PERCEPTION AND IMPACT OF GOODS AND SERVICES TAX ON MICRO, SMALL AND MEDIUM ENTERPRISES IN KERALA

India's fiscal tax structure recently underwent a modification called GST.The implementation of this indirect tax began in July 2017.GST intends to break down economic barriers and turn India into a single market with standard tax laws and rates, opening the door for a fully integrated national economy.The growth of a nation's economy depends heavily on the success of its micro, small, and medium-sized businesses.The production and growth performance of both developed and emerging countries is ensured by the industry and service sectors.The purpose of the current study is to evaluate how small enterprises and firms perceive, accept, and are affected by the GST.In addition, factors like GST satisfaction and awareness are considered.A survey was conducted using a standardized questionnaire; responses from MSME owners were collected, and results were examined using inferential and descriptive statistics.Chi-Square tests and correlation analysis were used to assess hypothesis.The results show a relationship between the category of the firm and how MSMEs perceive Perception and Impact of Goods and Services Tax on Micro, Small and Medium Enterprises in Kerala https://iaeme.com/Home/journal/IJAFMRD 2 editor