GST implementation is a very historical moment in India regarding indirect tax reforms and it change complete scenario of indirect taxation system with new rules regulations and provision. Businessman shocked due to sudden change in indirect tax in the mid of financial year and they are very concern about the harmonization between changed indirect tax system and business unit dimension. A specifically small traders face Lot of problems due to lack of access with experts for implementation this new concept. There were lot of questions arise in the mind of traders regarding the GST due to lack of educational environmental approach about the new tax and good advertisement regarding GST implementation but due to the resistant to change concept traders felt that the GST in front of us because two parallel economy going on in our country namely black economy and white economy and traders concerns about how to provide the transparency in our present tax bureaucracy structure. Small traders are in puzzled situation due to this new indirect tax structure.