Published Paper Details:

The Goods and Services Tax (GST) is a major indirect tax reform introduced in India with the objective of simplifying the tax structure and creating a unified national market. This study focuses on assessing the level of awareness and perception of taxpayers towards the implementation of GST with special reference to Pollachi Taluk. The research aims to understand how far taxpayers are informed about GST provisions, rates, filing procedures, and compliance requirements. Primary data were collected from taxpayers through a structured questionnaire, and the study adopted a descriptive research design. The analysis reveals that while most respondents possess basic awareness of GST, there are noticeable gaps in their understanding of technical aspects such as input tax credit and return filing. The perception of GST implementation varies among taxpayers depending on factors such as education, nature of business, and experience with the tax system. Many respondents perceive GST as a beneficial reform that promotes transparency, whereas some consider it complex and compliance-oriented. The study highlights the need for continuous awareness programmes and training sessions to improve taxpayers' understanding. Overall, the findings provide insights into taxpayer behavior and suggest measures to enhance effective GST implementation in Pollachi Taluk.