The purpose of this study is to understand the sustainability of GST among traders and shopkeepers in Prayagraj District. Existing literature says that GST shall reduce the cost of doing business, increase transparency, decrease the prices of the product, increase tax compliance and improve ease of doing business. To accomplish the objectives of the study, the primary data were collected from 80 respondents of traders and shopkeepers operating in the Prayagraj district by using the “Convenient technique”. The result of the study discloses that the sustainability of GST in traders and shopkeepers has a significant effect on the economic growth of the nation. The study contributes to sustainable GST and fulfils the research gap to some extent by analysing the effect from a shopkeeper perspective. Thus, the study has implications for policymakers, and its stakeholder provides a better understanding of the new indirect tax system.

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Keywords: Sustainability, Goods and Services Tax, Traders, Shopkeeper, Convenient Technique.