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Determinants of Merchants’ Awareness of GST Return Filing Procedures in Coimbatore District, Tamil Nadu

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  • Dr. N. Bagyalakshmi

    (Associate Professor and Head, Department of Commerce, Nallamuthu Gounder Mahalingam College, Pollachi, Coimbatore District, Tamil Nadu)

Abstract

The Goods and Services Tax (GST) has revolutionized the Indian taxation landscape, demanding higher compliance and digital literacy among business communities. A crucial component of this system is the return filing process through the GST portal, which often poses challenges to merchants unfamiliar with its procedures. This study explores the factors influencing the awareness of GST return filing procedures among merchants in Coimbatore District, Tamil Nadu. Data were collected from 275 traders selected using the convenient sampling method. The research employed simple percentage analysis to interpret demographic and awareness patterns, while ANOVA and t-tests were used to assess differences in awareness across various independent variables such as area of residence, educational background, monthly income, experience, mode of filing of GST returns, types of customers, Nature of GST registration, supply of goods and Age of Business etc.

Suggested Citation

  • Dr. N. Bagyalakshmi, 2025. "Determinants of Merchants’ Awareness of GST Return Filing Procedures in Coimbatore District, Tamil Nadu," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 12(7), pages 1415-1421, July.
    • Handle: RePEc:bjc:journl:v:12:y:2025:i:67:p:1415-1421
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