A Study on Impact of Implementation of GST among Selected Retailers of Chhattisgarh

An important change to the indirect tax system was made in 2017 when India introduced the Goods and Services Tax (GST). This study examines the advantages and disadvantages of implementing the GST as it relates to retailers. The study looks at changes in tax burden, compliance practices, and operational efficiency through a survey of retailers and secondary data analysis. The results show that the GST has simplified the tax code, lessened cascading effects, and made interstate transactions simpler. But there are drawbacks as well, like the difficulty of initial compliance, the expense of adopting new technology, and possible disruptions for smaller retailers. The study comes to the conclusion that the effects of GST on retailers are complex, presenting both immediate challenges and long-term advantages. Keywords: GST