Impact of GST on the Small Retailers in Aligarh District: A Survey Analysis

Abstract

At present, India has a total tax levy of 14.5 Lakh Crore, 34% of which is indirect taxes. Indirect taxes
include service tax, stubby rights, tariffs, and VAT. The Indian government refers indirectly to tax
collection. In most developing countries, the percentage of indirect taxes is higher than direct taxes.
In developed countries, however, the indirect tax rate is much lower. As a result, the new GST
implementation allows governments to better control taxpayers. It should be able to evolve the entire
tax system.

Keywords: GST, SME, enterpriser, demonetization.