Jagriti

ABSTRACT The implementation of the Goods and Services Tax (GST) in India marks a substantial transition in the country's indirect tax structure. The GST was designed to expedite revenue mobilization and harmonize taxation across the country's states. This study examines the fiscal trajectory of Himachal Pradesh under the Goods and Services Tax (GST) framework from the fiscal year 2017-18 to the fiscal year 2023-24, with a particular emphasis on the growth of taxpayers and revenue performance. The purpose of this study is to evaluate the stability and effectiveness of the Goods and Services Tax (GST) regime in the state by analyzing year-by-year trends in CGST, SGST, IGST, and Cess collections. The study makes use of actual GST collection data and statistical tools such as mean and standard deviation analysis.