Project Submitted To
Project Submitted To
Project submitted to
MASTER DEGREE
IN
COMMERCE
Submitted by
M. SINDHU
(Reg. No.P19113629)
Department of Commerce
MARCH – 2021
Mrs. T. PANCHAVARANAM, M.Com., M.Phil.,
Asst. Prof., Department of Commerce
IDHAYA COLLEGE FOR WOMEN,
Kumbakonam – 612001.
CERTIFICATE
BY
M. SINDHU
During the Academic year 2019 – 2021 under the guidance and
Supervision of Mrs. T. PANCHAVARANM, M.Com., M.Phil., Asst.
Professor, Department of Commerce. Idhaya college for women.
Kumbakonam and this work have not been submitted elsewhere for any
other degree.
Place: Kumbakonam
(M. SINDHU)
CONTENTS
LIST OF TABLE
LIST OF CHARTS
1
I INTRODUCTION
II
24
REVIEW OF LITERATURE
CONCEPTUAL FRAMEWORK OF
28
III GOODS AND SERVICE TAX
ANALYSIS OF CUSTOMER PERCEPTION
50
IV TOWARDS GOODS AND SERVICE TAX
FINDINGS, SUGGESTIONS AND
94
V SONCLUSION
BIBLOGRAPHY 98
LIST OF TABLES
TABLE PAGE
NO NAME OF THE TABLE NO
4.1 Gender wise classification of the respondents 50
4.2 Marital status of respondents 52
4.3 Age wise classification of the respondents 54
4.4 Education classification of the respondents 56
4.5 Income level of respondents 58
4.6 Occupation of the respondents 60
4.7 Aware about GST implementation in India the respondents 62
4.8 Knowledge about you responsibility as a taxpayer of GST 64
4.9 Would GST enhance the capability effectiveness and 66
transparency of current taxation system
4.10 GST is a very good tax reforms for India of 68
4.11 GST has increased the various legal formalities 70
4.12 GST has increased the tax burden on common man 72
4.13 India is really ready for GST implementation 74
4.14 GST has increased the tax burden on businessman 76
4.15 Govt., has imposed GST on people without any preparation 78
4.16 GST is very difficult to understand 80
4.17 GST will increased the inflation in the country 82
4.18 GST is a beneficial in long term 84
4.19 GST will increase the tax collection of Govt., 86
4.20 GST will affecting small business very badly 88
4.21 Customer purchasing power in effectively 90
4.22 GST affects the India capital stock market operation 92
LIST OF CHARTS
TABLE
NAME OF THE CHART PAGE NO
NO
4.1 Gender wise classification of the respondents 51
4.2 Marital status of respondents 53
4.3 Age wise classification of the respondents 55
4.4 Education classification of the respondents 57
4.5 Income level of the respondents 59
4.6 Occupations of the respondents 61
4.7 Aware about GST implementation in India 63
Knowledge about you responsibility as a taxpayer of 65
4.8 GST