A

Dissertation

On

“Impact of GST on Small and Medium Size Entrepreneurs in Daman”

Submitted to
SSR Institute of Management & Research, Silvassa

As a Part of MBA Semester IV Curriculum

of
Savitribai Phule Pune University, Pune

Submitted by
Sawan Patel
MBA Sem- IV (Finance)

Under the Guidance of

Dr. Rajesh K. Pandey
QualificationB.COM(Hons), MBA(Mkt & Fin), PGDHRM, PHD

2017 – 2019
 Student Declaration
I, Sawan Patel, hereby declare that the dissertation titled “Impact

of GST on Small and Medium Size Entrepreneurs in Daman” is my

original work.

This dissertation has not been presented or submitted for the

award of any other degree, diploma, fellowship, or other similar title at

Savitribai Phule Pune University or any other university. I understand

that any such copying will be punishable by the University authorities.

Date:

Place: Silvassa

SAWAN PATEL
 Acknowledgement

A project report is never successfully completed without the guidance of appropriate person. So,
this is a right time to express my sincere gratitude towards all those, who have helped me to
complete the project.

I would like to thank all those respondents who have given responses which helped me to
complete my project.

I am very much grateful to my guide Dr. Rajesh Kumar Pandey, whose guidance and support
helped me to complete this project successfully, without her guidance the work would never been
completed. I am thankful to the Director of SSR Institute of Management and Research Dr.
Praveena Muley who has always been an inspiration to me.

Last but not the least, I would like to thank my family and friends for their support and
encouragement throughout my research work.

For any errors or inadequacies that may remains in this work, the responsibility entirely my own.

SAWAN PATEL
 SSR
Institute of Management & Research
Empower Yourself @ IMR
Sayli-Silvassa Road, Silvassa – 396230, UT of DNH
Ph: 0260 2681115, www.ssrimr.edu.in
Approved by AICTE, New Delhi & Affiliated to Savitribai Phule Pune University, Pune

Dissertation proposal approval

2017 - 2019

We here in approve the Dissertation Proposal presented by

Mr./Ms. _________________________________________
titled as
____________________________________________________
_______________________________________________ to be
pursued under the supervision of the guide
Dr./Mr./Mrs. _________________________________
during the period of MBA Sem IV.

Faculty Guide Director

SSR IMR
Date: _____________
 SSR
Institute of Management & Research
Empower Yourself @ IMR
Sayli-Silvassa Road, Silvassa – 396230, UT of DNH
Ph: 0260 2681115, www.ssrimr.edu.in
Approved by AICTE, New Delhi & Affiliated to Savitribai Phule Pune University, Pune

Dissertation Certificate
2017 - 2019

This is to certify that

Mr./Ms. _________________________________________
has completed the Dissertation titled as
____________________________________________________
_____________________________________________ under
the supervision of the guide
Dr./Mr./Mrs. _________________________________

Faculty Guide External Examiner Director

SSR IMR
Date: __________
Place: Silvassa
 Table of Content

Chapter
Chapter Name Page No
No

1 Introduction 1-5

2 Literature Review 6-11

3 Research Methodology 12-15

4 Data Presentation & Analysis 16-31

5 Findings & Conclusion 32-33

Bibliography -

Appendices -
 List of Tables

Table Page
Title
No No.
1 Annual Turnover 16

2 Regular Tax Payer 17

3 Difficulty faced while adopting new tax structure 18

4 Problem while registration under GST in initial stage 19

Satisfaction with the present tax structure as compare to

5 20
the past tax structure

6 Impact on Business Operation 22

7 Complication in working structure 24

8 GST rate compare to past tax rate 25

9 Impact of GST on Annual Sale of Good and Services 26

10 Problem While Filling Tax in GST 28

11 Problem while getting ITC 29

12 Increase in Accounting charge of Accountant 30

13 Comparison of Small Size and Medium Size 31

 List of Chart

Chart Page
Title
No No.

1 Annual Turnover 16

2 Regular Tax Payer 17

3 Difficulty faced while adopting new tax structure 18

4 Problem while registration under GST in initial stage 19

Satisfaction with the present tax structure as compare to

5 20
the past tax structure

6 Impact on Business Operation 22

7 Complication in working structure 24

8 GST rate compare to past tax rate 25

9 Impact of GST on Annual Sale of Good and Services 26

10 Problem While Filling Tax in GST 28

11 Problem while getting ITC 29

12 Increase in Accounting charge of Accountant 30

Bibliography
Datey, V. S., n.d. GST law and practice with customs & FTP. 6th ed. s.l.:Taxxman.

Dr. C. J. Priya, H. M. C., n.d. Impact of GST On The Indian Economy. International Journal of
Trend in scientific research and development, 2(2), pp. 2456-6470.

Ilager, A., n.d. A Review on GST execution and its effects. International Journal of Trend in
scientific research and development, 2(5), pp. 2456-6470.

Jain, A., April - June 2018. THE IMPACT OF GOODS AND SERVICES TAX (GST) IN
MAHARASHTRA. Surya The Energy, 4(2), pp. 01 - 05.

Khan, A. H., n.d. Psychological Impact of GST on Small Business. International Journal of
Trend in scientific research and development, 2(2), pp. 2456-6470.

Niraj Dhar Dubey, D. D. K. S. P., n.d. An Enquiry into the Effect of GST on Real Estate Sector
of India. International Journal of Trend in scientific research and development , 1(6), pp. 2456-
6470.

Yogendra Bangar, V. B. V. S., n.d. Indirect taxes. 4th ed. s.l.:WC.

 Annexure-1
I, Sawan Patel Student of MBA 2nd Year (Finance) doing dessertation project on “Impact of
IGST on Patel
, Sawan smallStudent
and medium
of MBA size entrepreneurs
2nd Year in Daman”
(Finance) from from
SSR Institute SSR Institute
of Management of Management
& Research, Affiliated&to
Research,Phule
Savitribai Affiliated to Savitribai
Pune University, Phule
requested youPune
to giveUniversity, requested
your valuable Feedbackyou
and to
Timegive your
to fill thevaluable
following
Feedback and Time to fill the following Questionnaire.
Questionnaire.

1. Annual turnover?
A. BELOW ₹20,00,000
B. ₹20,00,000 & ABOVE

2. Are you a regular indirect tax payer?

A. Yes
B. NO

3. Did you have any difficulty while adopting new tax structure?
A. Yes
B. No

4. Did you have problem while registration under GST?

A. Yes
B. No

5. Are you satisfied with the present tax structure as compare to the past tax structure?
Very
Unsatisfied Neutral Satisfied Very Satisfied
Unsatisfied

6. Did GST have any impact on your business operation?

Very Bad Bad Impact No Impact Good Impact Very Good
Impact Impact

7. Does the GST have complicated your working structure?

A. Yes
B. No

8. Does there is a hike in the GST tax rate as compare to the past indirect tax?
A. Yes
B. No
9. Is there any impact of GST on the annual Sales of Services or Good?
Highly
Negative Neutral Positive Highly Positive
Negative
10. Do you still have problem while filling tax in GST?
A. Yes
B. No

11. Do you have problem while filling GST return for input tax credit?
A. Yes
B. No

12. Does the accounting charge of your accountant have increased with the implication of new indirect tax
structure?
A. Yes
B. No