International Journal For Multidisciplinary Research

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

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Volume 8 Issue 5
September-October 2026

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Impact of GST on Small Traders in India

Author(s) Mr. Kamal Dudave
Country India
Abstract The introduction of the Goods and Services Tax (GST) on 1 July 2017 marked a major transformation in India's indirect taxation system. GST replaced several central and state-level indirect taxes with a unified, destination-based tax system intended to reduce tax cascading, promote a common national market, improve transparency and simplify tax administration. Small traders constitute an important part of India's retail and distribution network and therefore the effects of GST on this sector are significant.
This research paper examines the impact of GST on small traders, with particular emphasis on compliance costs, digitalization, input tax credit, working capital, business transparency, market competitiveness and the Composition Scheme. The study is based primarily on secondary data obtained from government sources and recent academic literature. The evidence suggests that GST has produced both positive and negative effects. On the positive side, it has encouraged formalization, digital record keeping, tax transparency and a more integrated market. On the negative side, small traders have faced difficulties related to digital compliance, return filing, accounting costs, technical issues and working-capital pressures. The paper concludes that GST has created a more transparent and integrated taxation environment, but its benefits for small traders depend heavily on simplified compliance procedures, digital literacy, timely input-tax-credit mechanisms and effective taxpayer support.
Keywords GST; Small Traders; MSMEs; Tax Compliance; Input Tax Credit; Composition Scheme; Digitalization; Working Capital; India
Field Mathematics > Economy / Commerce
Published In Volume 8, Issue 5, September-October 2026
Published On 2026-09-08
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E-ISSN 2582-2160
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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