AWARENESS AND PERCEPTION LEVEL ON GST AMONG RETAILERS – A STUDY

Abstract

GST unifies previous policies and taxation under a single umbrella. GST facilitates frictionless business activity that can be readily expanded across the country. However, there are a few taxpayer complaints that the GST Council and the Central Government must resolve right away. Only if the following conditions are strictly adhered to will GST be the success that it was promised to be on July 1, 2017. Retailers also play an important part in economic development, as practically everything we use in our everyday lives is purchased from one of these businesses. This study concentrated on the awareness and perception level of retailers on GST and its provisions. It is based on primary data gathered from 150 retailers of Alappuzha district in Kerala.