International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Impact of GST Notices via UPI Payments on Cash Usage Among Small Vendors

Author(s) Ms. Bhargavi Pai, Prof. Dr. Suresh C K
Country India
Abstract This research examines how GST notices received through UPI transaction trails affected small vendor cash usage practices in Bengaluru. Digital payment systems, such as UPI, can promote transparency, efficiency, and financial inclusion. However, vendors have felt heightened anxiety about their GST compliance obligations because UPI transactions are traceable. Some vendors said they received GST notices, or had heard of vendors receiving notices, even while below the statutory threshold or exempt from the sale of the goods in question; this led to increased fear of being audited/penalized and general distrust of digital platforms. The study utilized a sample of 110 vendors, and structured questionnaires, examining the responses of the vendors with statistical tools including chi-square tests, regression, ANOVA, and correlation analysis. More than 64% of the vendors indicated they stopped using UPI, or it had reduced usage after hearing or receiving a GST notice. This was associated closely with fear of penalties, low awareness of GST, and weak digital literacy, and not resistance to technology. The study highlights a greater need for communication, awareness of the GST process, and clarity when vendors are issued notices, in order to build ongoing digital adoption, and to widen the fears of GST compliance and regulatory enforcement among vendors.
Keywords GST notices, UPI adoption, Cash usage and preference, Awareness and education.
Published In Volume 7, Issue 6, November-December 2025
Published On 2025-11-27
DOI https://doi.org/10.36948/ijfmr.2025.v07i06.61842
Short DOI https://doi.org/hbdr6x
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