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Research Paper | Arts and Sciences | Volume 15 Issue 6, June 2026 | Pages: 725 - 727 | India
A Study on Level of Satisfaction Towards Goods and Services Tax (GST) among Small and Medium Traders in Around Pollachi Taluk
Abstract: The Goods and Services Tax (GST) is one of the major indirect tax reforms introduced in India to create a unified taxation system and simplify the tax structure. The implementation of GST has significantly affected small and medium traders across the country. This study aims to analyze the impact of GST among small and medium traders in and around Pollachi Taluk. The study focuses on understanding the level of awareness, compliance difficulties, operational challenges, and business performance after the implementation of GST. Primary data for the study were collected from 250 respondents through a structured questionnaire. Secondary data were gathered from journals, books, government reports, websites, and research articles. The study reveals that GST has brought positive changes such as improved transparency, simplified taxation, and better interstate trade opportunities. At the same time, traders face challenges including complex filing procedures, increased compliance costs, technical issues in online filing, and delays in input tax credit settlements. The findings indicate that while GST has contributed to the formalization and modernization of businesses, many small and medium traders still require support in terms of digital literacy and tax compliance. The study suggests that the government should simplify GST procedures, provide regular awareness and training programs, and improve technical support systems for traders. Overall, GST has both positive and negative impacts on traders in Pollachi Taluk, and effective policy measures are essential to maximize its benefits for small and medium enterprises.
Keywords: Goods and Services Tax (GST), Small and Medium Traders, Tax Transparency, GST Returns and Tax Administration
How to Cite?: Dr. M. Deepa, "A Study on Level of Satisfaction Towards Goods and Services Tax (GST) among Small and Medium Traders in Around Pollachi Taluk", Volume 15 Issue 6, June 2026, International Journal of Science and Research (IJSR), Pages: 725-727, https://www.ijsr.net/getabstract.php?paperid=SR26601155546, DOI: https://dx.doi.org/10.21275/SR26601155546