GST and Small Businessmen of Assam: An Overview on Inconveniences

Abstract

The Goods and Service Tax (GST) was introduced in India on 1st July, 2017 with the objective to simplify the process taxation in the country. It was expected that the economic activities would boosted with the implementation of GST. But in reality it was not happened. The small businessmen were faced a lot of inconveniences after the GST regime. Since, Assam belong to special category state so the threshold limit is less which means more small businessmen came under the purview of GST. This paper tries to bring out the inconveniences caused to small businessmen of Assam due to GST.