CHALLENGES FACED BY SMALL RETAILERS IN THE CONSUMER GOODS SECTOR AFTER GST IMPLEMENTATION

The introduction of the Goods and Services Tax (GST) brought significant changes to the taxation system in India, impacting businesses across sectors. This study aims to explore the challenges faced by small retailers in the consumer goods sector in Chennai after GST implementation. Employing a descriptive research design, primary data was gathered from 100 small retail business owners using structured questionnaires. The study investigates the demographic profile of the respondents, identifies major GST-related difficulties such as compliance burden, increased documentation, cash flow disruptions, and challenges in filing returns. Statistical analyses including Chi-square tests, factor analysis and Friedman ranking were applied to examine the relationships between demographic factors and challenges, and to prioritize the issues faced by retailers. The findings highlight critical areas where small retailers struggle, affecting their business performance and sustainability. The study offers practical recommendations for policymakers and stakeholders to ease GST compliance and support the growth of small retail enterprises.