• Dr. S. Gautami Santhapalli

In the wake of tumultuous critical ambiguous situations occur due to changes in Indian tax system, it’s necessary to study and identify the factors affecting MSME business operators’ awareness on the implementation of Goods and Services Tax (GST) and the perceived issues and problems come across with the implementation of GST in India. An empirical study conducted to observe the objective of to study the awareness of GST among Micro, Small and Medium Enterprises (business operators) and to find the relationship between business size, business experience and GST perceived issues and problems from three divisions in Chittoor District. The findings out of this study are more than 72% of the respondents are aware of the GST mechanism and issues.

Goods and Service Tax, Micro Small and Medium Enterprise

"EFFECT OF GOODS SERVICES TAX ON MICRO SMALL MEDIUM ENTERPRISES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 1, page no.473-476, January-2018, Available :http://www.jetir.org/papers/JETIR1801091.pdf

"EFFECT OF GOODS SERVICES TAX ON MICRO SMALL MEDIUM ENTERPRISES IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 1, page no. pp473-476, January-2018, Available at : http://www.jetir.org/papers/JETIR1801091.pdf