The Goods and Services Tax (GST) implementation is one of the major changes in the Indian indirect taxation system, which seeks to streamline the taxation process and increase the compliance rates, maintaining a single digital platform. Although the benefits of registered dealers have structural benefits, there are several procedural, technological, and cost-related compliance issues in practice. This research paper is empirical research that explores the issues and practical problems encountered by registered GST dealers in ensuring that compliance requirements are met. The main type of data was collected with the help of a structured questionnaire, which was given to the registered dealers, and their answers were processed with the help of descriptive statistics, ranking by the mean, and the exploratory factor analysis to define the significant dimensions of compliance difficulty. These results indicate that the most notable practical impediments are the frequency of the repeated filing requirement, technical glitches of the GST portal, complicated documentation, expensive compliance cost, and reliance on tax professionals. The findings also show that small and medium dealers are particularly disproportionately subject to compliance burden than larger organizations.
Thakur Narender Singh (Wed,) studied this question.