International Journal of Humanities and Social Science Research

Authors
Dr. Chowdappa VA, Manjunatha Ulavathi Shettar

Abstract
This study analyzes the Impact of GST on Small and Large Scale entrepreneurship (SLEs) and discusses entrepreneurs' perception of the GST in the study area. To accomplish the objectives, the Researcher has collected primary and secondary data. The Researcher has gathered the preliminary data through a well-structured questionnaire developed and given to SLE's entrepreneurs in the Ballari district. The questionnaire is related to the Impact of GST and the perception of the GST based on the objectives. The secondary data were collected from books, journals, websites, and other published sources. Although the study population is the SLE sector, the main tools used in the analysis process are descriptive statistics, graphs, and charts for interpreting the data collected. The technique used for selecting the sample is the convenient sampling method. The study found that the majority of the respondents that is 80%, are registered under the GST, and also, most of the businesses are carrying on as proprietorship firms, i.e., 82% of which are the most popular. Rests of the selected respondents have a partnership firm, i.e., 6% in the study area, and it's found that hardly 6% of PLCs and 0% in LLPs. It is found that 31% of respondents are in manufacturing, 9% are wholesalers, 25% are in retail Business, and 35% are service providers, which includes professional services. The study's overall results show that GST positively and negatively impacted the business.