A STUDY ON CUSTOMERS' VIEWPOINT TOWARDS GOODS AND SERVICES TAX (GST) IN BANGALORE, INDIA

This research paper explores the viewpoints of customers in Bangalore, India, towards the implementation of the Goods and Services Tax (GST). Introduced in 2017, GST is a major reform in India’s indirect taxation system. The objective of this study is to evaluate the levels of awareness, perception, and challenges associated with GST among the public. A structured questionnaire was administered to 150 individuals across various demographic groups. The findings sug-gest a reasonable level of awareness about GST among customers, but also highlight issues such as increased compli-ance burden and confusion about procedures. The paper concludes with suggestions for improving public education on GST and simplifying the overall tax structure to ensure better compliance and acceptance among taxpayers. Keywords: Goods and Services Tax, GST, Customer Perception, Tax Compliance, Bangalore, Indirect Tax Reform.