A Study on Stakeholders Perception towards Goods and Services Tax GST in India

Abstract

newlineThe Goods and Services Tax (GST), implemented in India on July 1, 2017, aimed to streamline the complex, state-specific tax system and unify the Indian market. Despite its goal to enhance efficiency, the perspectives of stakeholders in this evolving system remain underexplored. This study examines the perceptions, involvement, and challenges faced by tax bearers, taxpayers, tax professionals, and tax department employees in Madhya Pradesh and Chhattisgarh. By analyzing their understanding and experiences with GST, the research seeks to identify obstacles and provide policymakers with actionable insights to simplify processes, reduce complexity, and enhance the system s accessibility and effectiveness for all stakeholders.