• Meenu Suresh
• Abhijith T Ajith

Tax is a levy charged by a Government on a product, income or activity. If tax is levied directly on personal or corporate income, then it is a direct tax. If tax is levied on the price of a good or service, then it is called indirect tax. Introduction of Goods and Services Tax (GST) across the country has been considered to be a major step – an important step forward – in the history of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single Goods and Services Tax, the aim was to mitigate cascading or double taxation and pave the way for a common national market. The Retail business enterprises are the major sectors of the developing country. Retailing involves the process of selling consumer goods or services to customers through multiple channels of distribution to earn profit. The implementation of GST will have significance impact on retail sector. Thus it is inevitable to study the impact of GST on Retail business enterprises.

Indirect tax, GST, Retail business.

"A Study on Impact and Influence of GST on Retailers in Kerala with special reference to Kottayam District", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.171-177, June 2019, Available :http://www.jetir.org/papers/JETIR1908329.pdf

"A Study on Impact and Influence of GST on Retailers in Kerala with special reference to Kottayam District", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp171-177, June 2019, Available at : http://www.jetir.org/papers/JETIR1908329.pdf