Goods and Service Tax(GST) on the Retailers with Special Reference to Kerala

The paper titled ‘Goods and service Tax on the retailers with special reference to Kerala' includes a detailed analysis of awareness of GST policies and the implementation procedures among retailers in Kerala State. This research takes certain variables that act as determining factor in retailers' acceptance of GST. These variables include readiness for implementation, believe in GST as a beneficial system awareness of policies and procedures in connection with the new tax regime etc. Data collected from various retailers in Kerala also give a clear idea of retailers' misconception about the GST effect on business and its impact on import and export, movement of goods etc. The study concluded that authorizes initiative on conducting awareness programs and return filing will make this new initiative a triumph.