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Abstract

GST is a technology-driven tax system. In Indian context, after five years of implementation, it is going through the evaluation phase. Many circulars and notifications are being issued to correct anomalies and to stabilize tax system. Given the complexities in understanding GST law and to cope up with technological aspects, it is difficult for a non-tech savvy taxpayer to comply with GST. Many taxpayers’ resort to services provided by GST practitioners and get their advice while complying with GST provisions. As GSTPs are more aware of GST issues, it becomes imperative to study their perspectives on various aspects of GST and their role in GST compliance. An attempt is being made in this study to analyse the perspectives and role of GSTPs under GST. Factor analysis has been used to identify various factors influencing compliances made by clients; reliability tests have been carried out to test the significance of factors. Most of the factors provided acceptable results. It is found that most of the clients are abrogating all their responsibilities to GSTPs, and they are seeking a variety of services. The paper provides deeper understanding of the issues under GST from the views of practitioners in the field.

Keywords

GST Practitioners GST Knowledge GST Compliance GST Complexities GST Law

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Perspectives and Role of GST Practitioners in Promoting GST Compliance in India

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