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QUESTIONNAIRE

1. Did you have to change your pattern of accounting after the coming into effect of GST?
a. Yes
b. No
2. If yes, did you face any difficulty in adopting such a change?
a. Yes
b. No
3. What was the difficulty that you faced?
a. Applying the fluctuating GST rates
b. Finding Accountant who is well-versed with the rules of GST
c. Time Constraint in its application in Books of Accounts
d. Any other, please specify.
4. Did you face any difficulty with respect to salary of workers?
a. Yes
b. No
5. Did you face any difficulty in procuring raw materials? If yes, what was the difficulty?
a. The price of raw materials increase
b. There was difficulty in billing
c. There was difficulty in transportation
d. Any other, please specify.
6. Did you have to change your billing machinery to implement GST?
a. Yes
b. No
7. Did you face any difficulties with respect to Government and its officers?
a. Yes
b. No
8. If yes, what was the difficulty?
a. Making invoice
b. Showing books of accounts
c. Uncooperative Government workers
d. Any Other, Please Specify.
9. How do you perceive the shift in taxation system to GST?
a. It is a positive change
b. It is a negative change
c. No opinion/Neutral
d. Any other, please specify
10. Did you face a decline in consumers?
a. Yes
b. No
11. Did you see a change in consumers’ tastes and preferences?
a. Yes
b. No
12. If Yes, what was the change?
a. They are now preferring items of lower rates
b. They are eating less quantity than before
c. They have changed restaurants altogether
d. Any other, please specify
13. If the consumer flow has reduced after implementation of GST, what was the
consequent effect on raw materials?
a. Had to throw the wasted material away
b. Sold the leftover raw material
c. Reused the leftover raw material
d. No change
14. Was there a change in profit/loss of the restaurant?
a. Yes
b. No
15. If there was loss, what do you attribute such a situation to?
a. Revenue decreased because of high rates of GST
b. There was oversupply of resources
c. Decline in customer flow due to increased prices
d. Customers opting for items which gave lower profits
e. Any other, please specify
16. If there was profit, what do you attribute such profit to?
a. Increase in customer supply
b. Adequate supply of resources due to uniform implementation of GST
c. Revenue increased due to implementation of GST
d. Any other, please specify
17. In the long run, would you like to continue with GST? Do you consider it to be a useful
tool?

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