A Study On Impact Of Goods And Service Tax On Small Traders With Reference Mysuru District, Karnataka

ABSTRACT

The study investigates the impact of Goods and Services Taxes on small businesses. Tax policies have such a big impact on the economy in terms of both efficiencies and equity. For Indian government small traders and medium traders are one of the pillars. Here small traders can fill the registration through online itself. In VAT the tax payment where differed from state to state in some states we have earn 10 lakhs we should pay VAT but for some states if its 5 lakhs itself we need to pay VAT. So it leads to confusion and its not much effective. So compare to that in GST we have one nation one tax. So that small and medium traders can go anywhere and can expand there revenue and business anywhere in India. This study is based on both primary data and secondary data. For collecting of primary data from sample respondents used structured questionnaire. Statistical tools like Garrett ranking method and chi-squre test, ANOVA are used for analysis of data