A Empirical Research on Retailer Perception on GST in Vellore District

Abstract

In this research use empirical study on retailer it show the supply chain of the production and distribution to end user to the collection of tax. Different slab rate are implemented by our government and also facilitate the foreign direct investment of retailers. ANOVA show the retailer perception about GST. The researcher use primary data collection to the retailer and collect the information directly as well as indirectly. The GST avoid cascading effect in the distribution chain and increase the tax payer