Impact Factor
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Volume 12 Issue 07
July 2026
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Abstract
The Goods And Services Tax (GST) Was Introduced In India In 2017 As A Unified Tax Framework Aimed At Improving Compliance, Transparency, And Efficiency In Business Operations. While Large Enterprises Have Adjusted Well To GST, Small And Medium Enterprises (SMEs) Have Faced Significant Challenges, Particularly In Compliance Costs, Digital Adoption, And Working Capital Management. This Study Investigates The Impact Of GST On SMEs Through An Empirical Analysis Of 50 Indian SMEs Across Various Sectors. Using Statistical Techniques Such As Paired T-tests, Regression Analysis, And Revenue Trend Visualization, This Research Examines Financial Performance, Compliance Burdens, And Revenue Expansion Trends Pre- And Post-GST. The Findings Indicate That GST Has Significantly Improved Profitability And Working Capital Efficiency While Posing Initial Compliance Challenges. The Study Provides Insights Into Policy Enhancements And Strategic Recommendations For SMEs To Leverage GST Effectively.
Keywords
Paper ID
IJSARTV11I4103002
Publication Date
April 4, 2025
Research Area
FINANCE (GST)