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

Authors

  • Dr. P. Munusamy Associate Professor & HoD of Commerce, Department of Commerce, Vivekanandha College of Arts and Sciences for Women (Autonomous)
  • Dr. V. Senthilkumar Associate Professor and Research Supervisor, Department of Commerce, Vivekanandha College of Arts and Sciences for Women (Autonomous)

DOI:

https://doi.org/10.21276/IERJ24934418219195

Keywords:

VAT, GST Return, GSTIN, CST

Abstract

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.

References

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Additional Files

Published

15-01-2024

How to Cite

Dr. P. Munusamy, & Dr. V. Senthilkumar. (2024). IMPACT OF GST IN RETAIL SELLING AT RURAL AREA OF WEST ZONE OF TAMIL NADU. International Education and Research Journal (IERJ), 10(1). https://doi.org/10.21276/IERJ24934418219195