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Constitution (122nd Amendment ) Bill 2014 received the assent of the President of India on 8th September,2016 and GST tax came into effect from1st July,2017. GST is a Comprehensive , Multistage , destination based tax which is levied on every type of businessmen . The small businessman were most effected in terms of changes brought in taxation system due to GST . So this research paper is an attempt to understand the perception of small business person about GST. It has been observed through research that most of small businessmen are trying to understand GST but complying with GST is a extra burden on small business persons .This study is based on observations which is of qualitative in nature.

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