Psychological Attitude Towards E-Tax Filing In GST Among MSME In Kanchipuram District

Abstract

There are roughly 6.3 crore MSMEs in India. As of May 16, 2021, according to statistics from the MSME Ministry. (IBEF, 2021). All MSME – registered businesses should fill out the tax MSME -1form on the platform using the GSTIN number issued. e-Invoice is a mechanism through which GSTN authenticates B2B invoices electronically before allowing them to be used on the common GST site. (NIC, 2021)

This is paper main purpose is to find the impact on tax–filling in post-GST on MSME. The various demographic factor was enquired and in that turnover of the MSME’s was taken as prime factor. In tax – filling the awareness, difficulties and role of the government satisfaction-based question were raised to the MSME owners. With all the factors Friedman test was calculated to find the significance. For this paper, the analysis was done by the primary data which was taken from the Kanchipuram district through the online questionnaire. Through this analysis findings and suggestions were stated.