1Assistant Professor, Research and Post Graduate Department of Commerce, SB Autonomous College Changanacherry, Kerala, E-mail: robinroy123a@gmail.com, Mob: 9544332981
2Associate Professor and Research Guid, Research and Post Graduate Department of Commerc, SB Autonomous College Changanacherry, Keral, E-mail: ajksbc@gmail.com
3PG Students, Research and Post Graduate Department of Commerce, SB Autonomous College Changanacherry, Kerala
Online published on 13 April, 2018.
‘One Nation One Tax’-The Goods and Service Tax has become the prominent topic discussed since its implementation in India on 1st July 2017. It is a comprehensive, multi-stage, destination based tax which is levied on every value addition. The new tax policy has brought significant changes to the existing tax system and business transactions. Even though the impact of GST on retail sector is positive from both taxation and operations point of view, the implementation risks remain due to the complexities of adopting the new system. The study seeks to evaluate the awareness, perception, practical difficulties and extent of impact of awareness on practical difficulty of retail traders after implementation of new tax system. For the purpose of the study the samples were collected from the retail traders of Kerala and the collected data were analysed using statistical techniques such as ANOVA, Factor analysis and Regression
Goods And Service Tax (GST), Awareness, Perception and Practical Difficulties
