"A STUDY ON DEALERS PERCEPTION REGARDING GST AND ITS PROPER COMPLIANCE"

Authors

DrAjay Joseph,  Anton Joseph & Dr Joseph Joy Puthussery 
Assistant Professor in Commerce Bharata Mata College Thrikkakara Kochi, Kerala.

Abstract

GST could be a value based revenue enhancement which levied on the worth added by the supplier. GST has been introduced in additional than 160 countries and France was the primary to introduce in 1954.it is one tax on the availability of products and services right from the manufacturer to the patron. The tax came into effect from 1st July 2017 through the implementation of 101st amendment of the constitution of India. Primarily eradicating cascading tax and smoothing the flow and structure to create it more seamless and arranged it’ll assist in making full input step-down possible at central and state level. The aim of present study is to analyse the perceptions of dealers regarding GST, their satisfaction level and proper compliance. The information for the study were collected be means of structured questionnaire with the sample of hundred respondents. It was found that satisfaction are dependent on various measures of perception such as Awareness, Service Quality, Benefits, Problems and Administration Mechanism. Satisfying the perception of dealers may lead to the proper compliance of the system some measures are to be taken for making them satisfied which will automatically resulted in the voluntary and proper compliance of the system. It can bring a positive change in the attitude of the dealers towards compliance of GST especially when their perception regarding the system is satisfied.