Factors Influencing GST Return Filing: A Study Based on Theory of Planned Behaviour among Entrepreneurs in Kerala

The study used the Theory of Planned Behaviour (TPB) to examine the GST return filing intention of entrepreneurs across Kerala. The extended TPB model examines the impact of attitude toward GST filing, subjective norms, perceived behavioural control, and moral obligation on compliance intention with respect to the filing of GST returns. The analysis was performed using the information gathered from 205 entrepreneurs residing in Kerala. The interconnection among the variables was examined using PLS-SEM. The results indicate that an entrepreneur’s attitude and subjective norms could enhance the certainty of GST compliance decisions, meanwhile, perceived behavioural control does not have any relevant impact on an entrepreneur’s intention to file GST returns on time. The study further delves into the least explored area by focusing on the role of moral obligation in influencing the timely filing of GST returns. The study provides evidence that tax compliance intention is positively associated with the level of moral values possessed by entrepreneurs.