• Sushma Tiwari
• Nivritti James

The Goods and Services Tax is a comprehensive, destination-based tax with a multi-stage tax levy on every value addition. (GST) To understand GST, it is necessary to simplify some things. Indian taxes is reformed, and the country is portrayed as a single national market. It contributes to the competitiveness of Indian goods, goods, and services in both global and local markets. GST was dubbed "One Nation, One Tax" by Prime Minister Narendra Modi, but the debate over whether GST might become a single tax continues. Although it was billed as an easy tax, there are still numerous issues that make GST complicated. Another problem is still causing trouble for the government and the GST Council and that is that the businessmen have got the registration done in GST but they are still not depositing the tax. There are 30% of traders and businessmen registered in GST who are still not depositing income tax. At the same time, up to 40% of the registered traders under composition are not paying tax. The study aimed to identify the difficulties encountered by various industrialists and businessman in implementing GST businesses have been hit the most due to the implementation of GST and how many problems small and medium traders are facing in this paper will review about industrialists and businessmen, how GST is affecting them and what changes have happened due to the new rules.

Cost Compliance, Goods and Services Tax, One Nation, One Tax

"GOODS AND SERVICES TAX (GST): PROBLEMS FACED BY BUISNESS OPERATORS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 2, page no.b758-b764, February-2023, Available :http://www.jetir.org/papers/JETIR2302199.pdf

"GOODS AND SERVICES TAX (GST): PROBLEMS FACED BY BUISNESS OPERATORS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 2, page no. ppb758-b764, February-2023, Available at : http://www.jetir.org/papers/JETIR2302199.pdf