A Comparative Analysis of Manual vs. Automated GST Filing: Productivity Gains in the MSME Sector

Author(s)	Mr. Lokesh Meena, Dr. Prerna Jain
Country	India
Abstract	The implementation of the Goods and Services Tax (GST) in India was designed to build a "One Nation, one tax" system on paper but for Micro, small, and Medium Enterprises (MSGME) compliance, it has shown many hurdles from the transition of" One Nation, One Tax" on time. This paper examines the shift from manual to automated GST filing systems, analyzing the resulting productivity gains. The study investigates automation's role in preventing human errors which is a hindrance to data quality through analytics, the improved quality of data and allowing MSME entrepreneurs to also move away from administrative work that can be automated to attend to deploy strategies of core business growth, by synthesizing current research and industry reports from 2023–2026. Overall, the study indicates that the upfront costs of automation are justified by the long-term benefits in efficiency, input tax credit (ITC) optimisation, and minimisation of litigation risks, making automation in the digital era an imperative.
Keywords	GDP, MSME, GST, Manual, Automated
Field	Mathematics > Economy / Commerce
Published In	Volume 8, Issue 2, March-April 2026
Published On	2026-04-16

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