BON SECOURS COLLEGE FOR WOMEN
(AUTONOMOUS)
Accredited with ‘A++’ Grade by NAAC in Cycle II
Affiliated to Bharathidasan University, Tiruchirappalli
UGC Recognized 2(f) and 12(B) Institution
Vilar Bypass, Thanjavur – 613006, Tamil Nadu
FIELD WORK REPORT
On
A study on GST Awareness Among Local Shop Keepers in
Thanjavur
Academic Year: 2025 - 2026
Name of the Student with Register Number : Ms. P. Rahana (25UCO073)
Class : I [Link] “B”
Semester : II Semester
Course : Fieldwork (24UCO591)
Duration : 08.02.2026 – 28.02.2026
BON SECOURSE COLLEGE FOR WOMEN
(AUTONOMOUS)
( ACCREDITED BY NAAC WITH ‘A++’GRADE
VILAR BYPASS
THANJAVUR – 613 006
Ms. S. Celia Caroline, [Link]., [Link]., Date:12.03.2026
Assistant Professor of Commerce
CERTIFICATE
This is to certify that the Project entitled "A Study On GST Awareness Among Local Shop
Keepers" is the bonafide work done under my supervision, P. RAHANA (25UCO073),
submitted to Bon Secours College for Women, Thanjavur as an additional accomplishment
during the course of Bachelor of Commerce in the academic year 2025-2026.
I further certify that the project represents group project on the part of the candidate.
Signature of the candidate Signature of the guide
Signature of the Head of the Signature of the external
Department Examiner
1. FIELD WORK DETAILS
1. Title of the field work : A Study On GST Awareness Among Local Shop Keepers in
Thanjavur.
2. Nature of the field work : Survey
3. Place of field work : Sri Hari Provision Store
4. Address of field work : Sri Hari Provision Store,
Sathya Nagar, N.K. Road,
Thanjavur-613 006.
5. Duration : 08.02.2026 – 28.02.2026
6. Total number of days : 21 Days
[Link] OF THE FIELD WORK
1. To Study the Business Activities of the Shop
The first objective of the field work was to understand the overall business activities
carried out in the shop. By visiting the shop and observing the daily operations, it was possible
to learn how the shop functions, how products are purchased from suppliers, and how goods
are sold to customers. This objective helped in gaining knowledge about the working
environment of a small retail business and the way shopkeepers manage their day-to-day
activities.
2. To Understand GST Awareness among Shopkeepers
Another important objective of the study was to understand the level of awareness about
GST among the local shopkeepers. The study focused on finding out whether the shopkeepers
know about GST rules, billing methods, and tax rates applied to different products. Through
interaction and data collection, it was possible to understand how much knowledge they have
about GST and how they apply it in their business. This study provided insight into how GST
is applied in small retail businesses and highlighted the need for guidance to improve
compliance and business management.
3. To Observe the Billing and Record-Keeping System
The field work also aimed to observe the billing methods and the way shopkeepers
maintain their business records. Proper billing and record keeping are important for managing
sales, purchases, and taxes. This objective helped in learning whether the shop uses proper
bills, maintains sales records, and follows systematic methods for recording transactions.
4. To Identify the Challenges Faced by Shopkeepers
Another objective of the field work was to identify the problems and challenges faced by
local shopkeepers in their daily business activities, especially related to GST. Some
shopkeepers face difficulties in understanding tax rules, filing returns, or maintaining records.
Studying these challenges helped in understanding the practical problems experienced by small
business owners.
5. To Gain Practical Knowledge and Field Experience
The final objective of the field work was to gain practical knowledge and real-life
experience about business operations. Visiting the shop, interacting with the shopkeeper, and
collecting data helped in connecting classroom learning with practical situations. This
objective also helped in developing observation skills, communication skills, and a better
understanding of how small businesses operate in the real world.
Overall, the field work aimed to understand the functioning of Sri Hari Provision Store
and to study the level of GST awareness among local shopkeepers. It helped in observing the
daily business activities such as purchasing goods, arranging products, billing, and maintaining
sales records. The study also focused on understanding how GST rules are applied in small
retail businesses.
the field work also provided practical knowledge and real-life experience about retail
store management. Through observation and interaction with the shop owner, it helped in
identifying the challenges faced by shopkeepers and improved understanding about business
practices, customer service, and GST-related activities.
3. DESCRIPTION OF THE FIELD WORK
The field work was carried out at Sri Hari Provision Store, which is a retail grocery
shop located in Thanjavur. The store sells various daily household products such as rice,
pulses, oil, spices, snacks, and other essential grocery items required by customers. The shop
plays an important role in serving the daily needs of the local community. The field work
provided an opportunity to observe the working environment of a small retail store and
understand how the business is managed.
During the field work, the daily activities of the provision store were carefully
observed. This included understanding how goods are purchased from suppliers, how products
are arranged on shelves, and how items are sold to customers. The owner manages the shop
efficiently by ensuring that the required products are always available and properly displayed.
Observing these activities helped in understanding the basic functioning of a retail business.
The field work also involved interacting with the shop owner and customers. Through
these interactions, information was collected about the business operations, customer
preferences, and the challenges faced by small shopkeepers. It helped in understanding how
the owner maintains good relationships with customers and ensures customer satisfaction
through proper service.
Another important part of the field work was studying the awareness of GST among the
shopkeeper. Observations were made regarding billing practices, record maintenance, and how
GST is applied in business transactions. This helped in understanding how tax-related
procedures are followed in small retail businesses and how the shopkeeper manages GST
requirements.
Overall, the field work provided valuable practical exposure and real-life experience
about the functioning of a provision store. It helped in gaining knowledge about retail
management, customer handling, stock maintenance, and billing procedures. The experience
was very useful in understanding the practical aspects of running a small business and
connecting theoretical knowledge with real-world practice.
4. ACTIVITIES UNDERTAKEN (DAY-WISE)
Day 1 - Observation of the Shop
On the first day of the field work at Sri Hari Provision Store, the main activity was
observing the overall functioning of the shop. The store layout, arrangement of products, and
types of goods sold were carefully noted.
Day 2 – Interaction with the Shop Owner
On the second day, interaction was carried out with the shop owner of Sri Hari Provision
Store to understand the history and management of the business. Information was collected
about how the shop was started, the types of products sold, and how goods are purchased from
suppliers.
Day 3 – Observation of Product Arrangement
On the third day, the arrangement of products inside Sri Hari Provision Store was
observed. Different grocery items such as rice, pulses, oils, snacks, and household products
were neatly arranged on shelves for easy access by customers.
Day 4 – Understanding Purchase of Goods
On the fourth day, information was collected about how the shop owner purchases goods
from wholesalers and suppliers. The process of selecting quality products and maintaining
sufficient stock in the store was understood.
Day 5 – Observation of Customer Service
On the fifth day, the interaction between the shop owner and customers was observed.
The way customers were attended, their needs were understood, and products were provided
accordingly was carefully noted.
Day 6 – Study of Billing Process
On the sixth day, the billing process followed in the shop was observed. The method of
calculating the cost of products and issuing bills to customers was studied.
Day 7 – Observation of Stock Maintenance
On the seventh day, the method of maintaining stock in the store was observed. The
owner regularly checks the availability of products and restocks items when necessary.
Day 8 – Understanding GST Awareness
On the eighth day, information was collected regarding the shop owner’s awareness
about GST. The importance of GST in business transactions and billing practices was
discussed.
Day 9 – Interaction with Customers
On the ninth day, interaction was made with some customers visiting the shop to
understand their purchasing preferences and satisfaction with the store services.
Day 10 – Observation of Daily Sales Activities
On the tenth day, the daily sales activities in the shop were observed. It helped in
understanding how the shop handles different customers and manages sales efficiently.
Day 11 – Study of Record Maintenance
On the eleventh day, the method of maintaining records related to sales, purchases, and
GST was studied.
Day 12 – Conducting the Survey
On the twelfth day, a small survey was conducted among local shopkeepers using a
questionnaire to collect information regarding GST awareness.
Day 13 – Collection of Responses
On the thirteenth day, responses from the respondents were collected and recorded
carefully for further analysis.
Day 14 – Observation and Verification
On the fourteenth day, the collected information and observations were reviewed and
verified to ensure accuracy.
Day 15 – Organizing the Collected Data
On the fifteenth day, the collected data from observations, interviews, and surveys were
organized properly to prepare for analysis and report writing.
Day 16–21 – Data Analysis, Discussion, and Report Preparation
From day 16 to day 21, the collected information from observation, interviews and
questionnaires was carefully analyzed. The responses obtained from the respondents were
arranged in tables and charts for better understanding. The findings of the study were discussed
and interpreted to understand the level of GST awareness among local shopkeepers.
5. METHODOLOGY ADOPTED
The methodology adopted for this fieldwork includes different methods used to collect
reliable and accurate information about customer buying behavior in the supermarket. In
order to conduct the study in a systematic manner, several techniques such as observation,
interview, survey, questionnaire, practical work, and data collection were used. These
methods helped in understanding the real-life functioning of the supermarket as well as the
preferences and satisfaction level of customers. The combination of these methods made it
possible to gather useful information directly from the customers visiting the store.
1. Observation
Observation was one of the primary methods used during the field work. The daily
activities of Sri Hari Provision Store were carefully observed to understand how the shop
operates in a real business environment. Attention was given to the arrangement of products,
customer interaction, billing process, and the way goods are managed inside the store.
By observing these activities closely, it was possible to understand the practical
functioning of a retail provision store. This method helped in gaining a clear and direct
understanding of the working system followed by the shop owner.
2. interview
The interview method was used to collect detailed information directly from the shop
owner. Through personal interaction, questions were asked regarding the history of the shop,
business operations, GST awareness, billing methods, and record maintenance practices.
The shop owner shared valuable information about the challenges faced while running
the business and managing GST-related activities. This method helped in gaining practical
insights and understanding the experiences of a small business owner.
3. Survey
A survey method was used to gather information from local shopkeepers regarding
their awareness and understanding of GST. The survey helped in collecting opinions,
experiences, and practices related to GST in their daily business activities. It also helped in
identifying whether shopkeepers follow GST rules in billing, record keeping, and filing
returns. The survey method made it possible to collect information from several respondents
and compare their responses for the study.
4. Questionnaire
A structured questionnaire was prepared to collect systematic data from the
respondents. The questionnaire consisted of several questions related to GST awareness,
billing practices, record maintenance, and business operations.
Respondents were asked to select answers based on their knowledge and experience.
This method helped in collecting clear and organized information, which made it easier to
analyze the data and draw conclusions for the study.
5. Practical Work
Practical work was carried out during the field visit by directly observing and
understanding the daily activities of the shop. This included watching how goods are
arranged on shelves, how customers are served, and how the billing process is carried out.
Practical exposure helped in gaining real-life experience about the functioning of a
provision store. It also helped in connecting theoretical knowledge learned in the classroom
with practical business practices.
6. Data collection
Data collection was an important part of the field work. Information was gathered
through observation, interviews, surveys, and questionnaires. The collected data included
responses from shopkeepers, details about GST awareness, and observations about business
practices.
All the information was carefully recorded and organized for further analysis. This data
helped in preparing tables, charts, and interpretations for the final field work report.
6. LEARNING OUTCOMES
The field work at Sri Hari Provision Store helped in gaining practical knowledge about
retail store operations and GST awareness. It also improved observation and communication
skills through interaction with the shop owner and customers. Overall, the study provided
useful experience about real business activities.
1. Academic Learning
The field work helped in connecting theoretical knowledge with practical
understanding of retail business and GST awareness. It improved knowledge about how a
provision store operates in real life.
It also helped in understanding business concepts such as billing, stock maintenance,
and customer service in a practical way.
2. Practical Exposure
The field work provided practical exposure by observing the daily activities of Sri Hari
Provision Store. It helped in learning how goods are purchased, arranged, and sold to
customers.
This experience gave a clear idea about the real working environment of a small retail
business.
3. Skill Development
The field work helped in developing important skills such as observation,
communication, and data collection. Interaction with the shop owner and customers improved
confidence and understanding.
It also improved analytical skills while organizing and interpreting the collected
information.
4. Social Responsibility
The study helped in understanding the importance of supporting local businesses and
small shopkeepers. It also created awareness about the role of GST in business activities.
This experience encouraged responsible thinking about business practices and
community development.
7. SUGGESTIONS
It is suggested that local shopkeepers should improve their awareness and
understanding of GST rules and procedures. They can maintain proper records, use proper
billing methods, and adopt simple digital systems to manage their business more efficiently.
This will help in improving business operations and ensuring better compliance with GST
regulations
1. Improve GST Awareness
Shopkeepers should improve their knowledge and awareness about GST rules and
procedures. Proper understanding of GST will help them follow the correct billing system and
maintain accurate records in their business.
2. Maintain Proper Records
It is important for the shop owner to maintain proper records of purchases, sales, and
stock. Good record keeping will help in managing the business efficiently and understanding
the profit and loss of the store.
3. Use Proper Billing System
Using a proper billing system will make business transactions more clear and
organized. It also helps in maintaining transparency and makes it easier to follow GST rules.
4. Stock Management
Proper stock management is necessary to ensure that all essential products are always
available in the store. Regular checking of stock helps to avoid shortages and maintain smooth
business operations.
5. Improve Customer Service
Good customer service plays an important role in the success of a provision store.
Treating customers politely and providing the required products quickly will help in
maintaining customer satisfaction.
6. Use Simple Digital Methods
Adopting simple digital tools such as digital billing or online payment methods can
make business activities easier and faster. It also helps in maintaining accurate records.
7. Better Business Planning
Proper planning in purchasing goods and managing sales will help the shop owner run
the business more effectively. It can also help in increasing the overall growth of the store.
1. Name of respondent :
2. Age of the respondent :
3. Gender : ☐ Male ☐ Female
4. How often do you issue GST bills to your customers?
☐ Always ☐ Often ☐ Sometimes ☐ Never
5. How often do you maintain records of sales and purchases for GST purposes?
☐ Always ☐ Often ☐ Sometimes ☐ Never
6. How often do you check GST rates for the products you sell?
☐ Always ☐ Often ☐ Sometimes ☐ Never
7. How often do you file GST returns on time?
☐ Always ☐ Often ☐ Sometimes ☐ Never
8. How often do you update your knowledge about GST rules and changes?
☐ Always ☐ Often ☐ Sometimes ☐ Never
9. How often do you face difficulties in understanding GST procedures?
☐ Always ☐ Often ☐ Sometimes ☐ Never
10. How often do you use proper billing methods in your shop?
☐ Always ☐ Often ☐ Sometimes ☐ Never
[Link]
8.1. Questionnaire analysis
1) Issuing GST bills to costumers
Response Number of respondents Percentage
Always 8 47%
Often 5 24%
Sometimes 4 18%
Never 3 11%
(Table 8.1.1)
Interpretation:
A majority of respondents (47%) always issue GST bills to customers, indicating strong
compliance with taxation regulations. About 24% of respondents often provide GST bills,
showing fairly consistent billing practices. Meanwhile, 18% issue GST bills only sometimes,
suggesting irregular compliance. A smaller proportion (12%) never issue GST bills, which
indicates a lack of adherence to GST billing requirements.
2) Maintaining records of sales and purchases
Response Number of respondents Percentage
Always 7 35%
Often 6 29%
Sometimes 4 24%
Never 3 12%
(Table 8.1.2)
Interpretation:
The data shows that 35% of respondents are always influenced by discounts and
promotional offers, indicating that pricing strategies strongly affect purchasing decisions.
Around 29% are often influenced, showing a considerable impact of promotional activities on
customer behavior. Meanwhile, 24% are sometimes influenced, suggesting moderate
responsiveness to offers. A smaller portion of respondents (12%) are never influenced by
discounts, indicating that their purchasing decisions may depend more on brand preference or
necessity.
3)Checking GST rates for products
Response Number of respondents Percentage
Always 6 29%
Often 7 35%
Sometimes 4 24%
Never 3 12%
Table (8.1.3)
Interpretation:
The table shows how often respondents check GST rates for products. Most respondents
often check GST rates (35%), which is the highest percentage. 29% of respondents always
check GST rates before purchasing products. 24% sometimes check GST rates, while 12%
never check them.
4) filing GST returns on time
Response Number of respondents Percentage
Always 7 35%
Often 6 29%
Sometimes 3 18%
Never 4 18%
Table (8.1.4)
Interpretation:
Most respondents (64% combining Always and Often) tend to file GST returns on time,
which shows a generally positive compliance trend. However, 36% of respondents (Sometimes
and Never) still face issues with timely filing, indicating the need for better awareness,
support, or systems to improve GST compliance.
5) updating knowledge about GST rules
Response Number of respondents Percentage
Always 5 24%
Often 7 35%
Sometimes 5 29%
Never 3 12%
Table (8.1.5)
Interpretation:
Most respondents (59% combining Often and Always) actively try to keep themselves
updated with GST rules. However, 41% (Sometimes and Never) do not consistently update
their knowledge, indicating the need for better awareness programs and easier access to GST
information.
6) Using proper billing methods
Response Number of respondents Percentage
Always 8 41%
Often 5 29%
Sometimes 4 18%
Never 3 12%
Table (8.1.6 )
Interpretation:
The majority of respondents (70% combining “Always” and “Often”) tend to follow
proper billing methods. This indicates a generally good level of compliance with correct
billing practices, although a smaller group still uses them only occasionally or not at all.
7) facing difficulties in understanding GST procedure
Response Number of respondents Percentage
Always 4 18%
Often 5 24%
Sometimes 6 35%
Never 5 23%
Table (8.1.7)
Interpretation:
The majority of respondents experience some level of difficulty in understanding the
GST procedure, with the highest percentage (35%) facing difficulties sometimes. However, a
considerable portion (23%) reported that they never face difficulties, indicating that some
respondents are familiar with GST procedures. This suggests that while GST understanding
exists among some individuals, many still require better awareness or guidance
[Link] OF THE STUDY
Based on the survey conducted among 20 customers of MK Supermarket, the
following key findings were identified:
1. Level of GST Awareness
The study found that most of the local shopkeepers have a basic level of awareness
about GST. Many respondents were familiar with the concept of GST and understood that it is
an important part of the current tax system. However, their knowledge was mainly limited to
basic information, and only a few shopkeepers had a clear understanding of detailed GST rules
and procedures.
2. Issuing GST Bills
The findings show that several shopkeepers regularly issue GST bills to their
customers, while some of them issue bills only occasionally. This indicates that although GST
billing practices are followed by many shopkeepers, a few still need to improve their billing
practices to maintain proper records and transparency in their business transactions.
3. Maintenance of Business Records
It was observed that many respondents maintain records of their sales and purchases to
manage their business activities. Maintaining proper records helps them to track their
transactions and manage their accounts effectively. However, some shopkeepers still rely on
simple or traditional methods of record keeping.
4. Knowledge about GST Rates
The study revealed that most shopkeepers have some knowledge about GST rates
applied to the products they sell. They usually check GST rates while purchasing goods from
suppliers or when updating their product prices. Nevertheless, a few respondents were not
fully confident about the exact GST rates for certain items.
5. Filing of GST Returns
The findings indicate that many shopkeepers file their GST returns regularly and on
time, often with the help of accountants or professionals. This shows that they understand the
importance of complying with government tax regulations, although some still face
difficulties in the filing process.
6. Use of Proper Billing Methods
The study also found that several shopkeepers use proper billing methods while selling
products. Using proper bills helps in maintaining transparency, avoiding confusion in
transactions, and ensuring that GST rules are followed correctly in business operations.
7. Difficulties in Understanding GST Procedures
Despite having some awareness, a few shopkeepers reported facing difficulties in
understanding certain GST procedures and rules. This indicates the need for more awareness
programs and guidance to help local shopkeepers better understand GST and apply it
correctly in their business activities.
[Link] for Awareness and Guidance
Due to limited knowledge and technical difficulties, several shopkeepers depend on
accountants or external professionals for GST-related work. This shows the need for proper
awareness programs, training, and guidance from government authorities so that shopkeepers
can understand GST procedures clearly and manage their business transactions more
efficiently.
[Link] on Business Operations
The difficulties in understanding GST procedures can affect the smooth functioning of a
shop. When shopkeepers are unsure about tax rates, billing, or filing returns, it may lead to
errors in accounts, delays in tax compliance, or even penalties. This highlights the importance
of proper guidance and support, so that shopkeepers can handle GST procedures confidently
and ensure accurate and efficient management of their business operations.
Overall, the study shows that most of the local shopkeepers have a basic awareness
about GST and its role in business activities. Many respondents regularly issue GST bills,
maintain sales records, and try to follow proper billing methods in their shops.
Photographs:
[Link]
The fieldwork conducted at MK Super Market, Orathanadu provided a valuable
learning experience and helped in understanding the real-life functioning of a retail business.
Through this study, information was collected from customers regarding their buying
behaviour, product preferences, and opinions about the services provided by the supermarket.
The survey helped in identifying the factors that influence customer purchasing
decisions such as product variety, reasonable prices, availability of discounts and offers, and
the overall shopping environment of the store. It was observed that customers prefer
supermarkets where products are easily available, properly arranged, and offered at affordable
prices.
This fieldwork also helped in understanding the importance of customer satisfaction in
the success of any retail business. Friendly staff behaviour, cleanliness of the store, and the
availability of different products play an important role in attracting and retaining customers.
Apart from gaining knowledge about customer behaviour, the field survey also helped
in developing important skills such as communication, observation, data collection, and
analysis. Interacting with customers and collecting information through questionnaires
provided practical experience in conducting research.
Overall, the fieldwork was very useful in bridging the gap between theoretical
knowledge and practical experience. It provided a clear understanding of how retail businesses
operate and how customer preferences influence business decisions. The study was therefore a
meaningful and enriching learning experience.