GST and Its Impact on Indian Small Businesses

Main Article Content

Dr. Neha Gupta

Abstract

The paper presents an academic discussion of gst and its impact on indian small businesses with emphasis on contemporary business conditions and the Indian commercial environment. It considers the interaction of organisational capabilities, stakeholder expectations, market change and institutional arrangements. The analysis recognises that opportunities and challenges vary across enterprises and
sectors, making context-sensitive interpretation important. The analysis of GST and Its Impact on Indian Small Businesses also recognises that commercial change creates both possibilities and implementation questions. Opportunities related to efficiency, customer engagement, innovation and market development need to be considered alongside organisational readiness, resource constraints and responsible management.

Article Details

How to Cite
Dr. Neha Gupta. (2024). GST and Its Impact on Indian Small Businesses. Shodh Sagar Journal of Commerce and Economics, 1(1), 168–174. Retrieved from https://jce.shodhsagar.co.in/index.php/ssjce/article/view/63
Section
Original Research Articles

References

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Reserve Bank of India. (2018). Relief for MSME borrowers registered under Goods and Services

Tax (GST). Reserve Bank of India. Reserve Bank of India

Goods and Services Tax Council. (2019). Detailed agenda note: 32nd GST Council Meeting— MSME issues. Government of India. GST Council

Goods and Services Tax Council. (2019). Detailed agenda note: 33rd GST Council Meeting. Government of India. GST Council

Goods and Services Tax Council. (2024). GST sectoral booklet: Micro, Small and Medium Enterprises (MSME). Government of India. GST Council

Goods and Services Tax Council. (2025). Support for MSMEs. Government of India. GST Council

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