“GST AS A MAJOR SOURCE OF PUBLIC FINANCE AND IMPACT OF COVID - 19 ON GST COLLECTION: A STUDY OF PRE-POST LOCKDOWN”, IJFANS, vol. 10, no. 11, pp. 1512–1518, Jan. 2021, Accessed: Sep. 03, 2026. [Online]. Available: https://ijfans.org/index.php/Journal/article/view/4472