One nation one tax (GST): Exploring the terrain Prof. Mirza Mahrukh1, Nisa Zaibun2 1Vice Chancellor, KMCUAF University, Lucknow, India. Email id: zammkfmahrukh@yahoo.com 2Research scholar, Dept. of Commerce, University of Lucknow, Lucknow, India. Email id: zaibun_nisa786@hotmail.com Online published on 16 February, 2019. Abstract The goods and services tax, one of India's most significant economic reforms, was put in place 1 July 2017. It was implemented considering that it will play a vital role in economic development and brings significant changes in the economies of market. More than an year passed, there still exists a state of confusion and unanswered questions among general public related to GST. This paper is an attempt to look into the journey so far, what has been achieved, the success, failures, and what lies ahead. The study reveals that though with duration of time compliance rate, revenue collection and number of registrations has shown a high but there is still reluctance among general public regarding new tax regime. Top Keywords Goods and Services Tax, Economic Development, Economies Of Market, Compliance, Tax Regime. Top |