“Potential Role & efficiency of Goods and services tax (GST) in managing public debt in India ” (2024) Shodh Utkarsh, 2(7), पृ. 63–68. पर उपलब्ध: https://shodhutkarsh.com/index.php/s/article/view/173 (अंतिम उपयोग: 6 जून 2026).