As per a state-wise report released by the government and World Bank on ease of doing business,
Andhra Pradesh came at second with 70.12%, Jharkhand at 63.09%, Chhattisgarh fourth with 62.45% and Madhya Pradesh is fifth with 62.00% score.
The states were assessed on the basis of eight areas like setting up a business, allotment of land and obtaining construction permit, complying with environment procedures, complying with labour regulations, obtaining infrastructure related utilities, registering and complying with tax procedures, carrying out inspections and enforcing contracts.
The report stated that the states made good progress in terms of tax reforms.
“General tax reform includes mandating e-registration for VAT and CST; allowing online payment and returns filing of various State taxes; providing e-filing support through service centres and helplines; and risk-based tax compliance inspections," the report revealed.
All 29 states allow VAT to be paid online, and 28 states allow CST to be paid online. “30 States allow e-filing of VAT, 27 States allow e-filing of CST. 21 States have established helplines for users. 25 States have defined timelines for VAT registration, and 21 have defined timelines for CST registration,” the report observed.
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