Research Questionnaire on the implementation of Goods & Service Tax: Retailers

point of view. Conducted by students of S.P.M.R College of Commerce

Business Location: __________________________
Type of Business: ___________________________
Q1. Do you know the full form of G.S.T? (Please Specify Yes or No)
Ans.
Q2. Have you enrolled yourself in G.S.T? (Please tick mark your answer)
Ans. Yes
No (Please mention your reason for not enrolling in G.S.T)
__________________________________________________________________________
Q3. Do you have complete knowledge of percentage slabs imposed on your business?
Ans.
Q4. Do you feel G.S.T is beneficial for your business?
Ans. (Please mention the reason behind Yes or No for the answer to the above question)
__________________________________________________________________________
__________________________________________________________________________
Q5. How do you handle your G.S.T account? (Please tick mark your respective answer)
Ans. Accountant Lawyer C.A Personally
Q6. Do you file your returns yourself? (Please Specify Yes or No)
Ans.
Q7. Are you aware of all the internet requirements for filing online G.S.T returns?
(Please Specify Yes or No)
Ans.
Q8. Do you gain knowledge about G.S.T from Tax Educators? (Please Specify Yes or
No)
Ans.
Q9. Have you visited G.S.T Council that has been setup by the government? (Please
Specify Yes or No)
Ans.
Q10. Are your tax officials guiding you properly on the new G.S.T system? (Please
Specify Yes or No)
Ans.
Q11. Do you know about all the tax slabs & schemes under G.S.T? (Please Specify Yes
or No)
Ans.
Q12. Are you aware about the Composition scheme under G.S.T? (Please Specify Yes
or No)
Ans.
Q13. Is your end customer happy with the implementation of G.S.T? (Please Specify
Yes or No)
Ans.
Q14. What do you feel about One Nation & One Tax? (Please tick mark your
respective answer)
Ans. Poor Good Average Best
Q15. Have you started using G.S.T Bills? (Please Specify Yes or No)
Ans.
Q16. What do you feel about monthly returns system? (Please tick mark your
respective answer)
Ans. Easy Manageable Difficult Un-manageable
Q17. Has G.S.T increased any of your accounting expenses? (Please Specify Yes or No)
Ans.
Q18. Do your tax consultant guides you about G.S.T knowledge or ensures you to
handle all by themselves? (Please tick mark your respective answer)
Ans. Provides guidance Ensures about handling alone
Q19. What is the attitude of your fellow business mates about G.S.T? (Please tick mark
your respective answer)
Ans. Positive Negative
Q20. Do you support G.S.T? (Please Specify Yes or No)
Ans.
Q21. Are you guiding your customers about G.S.T? (Please Specify Yes or No)
Ans.
Q22. Are you in favour of promoting G.S.T? (Please Specify Yes or No)
Ans.
Q23. In what business category do you consider yourself? (Please tick mark your
respective answer)
Ans. Small Scale Medium Scale Large Scale
Q24. Do you believe G.S.T increases Standard of Living? (Please Specify Yes or No)
Ans.
Q25. Does G.S.T maintains price stability? (Please Specify Yes or No)
Ans.
Q26. Do you know about reverse mechanism tax calculation system? (Please Specify
Yes or No)
Ans.
Q27. How do you input tax when you sell products? (Please tick mark your respective
answer)
Ans. Charge extra on sale value Sell products including G.S.T
Q28. Do you know about all tax rebates? (Please Specify Yes or No)
Ans.
Q29. Do you adjust your expenses in your taxation account? (Please Specify Yes or No)
Ans.
Q30. How you manage your bills in G.S.T? (Please tick mark your respective answer)
Ans. Digitally Manually

Thank you for your participation in the research process.