International Journal For Multidisciplinary Research

E-ISSN: 2582-2160     Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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GST Impact: Perspectives from Registered Traders’ in District Kangra, Himachal Pradesh

Author(s) Manoj Sharma, Kamlesh Kumari Rana
Country India
Abstract This research paper evaluates traders' perceptions of the Goods and Services Tax (GST) and its impact on business operations in District Kangra, Himachal Pradesh. A structured questionnaire was utilized to conduct a comprehensive survey involving four hundred respondents. The focus was on key aspects such as tax simplification, interstate and intrastate trade, pricing strategies, profit margins, transparency in tax collection, and accounting processes. The findings reveal a generally positive perception of GST, particularly in terms of its role in simplifying taxation and enhancing trade efficiency. However, challenges remain, especially concerning compliance issues and fluctuations in profit margins. To improve trader experiences, the study recommends targeted training programs, streamlined compliance processes, and the establishment of effective feedback mechanisms. These insights contribute to a deeper understanding of the real-world impact of GST on business operations and highlight essential areas for future improvement, underscoring the need for continuous support in adapting to the evolving tax landscape.
Keywords GST Impact Analysis, Trader Perception, District Kangra Study, Tax Compliance Burden, Input Tax Credit Awareness
Published In Volume 6, Issue 5, September-October 2024
Published On 2024-10-25
DOI https://doi.org/10.36948/ijfmr.2024.v06i05.29359

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