IMPACT OF GST IN RETAIL SELLING AT RURAL AREA OF WEST ZONE OF TAMIL NADU

GST has implemented on 01.07.2018 and all the retailers whose annual turnover above 40 lakhs is required to file GST return. So, it is important to study retailers' attitude towards implementation and return of GST. The study is intended to carry out the impact of GST in retail shops at Kerala South Coast. GST has replaced indirect taxes such as service tax, VAT, Excise tax, CST etc., and shall simplify business and accounting process. GST is applicable on both goods and services. So, this study entitled, the impact of GST on retail shops has much scope in the present scenario.