UNDERSTANDING TAXATION CHALLENGES IN INDIA AMID PANDEMIC EPOCH

Abstract Different news associations from one side of the planet to the other zeroed in on the bill binding together the nation and it being an accomplishment of the public authority. The Focal Leading body of Direct Duties (CBDT) has been given an assortment focus of Rs 5.69 trillion in private personal duty in the monetary year 2019-20 — 19.2 percent more than the Rs 4.77-crore assortment in the earlier year. The 2020-21 Spending plan has fixed gross assessment incomes for 2020-21 at Rs 24.23 lakh crore, up 12% from Rs 21.63 lakh crore in the current financial. Around Rs 6.38 lakh crore is supposed to come from individual annual expense in 2020-21, a 14.13 percent expansion over Rs 5.59 lakh crore procured in 2019-20. Focal labor and products charge (CGST) assortment remained at Rs 5,934 crore in April, a fall of 87% contrasted and the Rs 46,848 crore gathered around the same time last year, as per the authority information. The information fundamentally relates to exercises in Spring, which had a couple of days under the Coronavirus lockdown. From the period of Walk 2020 there had been a dunk in the CGST assortment and could be a lot of lower. The proceeds with lockdowns have broken the monetary exercises affecting each business. Government is attempting best to battle the infection as well as the monetary imperatives. The Indian government has likewise coordinated quick arrival of all forthcoming annual expense discounts of sum up to INR 0.5 million (US$7,143). This will be relevant to organizations as well as people, and is supposed to help around 1.4 million citizens in the country. It would be intriguing to comprehend the reason why this proposed GST (Gelardi,2013) system might hamper the development and improvement of the country in the midst of crown emergency. This explorative paper features the foundation, difficulties and contemporary issues in the midst of Coronavirus for Labor and products Expense (GST) in India. At long last, the paper reaches out an inference in view of writing survey. Likewise, we have investigated that how computer based intelligence can be a distinct advantage in Indian tax collection framework