A Study on the Impact of the Implementation of GST among Retailers

Abstract : The Goods and Services Tax (GST) was introduced to simplify the complex indirect tax system and produce a unified national market in India. This study examines the impact of GST implementation among retailers, focusing on awareness, compliance challenges, cost implications, pricing effects, and overall satisfaction. Primary data were collected from 110 retail respondents using structured questionnaires. The findings reveal that while GST has improved transparency and tax uniformity, retailers also face challenges such as complex GST rules, compliance costs, technical difficulties in return filing, and regular adjustments in regulations. The study concludes that GST has both positive and negative implications for retailers and identifies the need for simplified compliance procedures, enhanced training programs, and reforms that favour retailers.