An Analytical Study on the Impact of Goods and Services Tax (GST) on Taxpayer Behaviour in India

India’s indirect tax system was drastically changed with the implementation of the Goods and Services Tax (GST), which also had an impact on taxpayer behavior in various industries. This study examines the impact of GST on taxpayer behavior, focusing on compliance behaviour, awareness levels, and difficulties faced by taxpayers under the GST regime. Drawing upon a sample of 126 GST-registered taxpayers, the research employs both descriptive and inferential statistical techniques, including percentile analysis, chi-square tests, and ANOVA, to examine behavioural patterns across different taxpayer categories. The literature review outlines important research and emphasizes how regulatory transparency, input tax credit systems, and GST digitalization all have a significant impact on taxpayer awareness and compliance. The chi-square analysis reveals a statistically significant relationship between GST awareness and timely return filing, indicating that higher awareness leads to better compliance. ANOVA results show significant differences in compliance behaviour across taxpayer categories, with large and medium enterprises demonstrating higher compliance levels than small enterprises. The findings highlight the critical role of digital systems and awareness in shaping taxpayer behaviour. The study concludes that while GST has improved transparency and reduced tax evasion, procedural complexity and frequent regulatory changes continue to challenge taxpayers.