EFFECTS OF GOODS AND SERVICES (GST) IMPLEMENTATION IN ORGANIZED RETAIL INDUSTRY: A STUDY WITH REFERENCE TO JAIPUR CITY

The impact of goods and services tax on retail sector will facilitate seamless input tax credit and boost
supply chain efficiency. The movement of goods across state borders would be convenient. Though, the
wholesalers would be affected and would suffer few losses. Better credit limits and discounts should be
offered for some time on the products which fall in higher tax brackets. The Study discusses the monetary
benefits that should be provided by company for some time. The study was conducted in three main areas
in jaipur city of Rajasthan, namely Sitapura industry areas, Mansarover and Tonk road. The sample size
for the present study is 280. A total of 110 respondents were from Sitapura industry areas; whereas 90
were from Mansarover, and 80 respondents were from Tonk road. The respondents of shops dealing in Dmart, Big bazaar, Reliance fresh and kirana King were targeted for the study retail. The study was
conducted in a period of four months i.e. from August 2020 to November 2020. The whole paper is
organized in four sections. First sections will cover the introduction of impact of GST on Retail sector.
Second section will highlight the data and methodology for the proposed investigation. The third will
describe the empirical results in conjunction with previous studies. Fourth section will discuss and
conclude the results.