• Rashmi V N
• Savitha K P

India being an emerging economy, Government has taken a lot of initiatives to motivate the assesses to file the income tax returns. GST is an important step in the indirect tax reforms and is an innovative approach towards the development of the economy. The main objective of this study is to know the cause and effect of Implementation of GST in financial performance of Muralidhar and Naveena Associates. GST being an innovative development in India, there are only just few researches done. Particularly there is an enormous break of observed and conduct educations on GST in India. Financial performance would be affected due to GST. There would be decrease in profits or in some situation the firms will be earning profits. Financial position of the firm is tested using statistical tools through Ratio Analysis, Trend Analysis and Forecast function to find how GST has its effect on the performance, profitability and growth of the firm. Schedules were framed and employees’ opinions was collected to find out the impact after implementation of GST. Chi-Square test was conducted to test the hypothesis.

GST, Tax, Ratio analysis, Financial Performance, Trend analysis, Forecast function.

"IMPACT OF GST ON THE FINANCIAL PERFORMANCE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.88-92, May-2019, Available :http://www.jetir.org/papers/JETIRCD06014.pdf

"IMPACT OF GST ON THE FINANCIAL PERFORMANCE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp88-92, May-2019, Available at : http://www.jetir.org/papers/JETIRCD06014.pdf