AUTHOR NAME: SHUBHAM MISHRA

ASSISTANT PROFESSOR
(DEPARTMENT OF COMMERCE)
ARYAMAHILA PG COLLEGE,
BHU, VARANASI.
CONTACT NO. 8765409827.

GMAIL: Shubham.mishra261092@gmail.com

PAPER TITLE:
Perception of common people towards Goods and Services
tax, 2017 (GST) after the completion of one year.
 Perception of common people towards Goods and Services tax, 2017 ( GST )
after the completion of one year
ABSTRACT

Goods and services tax, (GST) was among the historic tax reform in the area of Indirect tax. However,
it took almost a decade for its implementation. Goods and services tax (GST) is a comprehensive
single destination based indirect tax imposed on d supply of goods and services. There was so much
of ambiguity among the common people before its implementation and even after its
implementation. There were a huge number of expectations of common people regarding the impact
of GST on their common day to day life. And keeping this in mind, this research paper aims at
knowing the Perception of common people towards the impact of Goods and Services tax,
(GST) on their day to day life after the completion of 1 year. And also to know what were the
expectations of common people towards GST and whether their expectations comes into reality or
not, and if yes then upto what extent. This research paper also made an attempt to know the
hardship or challenges, if any, faced by the common people especially business class after the
completion of one year from its implementation. For this purpose a structured questionnaire was
framed and simple random sampling technique have been adopted. On the basis of which certain
conclusions have been derived.

Key words : Goods and services tax, common people perception, achievement , challenges

Introduction:-

Introduction of the Value Added Tax (VAT) at the Central and the State level has been considered as
the major step – an important step forward – in the indirect tax reforms in India. If the VAT was a
major improvement over the pre-existing Central excise duty at the national level and the sales tax
system at the State level, then the Goods and Services Tax (GST) will indeed be an additional
important perfection – the next logical step – towards a widespread indirect tax reforms in the
country.
The former VAT regime at the state level taxes only goods and not services. Exclusion of services,
from the VAT base is a major weakness of the former VAT design. Exclusion of services from the base,
even if the states are empowered to tax selected services on a standalone basis, would not eliminate
the problem of cascading from the tax system.

For the Central government, there is a need to replace complex and separate service tax and central
excise duty laws with a single tax.
Indian economy is getting more and more globalized. More than 160 countries have already
introduced GST in some form , France was the first country to implement GST in 1960. Countries such
as Singapore and New Zealand tax virtually everything at a single rate; Indonesia has five positive
rates, a zero rate and over 30 categories of exemptions. In China, GST applies only to goods and the
provision of repairs, replacement and processing services. As we are getting globalized there is a
need to have integrated tax system. Under the GST scheme no distinction is made between goods
and services for levying of tax. In other words, goods and services attract the same rate of tax.
In India, at present there are various forms of taxes on product and services such as value-added tax,
excise duty, service tax, and sales tax levied on the manufacture, sale and consumption of goods and
services in the country. In one or the other way, it is creating cascading impact of taxes i.e. tax on tax
on production and distribution cost of goods and services. There is a need to exclude cascading
effects of taxes, which in turn will significantly improve the competitiveness of original goods and
services that impacts the GDP growth.
Cascading tax revenues have differential impacts on firms in the economy with relatively high burden
on those not getting full offsets. This analysis can be extended to international competitiveness of
the adversely affected sectors of production in the economy. It is felt that the GST would serve a
superior reason to achieve the objective of streamlining indirect tax regime in India which can
remove cascading effects in supply chain till the level of final consumers.
Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale and
consumption of goods and service at a national level. In simple terms, GST may be defined as a tax
on goods and services, which is leviable at each point of sale or provision of service, in which at the
time of sale of goods or providing the services the seller or service provider may claim the input
credit of tax which he has paid while purchasing the goods or procuring the service. It is basically a
tax on final consumption.
New Article 366(12A) of the Indian Constitution defines Goods and Services Tax (GST) means any tax
on supply of goods or services or both except taxes on the supply of the alcoholic liquor for human
consumption. GST is a consumption based tax/levy. It is based on the “Destination principle.

”GST is applied on goods and services at the place where final/actual

consumption happens. As we know, GST is a tax which is passed till last stage;
we have multiple indirect taxes which will be added to final cost, GST helps to
streamline all those taxes and reduce the amount of tax, eliminates double
charging in the system.

With the introduction of GST, wide section of people considered implementation of GST as a
remarkable reform in the indirect tax system of India. They perceived GST in one way or another.
Some of the basic Expectation of common people was discussed later on in the paper.

And on the basis of which, A structured questionnaire have been framed and After the completion of
one year from its implementation a ground reality check has been conducted to verify the credibility
of GST and its impacts on common people, that whether their expectations have been fulfilled or
not.

Review of Literature:
Well, a lot of research works have been done to know the impact of GST on Indian economy,
or on various sectors, similarly a lot of research papers shows what will be the impact of GST
on Common people but not enough research work have been conducted to know how the
common people perceives this new indirect tax and how will it effect their daily life. Some of
the Research works regarding the Need, Benefits, Expectations of Common people are :

GirishGarg, (2014) - “Basic Concepts and Features of Good and Service

Tax in India”, it is found that GST is the most logical steps towards the
comprehensive indirect tax reform in our country since independence. GST will
create a single, integrated Indian market to make the economy stronger. Under
GST, the taxation burden will be divided equitably between manufacturing and
services, through a lower tax rate by increasing the tax base and minimizing
exemptions. Through this it is likely to improve tax collections and Boost India’s
economic development by breaking tax barriers between States and integrating
India through a uniform tax rate.

Pinki, SupriyaKamna&RichaVerma (2014) Goods and Service Tax Panacea for Indirect Tax
System in India” it is found that the GST is India’s most ambitious indirect tax reform plan, which
aims at removing the cascading effect of tax. The movement of GST was declared in 2008 and
supposed to be in force by 2010. Due to various reasons it could not be in force. GST has been
implemented in more than 150 countries which will leads to economic growth
of the country.

Syed Mohd Ali Taqvi (2013) “Challenges and Opportunities of Goods and
Service Tax in India” the researcher explains the GST is only indirect tax that directly affect all
sectors and sections of our country. It is aiming at creating a single, unified market that will benefit
both corporates and economy. He also explain the proposed GST model will be implemented parallel
by the central and state governments as Central GST and State GST respectively.

Jana V. M., Sarma& V Bhaskar (2012) “A Road Map for implementation

of Goods and Service Tax”, from the study it is found that the steps to be
undertaken to implement the comprehensive tax system i.e., GST. The authors
have thrown light on the constitutional amendment required for the
implementation of GST in India.

Introducing GST and Its Impact on Indian Economy BeriYogita (2012) “Problems and Prospects
of Goods and Services Tax (GST) in India” in this article the author say that India has witnessed with
number of tax reforms since Independence. The implementation of GST will become major indirect
reform in India though is subsumes many existing indirect taxes like central excise duty, customs
duty, service tax, additional duties etc. by
implementation of GST there will be levy of central taxes both on goods and
services which integrates and widen the tax base.

Dr. R. Vasanthagopal, (20 11)“GST in India:” A Big Leap in the Indirect

Taxation System”, found that the positive impacts are dependent on a neutral
and rational design of the GST. Balancing the conflicting interests of various
stakeholders, complete political commitment for a fundamental tax reform with
a constitutional amendment, the method of valuation for levying the tax is to be
required.

Govinda Rao (2009) “Goods and Service Tax – Some progress towards clarity” the author in his
article express his views on the first empowered
committee report of state finance ministers of Goods and Service tax to be
implemented in India. He also explains salient features, shortcomings of the
proposed GST. He suggests that the proposed GST model should overcome the
shortcomings of VAT system. He also throw light on the challenges faced in the
implementation of GST in India
Statement of problem
The fundamental idea behind the concept of GST is to eliminate various forms of indirect taxes that
are levied and collected at different points of consumptions and to overcome the shortcomings of
the existing indirect tax system. This study analyses how GST would impact common people and how
they have perceived GST.

Objectives of the study

 To know the Expectation of common people before the implementation of GST.
 To know the ground reality of common people expectation after the completion of
one year from its implementation.
 To know the various challenges or hardship faced by common people during the
above mentioned period.

Scope of the study

The present study is made to understand GST and its impact on common people. Its main focus is to
understand whether GST will burden the end users (i.e. Common man) or will it be beneficial. A
critical analysis is made on the impact of GST on common people and their perception before the
implementation as well as after the completion of one year from its implementation.

Limitation of the study

This is my first attempt in writing an empirical research on any topic with a well-structured
questionnaire. Even couldn’t get mentorship from any one regarding this research paper .

Research Methodology
The study has been conducted in three phases through drafting a structured questionnaire
containing three different aspects. The first phase relates to the pre-implementation era of GST with
the objective to know what were the expectation of common people regarding GST.. The second
phase relates with the current position of common people perception to know whether their
expectation have been met or not after the completion of one year from its implementation and the
Third phase deals with the challenges and hardships which the common people went through during
the above mentioned period.
for this purpose simple random sampling have been conducted and a total of 100 respondents have
been selected out of which 67 respondents have been selected and remaining were rejected as they
were not upto the marks.
Analysis and Interpretation

Introduction of GST is expected to simplify our present Tax system in which only a single
uniform Tax will be levied on both goods and services at state and central level. This tax will
amalgamate several other indirect taxes like Customs Duty, Service Tax levied by Centre,
Sales Tax and VAT levied by respective states into a single tax. This will actually reduce the
cascading effect of Tax on production and distribution of goods and services which in turn will lead to
decline in the prices of goods and services.
The proposed Goods and Services Tax (GST) would reduce manufacturing cost and benefit
end-consumers. The elimination of multiple tax structure at Central and State levels would
make the manufacturing sector viable and globally competitive. A slight percentage reduction in the
production cost will increase the profit by a comparative higher percentage which will create way for
reduction in the price of goods and benefiting the end consumers.
Roughly more than half of trucks transit time is wasted due to material scrutiny and local
based tax compliances which negatively impact the overall production and logistics time.
These unproductive transit hours along with regulatory impediments cause in efficiency in the
working of Indian manufacturers.
To overcome the above problem, an integrated GST (IGST) will be levied by the Centre for
all inter-state transactions involving supply of goods and services. Thus abolition of CST and
Entry Tax would reduce the cost of production of goods and services and also it is considered as a
great boon to the consumers because the movement of goods between inter-states is faster and the
consumers can obtain the goods at a reduced cost. It is observed that inter-state sale of goods and
services may avail input tax credit which will lead to removal of extra level warehousing in the supply
chain, thereby leading to greater cost benefits which will be passed on to the consumers.

Initially the people were asked whether they were aware of GST or Not. In response 100 % people
( i.e, 207 respondents ) were aware of GST.

Then they were asked about the sources of information about GST. Then out of 207 people; 146
people (70 % ) were aware through News and print media, 35 people (17 %) were aware through
online sources , 18 people (9%) were aware through professionals, and remaining 8 people (4%)
were aware through other sources (friends and families)

Then the people were asked to response about the expectation which they were expecting from GST,
and for this purpose list of 20 benefits were enlisted and were asked to rank in ascending order i.e,
the most awaited expectation at 1st rank and the least awaited expectation at the lowest i,e, 20 th
rank. And on the basis of which ranks were as
Expectations Ranks responden
ts
Will remove cascading effect 1 108

Will curb inflation 2 93

Uniform price throughout the Nation 3 129

Will subsume All taxes 4 81

Will Reduce Tax rate 5 114

Will boost Digital India 6 129

Will lead to GDP Growth 7 144

Price of Essential commodities will reduce 8 99

Expand Tax payer base 9 87

Will boost MAKE IN INDIA 10 123

Will Enhance Transparency 11 129

Will Reduce corruption 12 93

Will increase Govt. revenue 13 78

Will Reduce paper trails and compliance procedure 14 114

Will Reduce Tax Evasion and Avoidance 15 135

Will Increase Employment Opportunities 16 75

Will reduce transportation costs 17 111

Petrol will also be covered under GST 18 69

Price of luxurious items will Reduce 19 132

Will boost up small scale and MSME industries. 20 141

Table showing ranking of their expectation with most prominent at rank

1ST and with the least prominent at 20th rank
Expectations Ranks Responde
nts
Will remove cascading effect 1 84

Will curb inflation 2 63

Uniform price throughout the Nation 3 69

Will subsume All taxes 4 51

Will Reduce Tax rate 5 54

Will boost Digital India 6 84

Will lead to GDP Growth 7 102

Price of Essential commodities will reduce 8 69

Expand Tax payer base 9 57

Will boost MAKE IN INDIA 10 63

Will Enhance Transparency 11 99

Will Reduce corruption 12 63

Will increase Govt. revenue 13 57

Will Reduce paper trails and compliance procedure 14 84

Will Reduce Tax Evasion and Avoidance 15 75

Will Increase Employment Opportunities 16 57

Will reduce transportation costs 17 72

Petrol will also be covered under GST 18

Price of luxurious items will Reduce 19 36

Will boost up small scale and MSME industries. 20 51

Table showing benefits which have been achieved by the common

people
Phase III showing the hardship and challenges faced by common
people.

Challenges faced by common people Rank Respond

ents
Lack of knowledge about GST 1 114

Costlier installation 2 102

Technological upgradation (from the previous one to the latest one) 3 129

Petrol and diesel still outside the perview 4 117

Ambiguity in mind 5 147

Hiring professionals 6 102

Complex procedure huge number of returns 7 81

Under developed IT mechanism 8 90

Very less period granted for adapting new tax regime 9 87

Implemented in the middle of the year. 10 123

Increase in operational costs 11 111

Major setback for cottage and small scale industries. 12 78

Commodities become costlier. 13 93

Inflationary in nature. 14 132

Decline in GDP 15 144

Table showing challenges that were faced by common people.

Findings:-
The First Phase
From the above mentioned table following findings can be easily derived:
Out of the 207 respondents, it can easily be seen that the top 5 expectations were with Maximum
number of respondents i.e, 108 (52.73 %) have expected that GST will reduce cascading effect, and
ranked I, following with 93 respondents (44.26%) who have expected that will curb inflation and is
ranked II And again following with 129 respondents (62.17%) who have expected uniform prices
throughout the nation at rank III and 81 (38.29%) respondents expecting GST will subsume all taxes
at IV and 114 (55.71%) respondents will reduce taxes at V rank.

Similarly, least 5 expectation were, 141 number of respondents (68.01%) have ranked GST will boost
up small scale and MSME industries and ranked at 20 th spot, preceding 126 respondents (60.68%)
have ranked from GST, Price of luxurious items will Reduce at 19 th rank, with 69 respondents
(33.32%) Petrol will also be covered under GST at 18 th rank, with 111 respondents ( 53.22%) who
expected GST will reduce transportation costs at 17 th rank and lastly with 75 respondents(36.31%)
who expected GST will Increase Employment Opportunities at 16 th rank.

The second phase was how much of the expectation have been achieved by the common people.
Out of the 207 respondents, top 5 expectations which were received by them are Maximum number
of respondents i.e, 84 (53.73 %) have expected that GST will reduce cascading effect, and ranked I,
following with 63 respondents (46.26%) who have expected that will curb inflation and is ranked II
And again following with 69 respondents (64.17%) who have expected uniform prices throughout the
nation at rank III and 51 (40.29%) respondents expecting GST will subsume all taxes at IV and 54
(56.71%) respondents will reduce taxes at V rank.

Similarly, least 5 expectation were, 51 number of respondents (25.37%) have ranked GST will boost
up small scale and MSME industries and ranked at 20 th spot, preceding 36 respondents (17.91%)
have ranked from GST, Price of luxurious items will Reduce at 19 th rank, with 00 respondents (00%)
Petrol will also be covered under GST at 18 th rank, with 72 respondents (35.82%) who expected GST
will reduce transportation costs at 17 th rank and lastly with 57 respondents(28.35%) who expected
GST will Increase Employment Opportunities at 16 th rank.

Third phase relates with the hardships and challenges faced by the common people after the
completion of one year from its implementation. Out of 207 respondents 81 (39.13%) respondents
does not feel any sort of hardship or challenges after its implementation ,and among the remaining,
114(55.07%) respondents finds Lack of knowledge about GST among the most challenging factor,
following with 102(49.27%) respondents finding costlier installation as a second challenging factor
again with 132(63.76%) respondents finding Technological upgradation (from the previous one to
the latest one) as 3rd most challenging factor, similarly with 117(56.52%) respondents finding Petrol
and diesel still outside the perview as a challenging factors at 4 th rank and finally some of the
respondents finds Ambiguity in mind Hiring professionals and Complex procedure as huge number of
returns are filled as other challenging factors.
When I asked for the reason behind their responses, I come up with these major findings.

Remove cascading effect:- Most of the people expected that after GST various taxes like VAT, CST,
SALES TAX, ENTRY TAX, SERVICE TAX will subsume. And even after the completion of one year from
its implementation many of them still believes that GST has subsumed many of the indirect taxes.

Curb inflation: Most of the respondents have expected that GST will curb inflation. The reason
behind their expectation was as it will remove cascading effect i.e, tax on tax (double taxation) the
price of the commodity will decrease which results in decline in the price level index and will curb
inflation. And even after one year most of the people thinks that GST has curb inflation.

Uniform prices throughout the Nation:- Even much before its implementation, the one thing which
can easily be heard from everyone was:- ONE NATION-ONE TAX. So everyone was very much certain
that there will be one tax everywhere throughout the country. And this was the main beauty of this
tax. However, many of them were agreeing with this but some of them stating that there are still 5
slabs of rate for different products. So its not like one nation one tax.

Will reduce paper trails and complexity:- Most of the respondents were expecting that with the
implementation of GST, most of the works will be online system based and there will be less paper
trails and complexity regarding registration and return filling and even after one year from its
implementation most of the people were in the opinion that almost everything is now digitalized and
done through online system that is no face to face interaction with the administration and the
businessman.

Check on corruption;- most of the people were also expecting that with the introduction of GST
there will be less face to face interaction with the administration and the user which will lead to
decline in the corruption level in India. And most of the respondents still think that the corruption
has led down slightly

Will boost make in India :- Most of the respondents also expecting that with the reduction in Tax
rate, and less paper trails and complex procedure. Ease of doing business in India will be influenced
positively and will attract various big investors across the globe to come forward and invest in India
which will give wings to Make in India campaign. It can be easily seen as India has jumped up 30
positions from 131st position to 100th position in ease of doing business reports.

Will lead to GDP growth: - most of the respondents also expecting that with the above mentioned
factor i.e, reduction in tax rate, less paper trails, less corruption, boosting Make in India will definitely
lead to GDP growth in years to come.

Challenges faced by the common people.

However, GST have been perceived by the common people in both ways, many of them have
welcomed this historic step taken by prime minister Narendra Modi, but along with applauses, GST
as been criticized also in one way or other. Some of the prominent challenges faced by the common
people are:-

Lack of knowledge about GST: most of the respondents feel that proper knowledge about GST is still
missing as many of them are only aware of the term GST but no one knows more than that. Still a
lots of ambiguity remains in the mind of common people regarding filling of returns, registration,
even in some cases businessman were charging GST on the invoice price which have already included
previous indirect taxes.
Costlier installation; - Most of the respondents finds that up gradation of whole mechanism into the
new tax system i.e, GST has affected them in many ways. They have to change the whole mechanism
and install new software of GST. Not only this, the respondents belongs to small businessman finds it
difficult to install a computer with online connection as they have to file 37 returns in a year. And
around 3 returns every month .so they found installing new mechanism a challenging one.

Hiring professionals: - Most of the respondents finds that with the introduction of GST, number of
returns to be filled have now been raised from 2 or 3 to 37 in a year and around 3 returns every
month. So it becomes almost impossible for a small business man to fill such huge returns alone with
the upgraded online system.so they have to hire professionals for filling returns and fulfilling aother
compliances on time. Some of them even mentioned that their 30-40 %incomes are now incurring in
paying professionals.

Multiple taxes:- Some of them even felt that initially GST was said to be “ ONE NATION –ONE TAX”
but after its implementation there are still various multiple taxes such as CGST, SGST, IGST, UTGST. So
it was just a hoax that there will be only single tax.

Petrol and diesel out of GST: almost majority of the respondents wanted that petrol and diesel
should come under GST as they are most crucial commodity on which prices of other commodities
depends .but even after the completion of one year from its implementation , it is out of the perview
of GST. Thus, most of the people are feeling disappointed and still wants GST to come under GST.

Services becomes costlier:- most of the respondents felt that since the rate of services under GST is
18% which was around 14 % in th previous tax regime will definitely cost them more as they have to
pay more for the services which they are availing. This factor also perceived as a challenges by the
common people.

Other challenges were. Most of the respondents also felt that it has been implemented in the
middle of the year which makes it difficult for them to match according to their financial statements,
some of them felt that very less time has been provided to them to adopt the new tax regime, some
of them even felt that small and medium enterprises will suffer as the tax benefit shield provided to
them has been lifted up under GST, and last but not the list.

Suggestions ;
From the above mentioned challenges, following suggestions can be provided:

 Proper education regarding GST

 FREE GST software to the businessman or if its not possible then they must be provided at a
very concessional rates
 Return procedure should b simplified.
 more relaxation to the small businessman
 reduced tax rates for essential commodities
 reduced rate of tax on services
 awareness programmes, conduct of training programmes conferences, seminars, etc
 should be included in academic syllabus
 Reducing chaos and ambiguity still present in common people mind.
Conclusion:-
GST, Undoubtly, one of the major historic reform in indirect tax system in India, however many
countries have already implemented GST and has already given fruitful outcomes to these countries.
came late – but came correct, however, after the completion of one year various remarkable
outcomes have been noticed in the form of increased GDP (1.9% growth, Increased tax payer base
(5.73 cr. – 6.84 cr.), number of registered person under GST increased from 6.4 million to 11.4
million, almost double, and many more. but in between the times, Govt. has restructured tax system
many times, framed new policies various time, whether, in the form of new tax slab or whether in
the form of inclusion or exclusion of commodities from the tax preview. All the steps so far taken by
the Govt. in making GST simpler are really a welcome move. However, I am personally, thankful to
the Govt. for understanding the problems of common mass and resolving the issues. But there is still
a long way to go and GST law is yet to be made simpler. As on date traders, Tax payers and Tax
practitioners are getting problems with the complexity of GST and now it is high time to do away with
such complexity. If Govt. makes this law simpler and user friendly then it is really going to be a
reform of the decade and will boost our economy. It is further seen that people don’t have problems
with the GST law rather problems are coming in its compliance, tremendous increase in paper works,
improper functioning of GST portal etc.
Bibliography and Annexure
GirishGarg, (2014) - “Basic Concepts and Features of Good and Service
Tax in India

Pinki, SupriyaKamna&RichaVerma (2014) Goods and Service Tax Panacea for Indirect Tax System in
India”

Syed Mohd Ali Taqvi (2013) “Challenges and Opportunities of Goods and
Service Tax in India

Jana V. M., Sarma& V Bhaskar (2012) “A Road Map for implementation

of Goods and Service Tax”

Introducing GST and Its Impact on Indian Economy BeriYogita (2012) “Problems and Prospects of
Goods and Services Tax (GST) in India”

Govinda Rao (2009) “Goods and Service Tax – Some progress towards clarity”

Impact of GST on Various Sectors and Challenges for GST Implementation

- Dr. N. Bagyalakshmi

The Impact of Goods and Service Tax (GST) on End Consumers of Manufacturing
- Alamelu. L. & Sharon David\

“An Insight of GST in India”. The Institute of Cost Accountants of India (Oct. 2015),
Volume

1. https://economictimes.indiatimes.com/news/economy/policy/one-year-of-gst-the-successes-
failures-and-whats-next-on-the-agenda/articleshow/64787124.cms

2. http://www.relakhs.com/gst-goods-services-tax-in-india/#\
3. www.goodsandservicestax.com
4. http://timesofindia.indiatimes.com/
5. http://www.indiataxes.com/Information/VAT/Introduction.htm
6 http://www.taxmanagementindia.com/wnew/detail_rss_feed.asp?ID=1226
7. www.gstindia.com/basics-of-gst-implementation-in-india
8. www.taxguru.in/goods-andservice-tax/goods-service-tax-gst.2html9.
9 http://www.desikanoon.co.in/2016/02/amendment-procedure-in-india.html
10. http://www.archive.india.gov.in/citizen/taxes.php?id=13
ANNEXURE
Questionnaire for Common people perceptions towards GST

Note: all the information provided by you would be used for academic purposes only.

I, Shubham Mishra (Assistant Professor, Dept. of Commerce, AMPGC) doing work on a research
paper entitled “Perception of common people towards Goods and Services Tax, 2017 (GST) after
the completion of one year from its implementation..” Therefore, we request you to fill the
questionnaire. We shall be highly obliged to you for your support.

Name

Address

Contact No.

Email ID

Gender Male Female

Age

Educational Qualification

Designation

1 ). Are you aware of GST ?

 Yes
 No

2 ) How do you get to know about GST ?

 Friend
 Print Media And News
 Online Sources
 Neighbours
 Professionals
 Others
Specify, if any……………………………………………………………………………….

3 ). Have you felt that the implementation of GST was Necessary ?

 Yes
 No
 2. 1.

3.

If yes, what benefits do you expect to get from GST?

Please rank (1 for highest and 20 for lowest choice)
I. Will subsume All taxes
II. Will remove cascading effect
III. Will lead to GDP Growth
IV. Will curb inflation
V. Will boost MAKE IN INDIA
VI. Will boost Digital India
VII. Will increase Govt. revenue
VIII. Will reduce transportation costs..
IX. Will Reduce paper trails and compliance procedure.
X. Will Reduce Tax Evasion and Avoidance
XI. Will Reduce Tax rate
XII. Price of Essential commodities will reduce
XIII. Price of luxurious items will Reduce
XIV. Expand Tax payer base
XV. Petrol will also be covered under GST
XVI. Will Enhance Transparency
XVII. Will Reduce corruption
XVIII. Will boost up small scale and MSME industries.
XIX. Will Increase Employment Opportunities
XX. Uniform price throughout the Nation

1. What benefits you actually perceived from GST after the completion of one year .
Please rank (1 for highest and 20 for lowest choice)
(You can even MARK CROSS , if you feel the below mentioned benefits have not been received by
you.)

I. Subsumed All taxes

II. Removed cascading effect
III. Enhanced GDP Growth
IV. Curbed inflation
V. Boosted MAKE IN INDIA
VI. Boosted Digital India
VII. Increased Govt. revenue
VIII. Reduced transportation costs..
IX. Reduced paper trails and compliance procedure.
X. Reduced Tax Evasion and Avoidance
XI. Reduced Tax rate
XII. Price of Essential commodities has reduced
XIII. Price of luxurious items has reduced
 XIV. Expanded Tax payer base
XV. Petrol has been covered under GST
XVI. Enhanced Transparency
XVII. Reduced corruption
XVIII. Boosted up small scale and MSME industries.
XIX. Increased Employment Opportunities
XX. Uniform price throughout the Nation

2. Have you ever felt any challenges after the implementation of GST?

 Yes
 No

If yes, please rank the challenges which you think that you might have faced after the
implementation of GST? (1 for highest and 15 for lowest choice)

I. Lack of knowledge about GST

II. Technological upgradation (from the previous one to the latest one)
III. Costlier installation
IV. Hiring professionals
V. Very less period granted for adapting new tax regime
VI. Commodities become costelier.
VII. Decline in GDP
VIII. Inflationary in nature.
IX. Petrol and diesel still outside the perview
X. Complex procedure huge number of returns
XI. Ambiguity in mind
XII. Under developed IT mechanism
XIII. Major setback for cottage and small scale industries.
XIV. Increase in operational costs
XV. Implemented in the middle of the year.

Thank you for giving your valuable time and suggestions..