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People Adoption of GST App Project "Mera Bill Mera Adhikaar"

Authors

Dr. Shabna Babu

Assistant Professor of Commerce, Sree Narayana College, Alathur, Affiliated to University of Calicut, Kerala (India)

Dr. Vineeth K. M.

Research Guide in Commerce, Maharaja’s College, Ernakulam and Associate Professor of Commerce, Government College, Tripunithura, Affiliated to Mahatma Gandhi University, Kerala (India)

Neena Merina

Research Scholar in Commerce, Maharaja’s College, Ernakulam and Assistant Professor of Commerce, Government Arts and Science College, Vypin, Affiliated to Mahatma Gandhi University, Kerala (India)

Article Information

DOI: 10.51244/IJRSI.2026.13020060

Subject Category: Management

Volume/Issue: 13/2 | Page No: 688-701

Publication Timeline

Submitted: 2026-02-16

Accepted: 2026-02-21

Published: 2026-02-28

Abstract

Mera Bill Mera Adhikar Scheme or My Bill, My Rights was developed by the government and was launched on 01 September 2023 to bring an essential change in the behaviour of the general public so that they can start considering it their right and entitlement to demand bills form all the sellers. Our study aims to know how well the people are aware about the scheme, their level of expectancy regarding the app and usage intention. Both primary and secondary data shall be used for the study and suitable statistical inferential tools shall be used for data analysis and interpretation. The study concluded that the public awareness is neutral but better usage intention is expected in the days to come through the nudging of Government through attractive prizes.

Keywords

Consumer Adoption, UTAUT, GST, Digital University of Kerala, Tax

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