Page 1 of 12
European Journal of Business &
Social Sciences
Available at https://ejbss.org/
ISSN: 2235-767X
Volume 07 Issue 05
May 2019
Available online:https://ejbss.org/ P a g e | 1024
A Study On Public Awareness Towards Goods And Service Tax In Tirunelveli City
Mr. S. Isaac Christopher
Assistant Professor of Commerce
Nazareth Margoschis College at Pillaiyanmanai
Affiliated by Manonmaniam Sundaranar University, Tirunelveli-12, Tamil Nadu.
Abstract
Introduction of GST would be a really important step within the field
of taxation reforms in India. By amalgamating major portion of Central and State taxes
into single tax and permitting set-off of prior-stage taxes, it might mitigate the ill effects of
cascading and pave the approach for a standard national market. A number of them gave a
positive response and a few others gave negative response because the implementation has
resulted in higher costs for goods and services and so this tax might cause a burden to people.
Therefore, this study was pointed out the public awareness and information on the
implementation of Goods and Service Tax (GST). The sample comprised
of sixty respondents of the study. The selection of sample was carried at random. It’s a
difficulty if people still unaware or confuse with the tax system of GST and become
worst once people ignore and boycott to not pay the tax. GST may be
a widespread issue that's being mentioned by people day by days, it's necessary to
know whether or not the general public is conscious of the government’s arranged and
do they need information on this issue. it's concluded that providing adequate and
relevant basic information is most necessary to create them better perceive the
general principle of GST by organizing seminar, talk, training, course, and forum so as to
extend awareness and information and conjointly change to regulation. No doubt that
GST can offer Republic of India a first tax system by grabbing completely different treatment
to the manufacturing and service sector.
Key words: GST. Tax, Awareness and Knowledge.
Page 2 of 12
European Journal of Business &
Social Sciences
Available at https://ejbss.org/
ISSN: 2235-767X
Volume 07 Issue 05
May 2019
Available online:https://ejbss.org/ P a g e | 1025
INTRODUCTION
Goods and Services Tax (GST) was rolled out in India with effect from 1st July 2017.
GST is the greatest tax reform in India. It transforms the system of taxation and tax
administration into a digital world by adopting the latest information technology. With the
introduction of GST India has joined the club of developed and progressing nations which are
already having a common tax on goods and services.
Important of the study
The main aim of this study is to find out awareness of “Goods and Service Tax”
among Public in Tirunelveli city and to suggest ways and for solving the problems of the
people.
The important of this study also lies in the fact that on attempt is made to identify the
various factors which plays an important role in the creation of the awareness.
The Various facts and figures both through primary sources and secondary sources are
considered and analyzed to make this a useful study.
Statement of the problem
The new GST (Amendment) Bill is yet to be ratified by all the states of India and is
yet to be passed by the Parliament of India. Since there is a dilemma in the GST
(Amendment) Bill, there is a lack of awareness among the general public. Even the
professionals in the Indian Financial System are facing problems of clarity in the concepts of
GST. Therefore, it is the need of the hour to have a study on the public awareness towards
GST(Amendment) Bill.
Need of the Study
There are many research projects regarding the public’ perception towards GST,
Public Awareness, Impact of GST and so on. “A Study on Public Awareness towards
Goods and Service Tax in Tirunelveli City” is an untouched topic, hence the present study
has been undertaken to fill up that gap.
Page 3 of 12
European Journal of Business &
Social Sciences
Available at https://ejbss.org/
ISSN: 2235-767X
Volume 07 Issue 05
May 2019
Available online:https://ejbss.org/ P a g e | 1026
Objectives of the Study
The following are the objectives of the study:
1. To have an overview about the new GST Bill in India.
2. To have a study on public awareness towards GST in Tirunelveli city.
3. To determine level on publics’ awareness on Goods and Services Tax in
Tirunelveli city.
4. To provide suggestions based on the findings of the study.
Methodology
The research was based on both primary data and secondary data. Primary data
was collected by using Interview Schedule and secondary data have been collected from
journals, websites and so on. The research was not possible to study the entire population of
Public Awareness towards GST in Tirunelveli city. So the research has collected only limited
respondents’ i.e.120 respondents. The researcher has selected the method of Judgement
sampling. The Period of study is from January 2019 to February 2019.
Limitations of the study
The limitations of the study include
The area of the study is restricted to Tirunelveli City area only.
The researcher has collected data only from 120 general public due to time
constraint.
Analysis and Interpretation of Data
In this Chapter the opinion of the sample respondents about Goods and Services Tax
has been analyzed.
