Awareness and Satisfaction in E-Filing of GST: Insights from Dealers

ABSTRACT : A pivotal transformation in the Indian indirect tax landscape came with the implementation of the Goods and Services Tax (GST). The GST represents an integrated tax system applicable to the supply of both goods and services. Operating as a value-added tax, it enables suppliers to offset their tax liability by crediting the tax paid on inputs, including materials and services procured. Notably, the GST applies across all stages of the supply chain, encompassing manufacturing through to retail, thereby streamlining taxation processes and ensuring uniformity throughout the supply chain. The study focuses on the implementation and filing of GST within the state of Kerala, with a particular emphasis on dealers in Thiruvananthapuram district. It aims to explore both the problems faced by dealers while practicing GST system and their level of satisfaction.