Vol. 7 No. 2 (2017): Vol 7, Iss 2, Year 2017
Articles

A study on level of awareness on gst (a study with special reference to puducherry

Veeravel V
Project Fellow, Department of Commerce, School of Management, Pondicherry University, Puducherry-14, India.
Rinku Champramary
Ph.D Research Scholar, Department of Commerce, School of Management, Pondicherry University, Puducherry-14, India
Published June 30, 2017
Keywords
  • GST, Puducherry, Input tax credit
How to Cite
V, V., & Champramary, R. (2017). A study on level of awareness on gst (a study with special reference to puducherry. Journal of Management and Science, 7(2), 380-386. https://doi.org/10.26524/jms.2017.59

Abstract

Global experience shows that GST serves as a best tax system that contributes
towards the revenue generating activities of the government; which might be one of the
possible reason for being implemented in India. As implementation of GST is getting
momentum in India. This study is attempts to investigate the level of awareness on GST in
the city Puducherry among the selected traders based on convenient sampling of fifty
respondents mostly general traders, with the help of a structured questionnaire. The findings
of this study reveals that the level of awareness among the respondent on GST is still
relatively low may be due to lack of adequate information on GST and its important features
like input tax credit, refund, penalty etc. It is thus immediate necessary for the government to
create mass awareness among the citizens and provide better and clear Knowledge on GST to
enhance their knowledge and level of awareness in order to gain public confidence and
achieve mass participation in new tax system.

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