A COMPARATIVE STUDY OF PRE-GST AND POST-GST TAXATION SYSTEM ON TRADE AND COMMERCE IN RAJASTHAN WITH SPECIAL REFERENCE TO ALWAR DISTRICT

The introduction of the Goods and Services Tax represents one of the most significant tax reforms in India's economic history. Compared with the pre-GST regime, the present taxation system offers greater simplicity, transparency, and efficiency. The replacement of multiple indirect taxes with a unified framework has reduced cascading taxation, improved interstate trade, and facilitated easier business operations. In Alwar district, where industrial and commercial activities contribute significantly to Rajasthan's economy, GST has positively influenced manufacturing, logistics, wholesale trade, and services. Industrial hubs such as Bhiwadi, Neemrana, Khushkhera, and Tapukara have particularly benefited from improved supply chain efficiency and seamless movement of goods. Although businesses encountered initial challenges related to digital compliance, technological adaptation, and working capital management, these issues have gradually diminished as enterprises gained familiarity with the GST framework. The long-term benefits of increased transparency, formalization of business, enhanced revenue collection, and improved competitiveness outweigh the short-term implementation difficulties. Overall, GST has strengthened India's indirect taxation system and created a more integrated national market. Continued policy simplification, technological support, and capacity-building initiatives will further enhance its effectiveness, enabling businesses in Alwar district and across Rajasthan to achieve sustained economic growth and greater competitiveness.

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