Goods and services tax implemented in India on 1ST July 2017, as a great revolutionary in Indirect tax system. It has brought many positive changes in the economic development of a country. Both central and state governments are responsible for tax administration. There is need to analyze its collection and refund status state wise to understand the national revenue for every financial year to remove economical disparities between states and maintain country’s growth and development. This study emphasized on analysis the trend of GST collection and GST Refunding.Net GST collection is also analyzed after deducting Refund from Gross revenue. For this collecting secondary data on GST statistics collected from GST website under ministry of finance, of Government of India. By these comparative statements of GST-gross revenue collection and GST- refund southern states like Maharashtra, Karnataka, Tamilnadu and Gujarat are providing major contribution. The introduction of the Goods and Services Tax (GST) has significantly transformed the indirect taxation system in India, influencing consumer behaviour and satisfaction levels. This study aims to analyze consumer awareness, spending behaviour, and satisfaction under GST using primary data collected from 60 respondents. Statistical tools such as frequency analysis, ANOVA, and correlation were employed for data analysis. The findings reveal that consumers exhibit moderate awareness of GST, with increased price sensitivity in spending behaviour. While GST has improved transparency, satisfaction levels remain mixed due to concerns regarding pricing and service costs. The study also finds that demographic variables such as education, occupation, and income do not significantly influence consumer perception. However, a strong positive relationship exists between awareness and consumer satisfaction. The study suggests enhancing consumer awareness and simplifying tax structures to improve overall satisfaction.
Sagarika et al. (Wed,) studied this question.