Goods and Services Tax (GST) synchronized the indirect tax structure in India with the objective of a simple indirect tax system, under the slogan of one nation one tax. The GST, hailed as one of the major tax changes in the nation, replaces a number of indirect taxes levied by the Center and States such as excise, VAT, and service tax. It is assessed on all domestically sold products and services. The GST is an open tax that also cuts back on other indirect taxes. The system made easy of complex tax into easy tax. After its enforcement not only collection of an indirect tax increase by a remarkable amount but it also assisted the betterment of the Easy Doing of Business rank of the nation. Prior to the introduction of the GST, a person had to deal with a number of taxes, including excise, VAT, and service tax, which complicated the procedure and increased the tax burden. However, once the GST was implemented, all indirect taxes were combined into a single tax, which simplified calculations and reduced paperwork. Due to lower compliance costs, the new indirect tax regime will be beneficial to start-ups and small and medium-sized businesses. The present article is going to focus on the awareness level of the GST with respect to small business enterprises of the Abids division of Telangana state. For the study of awareness level exercised distinct types of variables such as particulars of the invoice, tax rates applicable for supply of goods, determination of time, place, and value of supply and payment of tax and refund of it.
