Demonetization and GST are the twin reforms steps of Indian economy in two years of span. GST is comprehensive tax levy on production point to consumption point. It is hoped that implementation of Goods and Service Tax (GST) will transform India’s tax regime, making the system more transparent and put in order. Small and medium traders are the back bone/ primary Growth operators of our economy. In India, approximately three million small and medium enterprises have been operating business. Also it is a leading employment generating sector among the sectors in India. Further, it enhances the taxpayer base by bringing them under its ambit, and will definitely pass on the burden of compliance and associated costs to them. Still, there is a debate going on against the practice of different slabs of indirect taxes on different goods and services under GST, in public, intellectual and political groups, in India. In this respect, rare gross root level studies have made regarding pros and cons of the implementation of GST in India. The problem identified for the research has taken up an evaluative study of the Implementation of GST in Belthangady town of Dakshina Kannada district, Karnataka State. In this micro level study, researcher has exhibited, in front of scholars, the pulses of retailers about the executed new indirect tax (GST) in the study region.