Determinants of Merchants’ Awareness of GST Return Filing Procedures in Coimbatore District, Tamil Nadu

The Goods and Services Tax (GST) has revolutionized the Indian taxation landscape, demanding higher compliance and digital literacy among business communities. A crucial component of this system is the return filing process through the GST portal, which often poses challenges to merchants unfamiliar with its procedures. This study explores the factors influencing the awareness of GST return filing procedures among merchants in Coimbatore District, Tamil Nadu. Data were collected from 275 traders selected using the convenient sampling method. The research employed simple percentage analysis to interpret demographic and awareness patterns, while ANOVA and t-tests were used to assess differences in awareness across various independent variables such as area of residence, educational background, monthly income, experience, mode of filing of GST returns, types of customers, Nature of GST registration, supply of goods and Age of Business etc. The results reveal that awareness levels are significantly influenced by merchants’ educational qualifications and their familiarity with digital platforms. While a section of traders showed reasonable knowledge of GST return procedures, many exhibited partial or inadequate awareness, primarily due to a lack of formal training and technical support. The study highlights the need for structured awareness programs and simplified return processes to enhance GST compliance. These findings offer insights for policymakers and tax authorities to bridge the knowledge gap and improve merchant participation in the GST regime.