Özet:

Under GST, all past policies and levies are brought together under a single system. The Goods and Services Tax (GST) makes it easier for businesses to operate and develop across the country with minimal hassle. But, the GST Council and the Central Government need to address several concerns raised by taxpayers immediately. The success that was predicted for July 1, 2017 can only be realized if the following conditions are met. As we buy so much of our daily necessities from stores, retailers are also crucial to the growth of the economy. The adoption of GST would affect all sectors of the economy, including the retail sector due to the vital role retailer’s play in the supply chain. The focus of this research was on how knowledgeable and accepting of GST and its rules retail store owners and employees are. The 150 stores in the Kochi district were randomly chosen. In this investigation, a sampling method other than probability was applied. The results of this study were analyzed using the weighted average and the percentage analysis techniques.

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