IJCRT Peer-Reviewed (Refereed) Journal as Per New UGC Rules.
ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 7.97 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(CrossRef DOI)
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Paper Title: Perceptions of B.Ed. Trainees Regarding the School Internship Program: A Study
Author Name(s): Anamika Gupta, Prof. Raj Sharan Shahi
Published Paper ID: - IJCRT2605253
Register Paper ID - 307965
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605253 and DOI :
Author Country : Indian Author, India, 226025 , Lucknow, 226025 , | Research Area: Social Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605253 Published Paper PDF: download.php?file=IJCRT2605253 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605253.pdf
Title: PERCEPTIONS OF B.ED. TRAINEES REGARDING THE SCHOOL INTERNSHIP PROGRAM: A STUDY
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Social Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c109-c117
Year: May 2026
Downloads: 43
E-ISSN Number: 2320-2882
The present study focuses on the perception of B.Ed. trainees towards the school internship program with special reference to the development of teaching skills and confidence. The school internship program forms a crucial part of teacher education because it exposes trainees and enables them to bridge their theoretical learning with actual schooling experience. The study primarily aimed to analyze the extent of teaching skills gained and confidence level gained among B.Ed. trainees during the internship program A survey method was applied for the study using descriptive approach. The sample was made of 100 B.Ed. Trainees. The questionnaire on the Likert scale was utilized for data collection. The results of the study showed that most of trainees generally viewed internship program as good. With regard to teaching skills development, 84.4% of the trainees agreed that internship program enhanced their teaching skills. In like manner, with respect to certainty building, 88.5% of trainees answer that the program added to increment in their trust in themselves. Fewer than 15% of nurse executives had neutral or negative responses. The findings suggest that the school internship program contributes to the core teaching competencies and skills needed by future teachers along with preparation in classroom experience and dialogue supporting self-efficacy. It exposes you to practical learning, getting a feel of how to manage classrooms and interact with students which are vital for professional growth. It can be concluded from the study that the school internship program in teacher education is an effective one. Therefore, it should be reinforced further by offering adequate support, supervision and proper guidance for its better impact on the B.Ed. trainees.
Licence: creative commons attribution 4.0
Pupil teacher, school internship program, skill development, policy, teacher training, teacher education
Paper Title: NPA's AND FRAUD IN COOPERATIVE BANKING: A CASE STUDY OF NEW INDIA CO-OPERATIVE BANK
Author Name(s): P. Manoj Kumar, Dr. S. Shireesha, Dr. T. Vara Lakshmi
Published Paper ID: - IJCRT2605252
Register Paper ID - 307747
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605252 and DOI :
Author Country : Indian Author, India, 500043 , Hyderabad , 500043 , | Research Area: Management All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605252 Published Paper PDF: download.php?file=IJCRT2605252 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605252.pdf
Title: NPA'S AND FRAUD IN COOPERATIVE BANKING: A CASE STUDY OF NEW INDIA CO-OPERATIVE BANK
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Management All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c104-c108
Year: May 2026
Downloads: 60
E-ISSN Number: 2320-2882
The strength of any banking system is fundamentally reliant on sound and effective practices for managing credit risk; strong governance and sound management practices, followed by transparency of financial practices. Banks have recently experienced major challenges as a result of the increasing incidence of Financial Fraud as well as also Non-Performing Assets (NPAs), particularly in the area of Co-operative banking. This research examines Governance Failures and systemic weaknesses leading to the failure of cooperative banks, with a focus on one case study, the New India Co-operative bank financial fraud discovered in 2025 when more than INR122 crore was discovered to be misappropriated and NPAs of over INR400 crore existed. The investigation by the Reserve Bank of India revealed there was much scrutiny to prevent these failures from occurring; however, through lack of due diligence on the part of borrowers, continued processes to approve irregular loans, and due to collusion within institutions there were gaps in Internal Controls/Processes; Supervisory Gaps. The researcher adopted a case study-based qualitative exploratory method; and primarily utilized secondary data sources including regulatory reports, financial statements, and previous published literature. The case study indicates that weak internal controls, poor audit processes, and lack of on-line access contributed to the accumulation of NPAs and delayed detection of fraud by banking institutions. As a result, the researcher presented a new conceptual framework (based on Technology with Artificial Intelligence (AI) and Machine Learning (ML)) to be implemented by Banks to Improve Credit Risk Assessment, Enhance Early Detection of Fraud, and Improve Overall Governance/Control of Banking Institutions.
Licence: creative commons attribution 4.0
Non-Performing Assets (NPAs), Cooperative Banks, Fraud Detection, Governance, Artificial Intelligence, Machine Learning, Credit Risk Management.
Paper Title: Globalization, Urbanization and the Transformation of Women's Status in the Asansol-Durgapur Planning Area (ADPA), India
Author Name(s): Dr Mohana Basu
Published Paper ID: - IJCRT2605251
Register Paper ID - 308017
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605251 and DOI :
Author Country : Indian Author, India, 700014 , Kolkata, 700014 , | Research Area: Social Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605251 Published Paper PDF: download.php?file=IJCRT2605251 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605251.pdf
Title: GLOBALIZATION, URBANIZATION AND THE TRANSFORMATION OF WOMEN'S STATUS IN THE ASANSOL-DURGAPUR PLANNING AREA (ADPA), INDIA
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Social Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c91-c103
Year: May 2026
Downloads: 59
E-ISSN Number: 2320-2882
Globalization has emerged as a transformative force reshaping economic, social, and cultural landscapes across the world. In India, its effects have been particularly significant in altering the status of women by expanding access to education, employment, information, and mobility. This paper examines the role of globalization in transforming the status of women in the Asansol-Durgapur Planning Area (ADPA), a major industrial and urbanizing region in eastern India. The study investigates the progress of urbanization in ADPA over the last two decades and analyses how globalization, mediated through urban growth, transport and communication development, and welfare interventions, has influenced women's lives across urban, sub-urban, and rural areas. Drawing upon Census data, secondary sources, and primary survey findings, the study reveals substantial improvements in female literacy, awareness, and access to opportunities, particularly in urban and sub-urban areas. However, marked spatial disparities persist, with rural women continuing to face greater socio-cultural constraints and limited autonomy. The paper highlights the interplay between globalization, state-led welfare initiatives, and local socio-cultural structures in shaping women's empowerment. It argues that while globalization has created enabling conditions for gender advancement, its benefits remain unevenly distributed across space. Context-specific policy interventions, improved implementation of welfare schemes, and sustained awareness-building are essential for ensuring more inclusive and equitable outcomes for women throughout ADPA.
Licence: creative commons attribution 4.0
Globalization, Women's Empowerment, Urbanization, Gender, Asansol-Durgapur Planning Area, West Bengal
Paper Title: Mental Health of Secondary School Students in Relation to Gender and Area of Residence
Author Name(s): Ms. Maria Vanlalrinngheti, Mrs. Sharon Shullai Syiem
Published Paper ID: - IJCRT2605250
Register Paper ID - 307962
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605250 and DOI : https://doi.org/10.56975/ijcrt.v14i5.307962
Author Country : Indian Author, India, 793003 , Shillong, East Khasi Hills District, 793003 , | Research Area: Arts All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605250 Published Paper PDF: download.php?file=IJCRT2605250 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605250.pdf
Title: MENTAL HEALTH OF SECONDARY SCHOOL STUDENTS IN RELATION TO GENDER AND AREA OF RESIDENCE
DOI (Digital Object Identifier) : https://doi.org/10.56975/ijcrt.v14i5.307962
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Arts All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c81-c90
Year: May 2026
Downloads: 60
E-ISSN Number: 2320-2882
Mental health during adolescence is a critical concern, particularly in relation to school, home, and peer environments. This study examined the mental health of secondary school students in relation to gender and area of residence. A descriptive survey method was employed, and a sample of 200 students was selected using a multistage random sampling technique from the Venghlui Cluster, Aizawl district, Mizoram. Data were collected using the Mental Health Scale (MHS-TSBA) developed by Talesara and Bano (2017). Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, and inferential statistics through the independent samples t-tests. The findings indicated that 34.5% students exhibited a moderate level of mental health, although a substantial number also demonstrated poor mental health. No significant difference was found in the level of mental health based on gender; however, a significant difference was observed between male and female students in the school-related domain, with male students demonstrating higher levels of mental health than female students. With regard to area of residence, a significant difference was found in level of mental health, with urban students demonstrating better mental health than rural students. Domain-wise analysis revealed a significant difference in the home-related dimension, with urban students demonstrating higher levels of mental health than rural students, while no significant differences were observed in the school-related and peer group-related domains. The findings highlight the role of contextual factors, particularly family environment and living conditions, in influencing students' mental well-being and underscore the need for targeted school-based mental health interventions.
Licence: creative commons attribution 4.0
Mental health, secondary school students, gender, area of residence
Paper Title: Heritage, Memory, and the Pedagogic Re-reading of The Mahabharata: Situating the Sabha Parva within English Literary Studies through Indian Knowledge Systems (IKS)
Author Name(s): DEBARATI GHOSH
Published Paper ID: - IJCRT2605249
Register Paper ID - 307601
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605249 and DOI :
Author Country : Indian Author, India, 731204 , Bolpur, 731204 , | Research Area: Medical Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605249 Published Paper PDF: download.php?file=IJCRT2605249 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605249.pdf
Title: HERITAGE, MEMORY, AND THE PEDAGOGIC RE-READING OF THE MAHABHARATA: SITUATING THE SABHA PARVA WITHIN ENGLISH LITERARY STUDIES THROUGH INDIAN KNOWLEDGE SYSTEMS (IKS)
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Medical Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c75-c80
Year: May 2026
Downloads: 51
E-ISSN Number: 2320-2882
This paper explores the interrelationship between heritage and memory through a critical re-reading of the Sabha Parva of The Mahabharata within the framework of English literary studies. It argues that the inclusion of classical Indian texts in the English curriculum is not merely recuperative but epistemologically transformative. Drawing upon Indian Knowledge Systems (IKS), the paper examines how the Sabha Parva operates as a repository of ethical deliberation, political discourse, and cultural memory. Through an analysis of the dice game episode and Draupadi's interrogation, the study foregrounds the text as a site of contested meanings and collective trauma. The paper further situates this reading within contemporary pedagogical practices, emphasizing dialogic learning, translation studies, and decolonial curricular interventions. Ultimately, it proposes that teaching the Mahabharata in English departments enables a dynamic reconfiguration of heritage as a living, interpretive process rather than a static inheritance.
Licence: creative commons attribution 4.0
Heritage, Memory, Mahabharata, Sabha Parva, Indian Knowledge Systems, Pedagogy, Translation, Gender
Paper Title: Fingerprint Based Disease Risk Prediction System
Author Name(s): Miss.Imrana Shabbir Inamdar, Miss.Purva Shrikant Bhise, Miss.Rucha Rajesh Chavan, Prof.Tejashri V.Deokar
Published Paper ID: - IJCRT2605248
Register Paper ID - 308057
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605248 and DOI :
Author Country : Indian Author, India, 416006 , Kolhapur, 416006 , | Research Area: Science and Technology Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605248 Published Paper PDF: download.php?file=IJCRT2605248 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605248.pdf
Title: FINGERPRINT BASED DISEASE RISK PREDICTION SYSTEM
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Science and Technology
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c69-c74
Year: May 2026
Downloads: 41
E-ISSN Number: 2320-2882
Dermatoglyphics, the study of ridge patterns on the fingers, palms, and soles, is increasingly recognized as a window into the genetic foundations of various physiological disorders [1, 3]. This study introduces a non-invasive, AI-driven decision-support tool designed to automate biometric analysis for early risk screening. Specifically, the system evaluates markers for type 2 diabetes, essential hypertension, cardiovascular disease (CAD), and perceived stress. The framework utilizes a multi-stage architecture. We first deployed a lightweight Convolutional Neural Network (CNN) to classify primary fingerprint patterns; this model was trained on a dataset of 6,000 scans, bolstered by standard data augmentation. To extract finer details, we developed a computer vision pipeline using OpenCV that applies adaptive binarization and morphological skeletonization. This allowed us to mathematically isolate specific biometric features, such as ridge density and minutiae layouts [5, 7]. For the final risk prediction, we utilized an Extreme Gradient Boosting (XGBoost) algorithm [8].When benchmarked against Support Vector Machine (SVM) and Random Forest baselines, the XGBoost model achieved an accuracy of 80.33%. Our results suggest that this system offers a fast, low-cost, and entirely non-invasive alternative for preliminary health screenings in clinical settings.
Licence: creative commons attribution 4.0
Dermatoglyphics, Machine Learning, Computer Vision, OpenCV, Convolutional Neural Networks (CNN), XGBoost, Predictive Healthcare, Non-Invasive Diagnostics.
Paper Title: MICROCONTROLLER BASED STEPPER MOTOR USING CLOSED LOOP CONTROLLER OF HIGH SPEED AND TORQUE REGULATION
Author Name(s): Er. R. MAZHUVENTHI,M.E.,, Er.V.VETRISELVI,M.E.,, Er. D.RAJARAJESWARI,M..E.,
Published Paper ID: - IJCRT2605247
Register Paper ID - 307944
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605247 and DOI :
Author Country : Indian Author, India, 607109 , CUDDALORE, 607109 , | Research Area: Science and Technology Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605247 Published Paper PDF: download.php?file=IJCRT2605247 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605247.pdf
Title: MICROCONTROLLER BASED STEPPER MOTOR USING CLOSED LOOP CONTROLLER OF HIGH SPEED AND TORQUE REGULATION
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Science and Technology
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c63-c68
Year: May 2026
Downloads: 43
E-ISSN Number: 2320-2882
This paper presents the modeling, simulation, and hardware implementation of a closed-loop speed control system for a two-phase hybrid stepper motor using an Arduino microcontroller. Stepper motors are widely used in robotics and automation systems due to their precise position control and high holding torque. However, open-loop operation may result in torque ripple, resonance, and step loss under varying load conditions. To overcome these limitations, a closed-loop control strategy is developed and evaluated. A mathematical model of the motor is implemented in MATLAB/Simulink to study voltage, current, speed, and torque characteristics under different operating conditions. The proposed control method improves dynamic performance and ensures stable operation across a broad speed range. Simulation results are validated through experimental hardware implementation using an Arduino Uno and driver interface circuitry. The results demonstrate improved speed regulation, reduced torque fluctuation, and reliable performance suitable for robotics applications.
Licence: creative commons attribution 4.0
Controller, Power LED, PCB , Solar Panel, Resistor, Capacitor, Rectifier, PIC16F877A,
Paper Title: Enhancing Thermal Comfort And Postural Support In Desk Workers Through Ergonomic Heated Backrest Design
Author Name(s): Zeal Pegado, Dr. Roopa Rao
Published Paper ID: - IJCRT2605246
Register Paper ID - 308027
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605246 and DOI :
Author Country : Indian Author, India, 401203 , Mumbai, 401203 , | Research Area: Social Science All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605246 Published Paper PDF: download.php?file=IJCRT2605246 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605246.pdf
Title: ENHANCING THERMAL COMFORT AND POSTURAL SUPPORT IN DESK WORKERS THROUGH ERGONOMIC HEATED BACKREST DESIGN
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Social Science All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c53-c62
Year: May 2026
Downloads: 46
E-ISSN Number: 2320-2882
The increasing prevalence of prolonged sitting and sedentary work culture has contributed significantly to the rise of musculoskeletal discomfort, particularly lower back pain and posture-related problems among desk workers. Inadequate seating support, static posture, and extended working hours are major contributors to spinal strain, muscle fatigue, and discomfort during prolonged sitting. Although existing ergonomic backrests provide a certain degree of lumbar support, many products primarily focus on posture correction and fail to address muscle stiffness and thermal comfort simultaneously. This highlights the need for more comprehensive ergonomic solutions that combine structural support with therapeutic relief. The present study aimed to analyse posture-related discomfort among desk workers and develop an improved ergonomic heated backrest, "Ergo-Warm," designed to enhance lumbar support and provide controlled thermal comfort during prolonged sitting. A mixed-method research design was adopted involving 160 participants engaged in desk-based occupations requiring extended sitting durations. Quantitative data were collected using structured questionnaires and the Cornell Modified Discomfort Questionnaire (CMDQ), while qualitative insights were gathered through semi-structured interviews. The study examined participants' sitting behaviour, discomfort patterns, awareness of ergonomic products, and preferences regarding lumbar support, adjustability, material, and heating features. The findings revealed that static posture, prolonged working hours, and lack of lumbar support were the most common causes of discomfort among participants. A majority of respondents reported experiencing lower back discomfort after sitting continuously for 6-8 hours daily. Participants also expressed strong preference for adjustable lumbar support, memory foam cushioning, and integrated heating features that could provide relaxation and reduce muscle stiffness. The study further highlighted growing interest in ergonomic products that combine comfort, posture correction, and therapeutic benefits. The research concludes that integrating ergonomic design with heat therapy can improve sitting comfort, reduce musculoskeletal strain, and support better posture among desk workers. The proposed Ergo-Warm design offers a user-centred approach toward enhancing occupational comfort and well-being in modern sedentary work environments.
Licence: creative commons attribution 4.0
Keywords: Ergonomics, Heated Backrest, Lumbar Support, Thermal Comfort, Posture, Musculoskeletal Discomfort, Desk Workers.
Paper Title: PUNJABI NARI NATAKKAR ATE RANGMANCHI SHELIYAN
Author Name(s): DR. BIRDEVINDER KAUR
Published Paper ID: - IJCRT2605245
Register Paper ID - 307999
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605245 and DOI :
Author Country : Indian Author, India, 151503 , MANSA, 151503 , | Research Area: Arts All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605245 Published Paper PDF: download.php?file=IJCRT2605245 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605245.pdf
Title: PUNJABI NARI NATAKKAR ATE RANGMANCHI SHELIYAN
DOI (Digital Object Identifier) :
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Arts All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c48-c52
Year: May 2026
Downloads: 37
E-ISSN Number: 2320-2882
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Licence: creative commons attribution 4.0
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Paper Title: Impact of GST Reforms on Revenue Performance and Tax Compliance in India: A Pre- and Post-GST Empirical Analysis
Author Name(s): Sagar Dwivedi, Aakansha Chouhan, Shailendra Singh Bhadouria
Published Paper ID: - IJCRT2605244
Register Paper ID - 308078
Publisher Journal Name: IJPUBLICATION, IJCRT
DOI Member ID: 10.6084/m9.doi.one.IJCRT2605244 and DOI : https://doi.org/10.56975/ijcrt.v14i5.308078
Author Country : Indian Author, India, 484887 , Amarkantak, 484887 , | Research Area: Commerce All Published Paper URL: http://ijcrt.org/viewfull.php?&p_id=IJCRT2605244 Published Paper PDF: download.php?file=IJCRT2605244 Published Paper PDF: http://www.ijcrt.org/papers/IJCRT2605244.pdf
Title: IMPACT OF GST REFORMS ON REVENUE PERFORMANCE AND TAX COMPLIANCE IN INDIA: A PRE- AND POST-GST EMPIRICAL ANALYSIS
DOI (Digital Object Identifier) : https://doi.org/10.56975/ijcrt.v14i5.308078
Pubished in Volume: 14 | Issue: 5 | Year: May 2026
Publisher Name : IJCRT | www.ijcrt.org | ISSN : 2320-2882
Subject Area: Commerce All
Author type: Indian Author
Pubished in Volume: 14
Issue: 5
Pages: c36-c47
Year: May 2026
Downloads: 54
E-ISSN Number: 2320-2882
With the goal of enhancing effectiveness, transparency, and revenue performance, the GST is a significant change to India's indirect taxation structure. By contrasting Period before GST and Period after GST periods, the current study investigates the effects of GST on tax income and compliance behaviour. Secondary time-series data spanning 10 years--five years prior to and five years following the introduction of GST--are the basis for the analysis. Karl Pearson's correlation coefficient, an independent sample t-test, and comparative analysis are all used in this descriptive and analytical study. The t-test confirms that there was a large rise in tax collections during the Period after GST period. Additionally, correlation research shows a strong positive association between revenue and the number of registered taxpayers in both periods, with increased efficacy noted following the introduction of the GST. The results indicate that through a larger taxpayer base and better administrative procedures, GST has increased revenue generation and reinforced tax compliance. The study comes to the conclusion that GST has improved India's tax system's efficiency, but ongoing enhancements are needed to maintain long-term gains.
Licence: creative commons attribution 4.0
GST, Tax Revenue, Tax Compliance, Indirect Taxation, Comparative Analysis, t-Test, Correlation Analysis

