International Journal of Computer Engineering and Applications, Volume XI, Issue XI, Nov. 17, ISSN

Transcription

1 International Journal of Computer Engineering and Applications, Volume XI, Issue XI, Nov. 17, ISSN NOVEL APPROACH FOR GST USING DATA MINING Ravi Gaygol 1, GaneshKolekar 2, SumitPatil 3, Mayur Kulkarni 4, Pournima More 5 1,2,3,4 UG Students, Department of Computer Engineering. G.H. Raisoni College Of Engineering and Management. Pune university. 5 Associate Professor, Department of Computer Engineering. G.H. Raisoni College Of Engineering and Management, Pune university. ABSTRACT: GST application is a web based application which is used to create awareness in the society about the GST norms and the various taxes which has been implemented in every product. Goods and services tax which is normally called as GST is a taxing system implemented by the current government with the intention of reducing the tax complexity in the system. The need to change the tax system arose for the change due to the various complexity in the system. The goods and services tax is aimed at creating a single unified market that is meant to create a beneficial scenario for both the corporate and the public sector. The goods of all the states will be having the same tax so when there is a good transfer between the states they will have to pay similar tax to the importing state. Keywords: GST (Goods and service tax), K-Means. [1] INTRODUCTION As we know that (GST) i.e. Goods and Service Tax is a indirect tax which was introduced in India on 1 July 2017 and was common in all states. Now these tax can remove the multiple taxes Ravi Gaygol, Ganesh Kolekar, Sumit Patil, Mayur Kulkarni, Pournima More 244

2 NOVEL APPROACH FOR GST USING DATA MINING which are implemented in India. As these tax system is divided in two type of taxes central and state [4]. Under GST, tax categories are, 0%, 5%, 12%, 18% and 28%. As all taxes are implemented on every product by adding it into the prizes or in any financial deal. They can only be provided by governments, funded by taxes.it is necessary to developed or design the tax system such that it does not create the bad source in the market or getting the failure results. The tax laws must raise a given amount of revenue in an efficient, effective and equitable manner. Tax System act an important role on the government economy on their impact of both efficiency and finance. A best Tax system should know the income distribution or government economy on public or any private services [1, 2].GST stands for Goods and Services Tax. It is a local tax that will be preferred in the form of a value added tax on all goods and services with some exemptions. Now VAT i.e. value added tax assumes overall income distribution and tax distribution in global and private services. Hence, it becomes a general tax on domestic consumption. It is a convenient and economically efficient way of taxing consumption.one of the main objective of Goods & Service Tax (GST) would be to remove the doubly taxation i.e. cascading effects of taxes on production and distribution cost of goods and services [6]. The structure of cascading effects i.e. levels of various tax up to final costumer will automatically improve the competition of original goods and services in market which tends to advantageous for the GDP growth of the country. As the GST is introduced to replace the existing multiple taxes structures by Centre and State taxes is not only useful but crucial. Adding of these three taxes into a GST system would make it possible to give full credit for inputs taxes collected. As the tax system is divided in central, state and integrated tax. And it is globally common in all states so for purchasing any product the cost of that product is same in all states so it is advantageous for every person.no other taxes are applied on product only GST is applicable. All GST decisions are taken by government that s why there are no any other changes done by other shopkeepers. GST is good for medium category people. In that tax we need to pay on supply of goods & services. Any person, who is providing or supplying goods and services is necessary to charge GST. Before GST it does not allow a business person to take tax credits. There are lot of chances that double taxation takes place at every step from manufacturing to purchasing that product. This problem is solve with the implementation of GST. There are lots of things are gets changed due to GST such that if any person manufactured any product and supplies to retailer for selling that product then retailer will not applying prize for that product as he wants because in that product prize the GST will includes and it is common globally so it reduces the chance of bargaining. As the different tax is applied on various things so it is necessary that every person will know the GST on any particular thing or product. [1]. [2] LITERATURE REVIEW Franca M. Burattiet.al: The conjugation of microcystin-rr by human recombinant GSTs. Kinetic parameters of GS-MCRR formation.goods and Service Tax or GST as it is known is all set to be a game changer for the Indian economy. The Finance Minister in his budget speech of Budget 2015 has announced time and again that the tax will be introduced on 1 April, VAT or Value Ravi Gaygol, Ganesh Kolekar, Sumit Patil, Mayur Kulkarni, Pournima More 245

3 International Journal of Computer Engineering and Applications, Volume XI, Issue XI, Nov. 17, ISSN Added Tax was first introduced in France somewhere in 1954.Environment and Primary Prevention Department, Istituto Superiore di Sanità, Viale Regina Elena 299, I Rome, Italy Xueme Huang et.a: Recombinant GST-I-A28-induced efficient serum antibody against A42. Anti A-42 antibody.six recombinant proteins GST-A28/A35/A42 and GST-I-A28/A35/A42 [I was the abbreviation for an immunostimulatory sequence that consisted of pan HLA DR binding epitope (PADRE) and Tetanus toxin epitope (TT)] were used as antigens after expressed and purified to immunize mice.college of Engineering, Nanjing Agricultural University, Nanjing , PR China Pinki, SupriyaKamma and RichaVerma (July 2014)7 studied, Goods and Service Tax- Panacea For Indirect Tax System in India and concluded that the new NDA government in India is positive towards implementation of GST and it is beneficial for central government, state government and as well as for consumers in long run if its implementation is backed by strong IT infrastructure. Dr. R. Vasanthagopal concluded in GST in India: A Big Leap in the Indirect Taxation System in International Journal of Trade, Economics and Finance, Vol. 2, No. 2, April 2011 that GST will be booming Indian economy. According to him India is suffering from complicated tax system. GST will give a boost to the Indian economy. When Nitin Kumar studied, Goods and Service Tax- A Way Forward and says about GST benefits which is helpful for india because of GST removing distortion by current indirect tax system in india and expected to promote unbiased tax structure. [3] PROPOSED SYSTEM As the GST i.e. Goods and service tax was introduced in India. Now exactly what is GST and which type of taxes are included in GST is explain in introduction [2]. So after introducing that tax system government has not making any proper application but the site which is created by government is very confusing so it does not able know any type of information directly. Now still there are many peoples who are not knowing that what is GST? And how many tax is implement on any individual product? As these tax is implemented on every product is not same. Therefore for making proper user interaction such that every user or person can able to knowing immediately about product and tax information we are proposed these web based application. In that any user directly ask any information related to GST and the product also. For giving answer to user the consultant is present [3]. For getting any information user first need to register and these registration is done by admin. In these system there no chance of creating any confusion as user is directly communicating with consultant. Here consultant does the job of updating the GST every time. Therefore how these system works is explain as follows. [4] SYSTEM ARCHITECTURE In Proposed system mainly there are 3 modules handling whole scenario. These three modules as Admin, User, Consultant etc. Now as shown in fig.1.when user creates its account and Ravi Gaygol, Ganesh Kolekar, Sumit Patil, Mayur Kulkarni, Pournima More 246

4 NOVEL APPROACH FOR GST USING DATA MINING gets successfully login then user will searches any product for knowing that how many GST is applied on that specified product. Now it will gives that product information which is already stored in the database. According to these information, provide product GST information to user, there is a GST calculator which calculates GST using one Mining algorithm after that finding it provides the total cost of GST. If user have any queries regarding the GST then there is Consulting section where user can consult the queries with the consultant who responsible to answering the queries of user about GST. So in that whole scenario every user request or any consultant replies are passed through the local server. Fig: 1 [5] ALGORITHM USED K-Means algorithm: One of the most recently used unsupervised algorithms is K Means. K Means Clustering is data analysis technique. This is non-hierarchical method of grouping elements together.cluster analysis or clustering is the task of grouping a set of elements in such a way that elements in the same group are more similar to each other than to those in other groups (clusters).which is used when you have unlabelled data (i.e., data without defined categories or groups). The goal of this algorithm is to find groups in the data, with the number of groups represented by the variable K. The algorithm works sequentially to assign each data point to one of K groups based on the features that are provided. Objects or elements are clustered based on feature similarity [5]. Ravi Gaygol, Ganesh Kolekar, Sumit Patil, Mayur Kulkarni, Pournima More 247

5 International Journal of Computer Engineering and Applications, Volume XI, Issue XI, Nov. 17, ISSN Algorithmic steps for k-means clustering Let X = {x 1,x 2,x 3,..,x n} be the set of data points and V = {v 1,v 2,.,v c} be the set of centres. 1) Randomly select c cluster centres. 2) Calculate the distance between each point and cluster centres. 3) Point cluster which have minimum distance from the cluster centre of all the cluster centres. 4) Using formula, recalculate the cluster center: Where, c i represents the number of points in I th cluster. 5) Calculat again the minimum distance between each point and new obtained cluster centres. 6) If no point was matching then stop, otherwise repeat from step 3). [6] CONCLUSION GST will give India outstanding tax system by taking different functios to manufacturing goods and service sector. But all this will be subject to its rational design and timely implementation. They need more analytical research to resolve the battling interest of various stake holders and accomplish the commitment for a cardinal reform of tax structure in India. Here direct communication between the user and the responsible authorities. Can clear their doubts and get the updated information about the tax system. This system scope is no limited, some modification we redesign to the any application or any one for calculating the tax particularproduct. We also implement these application in future web application for particular private sector with new technology and new ideas. In future we able to implement any android application by taking these same idea. We develop the system to the all shops, mall, ecommerce application and we extend the full system based on all categorized taxes. [7] ACKNOWLEDGMENTS We would like to show our gratitude to Ms. Pournima More for giving us some great suggestions for the project throughout numerous problems. We would also like to expand our deepest gratitude to all those who have directly and indirectly guided us in writing this paper. Lastly we thank our college for providing us with the necessary resources anytime we needed. Ravi Gaygol, Ganesh Kolekar, Sumit Patil, Mayur Kulkarni, Pournima More 248

6 NOVEL APPROACH FOR GST USING DATA MINING REFERENCES [1] Lourdunathan F and Xavier P (2017), a study on implementation of goods and services tax (GST) in India: Prospectus and challenges, International Journal of Applied Research 2017; 3(1): [2] Akanksha Khurana1, Aastha Sharma (2016) Goods And Services Tax In India - A Positive Reform For Indirect Tax System,International Journal of Advanced Research (2016), Volume 4, Issue 3, [3] Monika Sehrawat and UpasanaDhanda (2015), GST in India: A Key Tax Reform, [Sehrawat et. al., Vol.3 (Iss.12): December, 2015] [4] Shefali Dani :Director, GLS (J.P.Shah) Institute of Business Administration, GLS University, India (2016),A Research Paper on an Impact of Goods and Service Tax (GST) on IndianEconomyOMICS InternationalBusiness and Economics JournalDani, Bus Eco J 2016, 7:4 [5] Sachin Shinde and Bharat Tidke:Department of Computer Engineering Flora institute of Technology, Pune Maharashtra, India, Improved K-means Algorithm for Searching Research Papers, Sachin Shinde et al, International Journal of Computer Science & Communication Networks,Vol 4(6), [6] MilandeepKour,Kajal Chaudhary, Surjan Singh, Baljinder Kaur: Department of Business Management, Eternal University, Himachal Pradesh, India Department of Mathematics, Eternal University, Himachal Pradesh, India, A Study On Impact Of GST After Its Implementation, International Journal of Innovative Studies in Sociology and Humanities (IJISSH) Volume: 1 Issue: 2 November 2016 Ravi Gaygol, Ganesh Kolekar, Sumit Patil, Mayur Kulkarni, Pournima More 249