DR. NEHA GUPTA. GST and Its Impact on Indian Small Businesses. Shodh Sagar Journal of Commerce and Economics, [S. l.], v. 1, n. 1, p. 168–174, 2024. Disponível em: https://jce.shodhsagar.co.in/index.php/ssjce/article/view/63. Acesso em: 23 oct. 2026.