A STUDY ON PERCEPTION OF GST AMONG RETAILERS WITH REFERENCE TO PALAKKAD, KERALA

The introduction of the Goods and Services Tax (GST) in India aimed to unify the country's complex indirect tax system, promoting ease of doing business and improving tax compliance. However, the impact of GST on small retailers—especially in regional areas like Palakkad, Kerala—has been both transformative and challenging. This study investigates the perception of GST among retailers in Palakkad, focusing on how its implementation has influenced their financial performance and compliance behavior. The research evaluates key aspects such as tax filing procedures, applicable tax rates, and the effectiveness of the Input Tax Credit (ITC) system. Additionally, the study identifies major hurdles faced by retailers in adhering to GST regulations, including technological, procedural, and knowledge-related challenges. It also explores the role of digital platforms in simplifying compliance requirements and improving efficiency. Data for the study were collected through structured questionnaires and analyzed using descriptive and inferential statistical tools. The findings provide insights into the practical challenges and benefits experienced by retailers, highlighting the need for targeted policy interventions, enhanced GST education, and digital support. This research contributes to understanding grassroots-level responses to GST and offers suggestions to bridge the gap between policy design and its implementation among retail stakeholders