Impact of pandemic on India's GST revenue: An assessment

The spread of COVID-19 is on an apparent decline in India, the economic impact of the pandemic is still evolving, as new waves of COVID-19 infection are striking locally. Any estimate on revenue impact, thus, may not be free from shortcoming and constraints. However, as GDP data of last two quarters is now available, and as GST shows the brightest sign of recovery among all revenue streams, a rece…