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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: April 2026
Volume 11 | Issue 4
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 119
Article Submitted : 23355
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Total Authors : 23952
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| Paper Title: | An Analytical study of the Impact of GST on small business performance |
| Authors Name: | Rohit raj r , Savitha.D |
| Download E-Certificate: | Download |
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IJRTI_211502
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| Published Paper Id: | IJRTI2604165 |
| Published In: | Volume 11 Issue 4, April-2026 |
| DOI: | |
| Abstract: | ABSTRACT The impact of the goods and services tax GST on small businesses in India has been widely discussed since its implementation, as it brought a significant shift in the country s indirect practices, and overall growth of small enterprises. Using a combination of secondary data sources such as government reports, research articles, and published studies, the paper examines both the benefits and challenges experienced by small business owners. The findings suggest that GST has simplified the tax system by replacing multiple indirect taxes with a single unified structure, improving transparency, and enabling easier interstate trade. At the same time, it has increased compliance requirement, including regular returns filing and digital record – keeping, which has been particularly demanding for smaller firms with limited resource and technical knowledge. The study highlights that while GST has created opportunities for formalization and long – term growth, the transition phase has posed difficulties for many businesses. Overall, the paper concludes that GST has had a mixed impact on small businesses, balancing improved efficiency and market access with challenges in adaption and compliance. The study provides insights that can help policymakers and stakeholders better understand the needs of small enterprises and support their sustainable development in a GST- driven economy. |
| Keywords: | Keywords: goods and services tax GST, small businesses, tax compliance, business growth, digitalization, economic impact |
| Cite Article: | "An Analytical study of the Impact of GST on small business performance ", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 4, page no.b193-b202, April-2026, Available :http://www.ijrti.org/papers/IJRTI2604165.pdf |
| Downloads: | 00044 |
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2604165
Registration ID:211502
Published In: Volume 11 Issue 4, April-2026
DOI (Digital Object Identifier):
Page No: b193-b202 Country: Banglore, Karnataka , India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2604165 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2604165 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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