The introduction of Goods and Services Tax (GST) would be a very significant step in the field of indirect tax reforms in India. Retail refers to the activity of reselling. Due to the lower cost structures raised from tax benefits (if turnover is less than 1.5 crore) disorganised retailers have grown faster Compared to organised rivals. India's standard shifts to the Goods and Services Tax (GST) management brought Majority of retailers into the indirect tax net for the first Time and thereby increased compliance costs for ...
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The introduction of Goods and Services Tax (GST) would be a very significant step in the field of indirect tax reforms in India. Retail refers to the activity of reselling. Due to the lower cost structures raised from tax benefits (if turnover is less than 1.5 crore) disorganised retailers have grown faster Compared to organised rivals. India's standard shifts to the Goods and Services Tax (GST) management brought Majority of retailers into the indirect tax net for the first Time and thereby increased compliance costs for retailers. Complying with GST is bit complex for retailers at present. However, in the long run it will benefit for small and medium scale businesses and for the consumers as well. Hence the present study is focused on finding the impact of using GST, their opinion and their challenges while using GST.
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