Awareness and problems of GST payers: An evaluation of GST implementation
The introduction of Goods and services Tax (GST) regime in India is the biggest revolution in terms indirect tax system. The aim of this research paper is to know the awareness level of GST payers regarding various aspects of GST and to study the problems tackled by them in connection with GST implementation. The study made use of tools like Friedman Rank test and other descriptive statistics measure to analyze the data collected from GST payers. The study reveals that majority of the GST payers lack awareness on most of the GST aspects and face issues in terms of filing returns.