An analysis of tax reforms in India in context of Goods and Services Tax and its impact on retail trade

Abstract

Goods and Services Tax was implemented to merge all the indirect taxes in single taxes. This step has taken my government to abolish the corruption. The new tax regime has affected various sectors. In this research there was investigation of Impact of GST on retail trade. Primary and secondary data has taken for the research newlinemethodology. Random sampling technique was used to collect the data. The primary newlinedata was collected through the structured questionnaire and secondary data was collected through NSE website. The test applied for primary data and secondary data was 2 Related Samples (Nonparametric Tests). The result of the testing was it rejected the null hypothesis and accepted the alternative hypothesis.