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Trade and Industry Development through GST: Analysis of the Impact of GST Implementation on Retailers in Strategic Way

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Trade and Industry Development through GST: Analysis of the Impact of GST Implementation on Retailers in Strategic Way


Vyshak P K | Vishnu P K | Sindhu Sasi



Vyshak P K | Vishnu P K | Sindhu Sasi "Trade and Industry Development through GST: Analysis of the Impact of GST Implementation on Retailers in Strategic Way" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3, April 2020, pp.950-956, URL: https://www.ijtsrd.com/papers/ijtsrd30729.pdf

Goods and services tax (GST) is an indirect tax that is levied on the supply of different goods and services. It is based on the principle of destination-based taxation consumption. The Goods and Service Act fundamentally reshaped the Indian economy. This Act has been considered as a major indirect tax amended to date, long awaited and undoubtedly guaranteeing the development of an independent market for all goods and services in India. Under the new GST regime, there are many more benefits of GST on the retail sector and it will be a great boost for the retail sector. The aim of this study is to examine the major effect of the GST program on retailers in Calicut District, Kerala. This research study is conducted by collecting data from various retailers in Calicut district by using a well-structured questionnaire. The major findings of the study is that, in short run, GST had a negative impact and in Long run, it has positive impact on business performance of the retailers. With regard to the satisfaction, majority of the retailers have satisfied with GST implementation.

GST, Retailers, Cascading effect, Input tax credit


IJTSRD30729
Volume-4 | Issue-3, April 2020
950-956
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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