COVID-19 and the Relief measures in GST

Abstract

The COVID-19 pandemic has significantly impacted the Indian economy. The COVID-19 pandemic disrupted economies globally, posing unprecedented challenges to governments, business and the tax payers. Among this Goods and services tax GST played a central role in the fiscal responses to the pandemic.  This paper examines the inter play between COVID-19  and GST system with a focus on how government adopted the GST structure to repond to the economic challenges posed by the pandemic . it discuss the immediate policy responses and the long term reforms that have  emergred as a result of the pandemic