GST and Small Business Performance : An Empirical Study in INDIA

Author(s)	Ms. Ashwini N, Meghana A, Indushree B
Country	India
Abstract	This study examines the impact of the Goods and Services Tax (GST) on the performance of small businesses in India. Using data collected from 30 small business owners through a structured questionnaire, the study analyzes GST awareness, compliance, and its effect on business operations. The findings indicate that GST has improved transparency and simplified tax procedures, although many businesses still rely on professional assistance for compliance. The study concludes that increasing GST awareness and simplifying compliance processes can further enhance the performance and growth of small enterprises.
Keywords	GST, Small Businesses, MSMEs, Tax Compliance, Business Performance, India.
Field	Sociology > Banking / Finance
Published In	Volume 8, Issue 4, July-August 2026
Published On	2026-08-02
DOI	https://doi.org/10.36948/ijfmr.2026.v08i04.84824

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