Impact of GST on Retail Sector In Metro Cities Of India: A Study

Aarti , Dr. Kamalpreet Kaur

Retailers, digital invoicing, tax burden, uniform tax system, small traders, multitier tax system, tax evasion, transparent , tax regime, concentration.

e introduction of the Goods and Services Tax (GST) in India on July 1, 2017, marked a significant reform in the country's taxation system. GST replaced multiple indirect taxes such as Value Added Tax (VAT), Central Excise Duty, and Service Tax, aiming to create a unified and transparent tax structure. This comprehensive tax reform was implemented with the goal of simplifying the tax regime, reducing tax evasion, and improving compliance. Metro cities such as Delhi, Mumbai, Bengaluru, Chennai, and Kolkata have a dense concentration of retail businesses, ranging from small traders to large multinational retail chains. The implementation of GST in these cities has altered the taxation landscape by introducing a multi-tier tax structure and an input tax credit mechanism. While the uniform tax system aimed at streamlining business operations, its impact has been multifaceted. Some retailers benefited from the reduced tax burden, while others struggled with increased compliance costs and technological adaptation. The shift to digital invoicing, online tax filing, and frequent policy changes posed challenges, especially for small and medium-sized retailers .

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"Impact of GST on Retail Sector In Metro Cities Of India: A Study ", IJSDR - International Journal of Scientific Development and Research (www.IJSDR.org), ISSN:2455-2631, Vol.11, Issue 1, page no.b368-b376, January-2026, Available :https://ijsdr.org/papers/IJSDR2601149.pdf

Volume 11 Issue 1, January-2026

Pages : b368-b376

Paper Reg. ID: IJSDR_307064

Published Paper Id: IJSDR2601149

Downloads: 000215

Research Area: Commerce All

Country: New Delhi , Delhi , India

Published Paper PDF: https://ijsdr.org/papers/IJSDR2601149

Published Paper URL: https://ijsdr.org/viewpaperforall?paper=IJSDR2601149

ISSN: 2455-2631 | IMPACT FACTOR: 9.15 Calculated By Google Scholar | ESTD YEAR: 2016

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 9.15 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

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