Abstract
The main purpose of the paper is to analyse the problems of GST specifically in Amritsar city. The data is based on questionnaires which were distributors to 200 businessmen i.e. manufacturers, traders and service providers of Amritsar to collect their responses. For the purpose of analysing the data, Descriptive statistics and Chi-square test have been used. The result of the study revealed that majority of the taxpayers are satisfied with the implementation of GST and they have no difficulty in filing the return. Surprisingly, the results also found mixed reaction of respondents for usage of GST software. 57.5% of the respondents reported that their system have been equipped to handle GST software. With regard to usage of GST software, there is myth that GST software is not much user friendly and can be handle by expert only.
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