Author(s): A. Kotishwar
The Indian government tax reforms brought forward the new tax regime with the implementation of GST in the year of 2017. The present study made an attempt to know the retailer’s perspective on the effectiveness of GST implementation. The study has collected the primary data from the retailers who are filling the monthly GST. The study has adopted the convenient sampling methodology for the collection of primary data with the framed questionnaire. The study examined the retailers’ perception on GST effectiveness, Awareness and problems. The study applied the discriminant analysis for the examination of perception and found that the perception is high with the GST enhance the simple, easy and transparent tax. The SEM has been framed for the retailers’ awareness level on the effectiveness on GST and result reveals that the Revenue Growth improvement after the implementation of GST has been observed. The retailers are experiencing the day to day activities in updating the GST while filling it.