A Study On Retailers Perception Towards Goods And Services Tax With Special Reference To Palakkad Town

@article{1701453,
      author = {LINCY N L, DR K PARIMALA KANTHI},
      title = {A Study On Retailers Perception Towards Goods And Services Tax With Special Reference To Palakkad Town},
      journal = {Iconic Research And Engineering Journals},
      year = {2019},
      volume = {3},
      number = {2},
      pages = {351-355},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1701453.pdf},
      abstract = {Goods and services tax or GST is one indirect tax for the whole nation, which will make India one unified common market. It is a single tax on the supply of goods and services right from the manufacturer to the consumer. The tax came into effect from July 1 2017 through the implementation of one hundred and first amendment of the constitution of India .The tax replaced existing multiple cascading taxes levied by the central and state governments.The execution of GST in India emerges from the complications of the  tax system of the country. GST targets to minimize the hitchers  in double taxation. Primarily eradicating cascading tax and smoothing the flow and structure to make it more seamless and organized it will assist in making full input tax credit possible at central and state level. GST would also help to restructure inter-state transactions. It also eases the launch of startups and makes business relatively easier. In a long term prospective, this may also lead to a rise in the economic growth of the country.},
      keywords = {GST, Tax, consumer, governments, transactions},
      month = {August},
  }