“A Study on the impact of GST on retailers and Service providers in rural area with

special reference to Ambegaon and Khed Taluka.”

Sr. No Details Page No

Title
1 Introduction
2 Statement of the problem
3 Need of the study
4 Relevance of the study
5 Research Assumptions
6 Objective of the study
7 Statement of Hypothesis
8 Criterion of Hypothesis Testing
9 Working Definition of the terms used
10 Scope& Limitations of Research
11 Classes of Respondents to be contented
12 Universe & Sample size
13 Justification of Sampling Method and Sampling Procedure
14 Research Design
15 Sources of the Data Collection
16 Selection of Research Method
17 Variables
18 Methods of Data Collection
19 Techniques of Data Collection
20 Techniques of Data Analysis
21 Notes of Statistical to be used
22 Review of Important & Relevant Literature on the Study
23 Scheme of Report
24 Bibliography

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 Title –
A Study of the impact of GST on Retailers and Service providers in rural area with
special reference to Ambegaon Khed Taluka
1) Introduction
The Goods and Service Tax is considered to be one of the great reformation
implemented in India. It is a comprehensive, multi-stage, destination based tax that will
be levied on every value addition. Introduction of GST is an important restructuring in
indirect taxation in India. It is an indirect tax, throughout India, to replace several other
taxes levied by the central and state Governments. It will consolidate all state economics
under one roof. The basic idea is to create single, co-operative and undivided Indian
market to make the country stronger and powerful.
In the light of above development, it is very important to analyze the provisions of
the draft law in details and assess its impact on various sectors. GST will have a far
reaching impact on business avenues and compelling organization to realign their
bottlenecks. India is one the largest producers for a number Fast Moving Consumer
Goods (FMCG) which offer a large and growing market. The impact of GST on the
Indian FMCG is going to be manifold. Due to the implementation of GST there is a
transparency and the tax liability will be moving to the consumers only for the quantity
that they had consumed for.

2) Statement of the Problem

Statement of the problem includes study of present conditions of impact of GST on
retailers and Service providers in rural area with reference to various parameters such as
setting to GST laws and how to represent GST on levy Income Tax process.
GST is a fixture diversion reform for Indian economy by developing a common Indian market as
well as reducing the cascading effect of tax on the cost of goods and service. GST is a consumption based
tax levied on sale, manufacturing and consumption of goods and services. Under GST various indirect
taxes would be subsumed and hence it is going to result in a simpler tax regime especially for Industries
like small retailers as well service providers. In service sector GST would have an impact on the pricing,
working capital, contracts with vendors and customers etc. The sale of retailers as well as service
providers’ effects on monthly budget of common people regarding fast moving consumer goods should
have an impact of GST. More thing the concept of GST awareness among common man is an important
matter to be analyze

3) Need of the Study

1) To study of GST awareness among Retailers and Service providers.
2) To study benefits of GST to consumers.
3) To study transparency and accountability of Indirect Tax System.
4) To find out proper return filings of GST by retailers and Service Providers.

4) Relevance of the Study

This research will be beneficial to peoples for the quality development.
Importance
1) Social –
To get real position of Goods and Service Tax. To create awareness among
people about GST.

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 2) Government –
To Increase in accountability.
3) Nation –
To better informed and empowered community to providing GST
amendments.
4) Income tax Department –
To Decrease errors in accounting of GST working servers. To increase in Tax
revenue of CBDT.
5) Governance
To Increase reputation of governance, they can alert in government fund.
6) Government officers –
To Increase efficiency of government officers. They can whole efforts in
effective government without difficulties.
7) Researcher –
To get knowledge about Goods and Service Tax. Researcher can detect
primary errors in this process.
8) Professionals –
To get some suggestion and some ideas about GST. How to improve it.
Promotes collective decision making and sharing responsibilities.
9) Academic people –
To get specific conclusions and suggestions.

5) Research Assumptions
1) In rural area, there is lack of education and knowledge of GST.
2) GST accounting process is time consuming.
3) In rural area, there is no proper records are maintain by retailers and service
providers.
4) In rural area, there is lack of GST practitioners for consulting to retailers and service
providers.

6) Objective of the study

1) To understand the concept of GST.
2) To find out the impact of GST on sales of retailers & service providers
3) To analyze the impact of changes in the tax rates of FMCG on consumers life style.

7) Statement of hypothesis
H0- Impact of GST is favorable on retailers and service providers.
H1- Impact of GST is unfavorable on retailers and service providers.

8) Criterion of Hypothesis Testing

The main reason for the push for the impact of GST on retailers and Service
providers in rural area is the huge disconnect between what people want and what people
get.

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9) Working Definition of the terms used
 Goods and Service Tax-
“The goods and services tax (GST) is a value-added tax levied on most goods and
services sold for domestic consumption. The GST is paid by consumers, but it is
remitted to the government by the businesses selling the goods and services. In effect,
GST provides revenue for the government”.
 Retailers -
“a person or business that sells goods to the public in relatively small quantities for use or
consumption rather than for resale.”.
 Service Providers-
“A service provider is a vendor that provides IT solutions and/or services to end users
and organizations.”
 Government -
“the group of people with the authority to govern a country or state; a particular ministry
in office.”

 Rural Area-
“A rural area is an open swath of land that has few homes or other buildings, and not
very many people. A rural areas population density is very low. Many people live in a
city, or urban area. Their homes and businesses are located very close to one another”

10) Benefits, Scope& Limitations of Research

 Benefits of the Study
1. It helps to reduce cascading effects on society.
2. It helps to increases accountability in GST.
3. It helps to better informed GST laws and increase empowered of community.
4. It helps to make delivery system accountable and responsive for Effective
community participation in GST.
5. It helps to create transparency in day to day transactions
6. It helps to improved efficiency of service providers.
7. It helps to improves Income Tax System.
8. It helps to face positive changes GST rates.
9. It helps to trains the community on participatory central planning from Income
Tax.
10. It helps to develops human resources and social capital.

 Scope of the Study :-

The scope of the study is extended to understand the concept of
GST, its impact and implementation in rural area.
 Limitations of the Study
1) The research study covers impact of GST on Retailers and Service providers in rural area
is only Ambegaon and Khed Taluka.
2) A study is restricted to retailers and service providers only.
3) Difficulties to get information from tribal retailers and service providers.

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 4) In tribal area, their retailers and service providers are not using computer system so
problem to face to maintain records about GST.
5) Lack of internet facilities provided in rural areas so problems to face maintain records
about GST.

11) Classes of Respondents to be contented

1) Retailers,
2) Service Providers,
3) Consumers.

12) Universe & Sample size

According to the literature there are many Retailers, Service Providers and Consumers.
Selection of sample:
The researcher will be concentrated only on Retailers and Service Providers for the study.
Simple Random sampling method is using for selecting a particular area. Selecting sample for
study constitute of the population/Universe i.e. 300 Retailers, Service Providers and Consumers.
Sr.No. Area/Division Total Selected
1 Retailers Unknown 50
2 Service Providers Unknown 50
3 Consumers Unknown 50
4 Tax Practitioners 42 10
In above process there will be using Stratified Random Sampling.

13) Justification of Sampling Method and Sampling Procedure

In the study Simple random sampling method is using for selecting Retailers, Service
Providers and Consumers on the basic of fundamental analysis of GST process.
From the universe unknown out of 300 are of the universe is selected. The GST is
short listed as rural area. Who fulfill with the following conditions.
1) GST Registration Verification
2) GST Returns
3) Legal Compliances
4) GST Audit
Data will be collected from view of GST for 3 years from 1st July 2017 to 31st March
2020 by Survey, Structured questionnaire and interviews of Retailers, Service Providers
and Consumers.

14) Research Design

The adopted sample design was as follows.
1) Introduction
2) Literature Review
3) Impact of GST
4) Research methodology
5) Data interpretation
6) Hypothesis testing
7) Findings and suggestion

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15) Sources of the Data Collection
The researchers will be using the primary sources and secondary sources for the data for the
study below
Primary Sources
1) Depth Interviews-
Researcher will take depth interviews as like Retailers, Service Providers and
Consumers.
2) Focused Group Discussions (FGDs)
In group discussions there will only Consumers.
3) Questionnaires:
Questionnaire as one of the primary sources of data is an observational
technique which comprises series of items presented to a respondent in a
written form, in which the individual is expected to respond in writing. Here the
respondents are given list of written items.

4) Survey
The area of survey chosen Retailers, Service Providers and Consumers in
Ambegaon and Khed Talukas.

5) Observations
By observation more information will be receive.
Secondary Research
The secondary data will be collected by someone else and which pass through the
statistical process.
1) Internet,
2) Libraries,
4) Magazines,
5) Journals,
6) Newspapers
8) Related books
9) Electronic media
10) Information published by government department

16) Selection of Research Method

A stratified random sample, A k-in-1 systematic sample, A simple random sample

17) Variables
1) Dependent
Utilization of GST by Retailers and Service providers us dependent variable.
2) Independent
Effective implementation of GST law is independent variable.

18) Methods of Data Collection

Primary Sources Collection

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 Primary information will be collected from Retailers, Service Providers and Consumers of
the structure questionnaire to find out social attitude towards GST. As this study was mainly
based on primary data, so conducting information will be collected through pre-determined set of
questions in the form of well designed questionnaire. The questionnaire has multiple-choice
question ( i.e. structured closed ended questions).
Considering all the factors and constraints, the sample size chosen for the current study is
from Ambegaon and Khed Talukas.

Secondary data collection

Initially it will assume that the secondary data will be readily available. The secondary
data will be collected from the journals, books, magazines, published reports and web portals.
Secondary data on the history of government rules and regulation will be collected from websites
of GST. The collection of data from secondary sources is not just limited to the initial stages but
continued while primary research is in process.

19) Techniques of Data Collection

Technique will use is field visit, interview, pilot study, questionnaire and fundamental
analysis models in order to value of the government funds.

20) Techniques of Data Analysis

Technique of data analysis includes editing at primary stage which eliminate unwanted
information and arrange the data in the proper order and sequence. properly edited data will be
Coded and classified to further make it simple by preparing tables, graphs, charts and diagrams
etc. simple statistical tools will be used to make the data more amenable for analysis. In-depth
study of processed data will be conducted to arrive at valid and significant interpretation and
other research findings.
The data will compile using Excel, and SPSS was used for tabulating the data collected
through questionnaire. To analyses the data and to interpret the analysis, Simple Percentage,
Weighted Average and Rating Method are using. With these details about the objectives and
methodology.

21) Notes of Statistical tools to be used

Simple statistical tools will be used to make the data more amenable for the analysis of
the data collected for the present study. These tools includes-
a) Ratio’s and percentage technique,
b) Correlation, Regression,
c) Factor analysis & multivariate,
d) Chi square and T-test analysis,
e) Statistical technique,
f) Tabulations, graphs, charts and diagrams.

22) Review of Important & Relevant Literature on the Study

The research methodology use for the data collection will include review of important and
relevant literature on the study, such as –
a) Review of reports,books,which show bearing on these topics,

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 b) Data compiled by governing bodies ministry of rural development
c) Reference from on-line data and e-journal available on website
d) Review of relevant articles, newspaper, bulletins and journals
e) Review of checklist on the topic published by central government

23) Scheme of Report

1) Introduction
2) Research Methodology
3) GST impact on Retailers and Service Providers
4) Review of responded factors and their opinion
6) Data analysis and interpretation
7) Conclusion, suggestions and Recommendations.

24) Select of bibliography

1)Bare Act with Short Comments : Commercial law publishers Pvt. Ltd.
2) Websites