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Abstract
This research paper seeks to access the opinion towards the medium enterprises owners about GST implementation and the difficulties faced by them while filing the GST return. 50 Medium enterprises owners were analyzed in order to identify to access the opinion of GST implementation in maraimalai nagar, cengalpattu district and the kind and extent help to them to file the GST return and the implementation of the provisions under the GST law. The study aim to reveal that there is a problem faced by the Medium enterprises business owners regarding the GST and its rules. Hence this research papers made an attempt to gathered information from those who would have been affected from the applicability of GST were founded. The responses were gathered from the respondent and analyzed with the help of factor analysis and structural equation model to access the opinion of the respondents. The results exposed that GST Law may be used as the most frequently by the medium enterprises business owner. The main areas to be focused include simply the filing returns of the GST and need to provide awareness. Most of the respondent has been stated that issues like GST rate is too high for the medium enterprises business and Client/customer refuse to pay GST as well as SGST, so the customer to couldn’t able to buy the products. Hence the business circulation is getting down.