L, PrabhaV, RidhuD, Rethanya2020-08-072020-08-072018-01-03Online:2394-7500Print:2394-5869http://www.allresearchjournal.com/archives/?year=2018&vol=4&issue=2&part=Dhttps://dspace.psgrkcw.com/handle/123456789/652Goods and Service Tax (GST) is one of the most crucial tax reforms in India. It is a comprehensive tax system that will subsume all indirect taxes of states and central governments. This study aims to analyze and explain the sales performance of retail outlets. Retail business in India is a key pillar of the economy, accounting for about 10% of GDP. The Indian retail market is estimated to be more than US$ 600 billionenretail outletsgoodsindirect taxsales performanceArticle