Towards Excellence

(ISSN No. 0974-035X)
(An indexed refereed & peer-reviewed journal of higher education)
UGC-MALAVIYA MISSION TEACHER TRAINING CENTRE GUJARAT UNIVERSITY

“ENTREPRENEUR’S OPINIONS AND CONSCIOUSNESS ABOUT GOODS AND SERVICES TAX (GST) IMPLEMENTED IN SELECTED CITIES”

Authors:

Gaurangkumar Barot

Abstract:

Purpose: To know the entrepreneur’s General Awareness and perception, knowledge and information of about GST.

Design/ Methodology/ Approach: After reviewing various kinds of literature related to GST and its implication by the government. It is very important to know the opinions, General Awareness and perception, knowledge and information and observations of entrepreneurs about GST.   As per the objective of the study, a hypothesis was set. For the testing of the hypothesis, a primary survey/study of 500 samples taken through a structured questionnaire. Collected data converted into tabular form. As per the suitability of data, a statistical test applied to it.  

Findings: What are the main problems faced by the entrepreneurs about GST and what is lacking to get the knowledge of it. On which point government and society should work, more indicated here.   

Research Limitations / Implications: The study is considering 20 percent of the population. Also, three cities (Business Hub Area) i.e. Silvassa, Daman & Vapi.

Practical implications: Suggestions for the betterment and make more simple GST various Suggestions are given in this study. Moreover, Government and Society should adopt these suggestions, not only in this limited area but it can apply to the National level. The Central government also takes into consideration all these things while in the next meeting of the GST Council.

Originality / Value: The paper is fully original as primary data collected from entrepreneurs of these selected cities (which is Business Hub). Furthermore, in this area, any research scholars did not complete this kind of study previously.   

Keywords:

Goods and Services Tax, Indirect Tax, Entrepreneur, Business Hub of western India , Tribal Area of western India, one tax one nation.

Vol & Issue:

VOL.14, ISSUE No.1, March 2022