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Dispute Resolution Mechanism under VAT and GST in India

Author Affiliations

  • 1Institute for Excellence in Higher Education, Bhopal M.P. India
  • 2Institute for Excellence in Higher Education, Bhopal M.P. India

Int. Res. J. Social Sci., Volume 5, Issue (8), Pages 42-46, August,14 (2016)


An effective public finance system of a country needs a sound taxation system which is a major and vital source of revenue which is possible with active participation of citizens. Well drafted tax laws in most understandable manner can help in tax compliance and absence of which blocks tax revenue needed by the economy. Tax disputes are unavoidable though brought to the minimum. The paper presents a review of disputes and available dispute resolution mechanism with reference to VAT in India and the proposals for forthcoming indirect tax reform GST. It also discusses the challenges of dispute that GST regime may face due to its design.


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