Suggestions and Constraints Perceived by Shopkeepers towards Goods and Services Tax

Journal of Extension System
Year: 2020 (Dec), Volume: (36), Issue. (2)
First page: (51) Last page: (54)
Online ISSN: 2582-273X
Print ISSN: 0970-2989

Suggestions and Constraints Perceived by Shopkeepers towards Goods and Services Tax 

Shatakshi Semwal1*, Ella Rani2 and VandanaVerma3

1 M.Sc. Research Scholar , 2Assistant Professor, 3Assistant Professor Department of Extension Education and Communication Management,  I.C. College of Home Science, CCSHAU, Hisar125004

Corresponding author email id:

Online Published:
11 Jun 2021

17 Aug 2020

14 Nov 2020

How to cite the Article

This image has an empty alt attribute; its file name is images.png
View on Google Scholar


The Goods and Services Tax (GST), implemented on July 1, 2017 is regarded as a major taxation reform till date implementedin India since independence. The primary objective behind development of GST was to subsume number of indirect taxes under one umbrella which simplifies taxation system for service and commodity businesses. GST was expected to convey various advantages to economy as an indirect tax and simplifies the workload of shopkeepers but it resulted in lack of clarity and time consuming process. With this assumption, study was planned to find out the constraints faced by shopkeepers and suggestions given by them regarding the implementation of Goods and Services Tax (GST). The study was carried out purposively in Hisar city of Haryana State, where, thirty shopkeepers from five respective section were selected i.e. Foods, Clothing and Textiles, Electrical appliances, Medical and Cosmetics and Communication and Transportation; thus making total sample of 150 respondents. Results from data inferred that majority of the respondent’s complained that filing GST has been more complicated now, there is increased tax compliance, high competition faced by shopkeepers and changing tax rate slabs by the central government is confusing them and making it difficult to understand the process. Furthermore, majority of the shopkeepers also suggested that there should be reduction of legal formalities, tax should be collected by the government at the manufacturing level itself and they don’t have to file for returns at later stages. They also suggested that registration should be there for all the traders and service providers with exemptions for small scale suppliers from collecting and remitting GST and casual trade category should be abolished. 


Goods and Services Tax (GST), Tax compliances, GST rates, Legal formalities, Suggestions and constraints.