Volume 3 ; Issue 1 ; in Month : Jan-June (2026) Article No : 119
Lalit Kumar

Abstract

The implementation of the Goods and Services Tax (GST) in India marked a significant reform in the indirect taxation system by integrating multiple taxes into a unified framework. While GST has simplified taxation in many ways, small businesses continue to face several compliance-related challenges. These challenges include technological barriers, complex return filing procedures, input tax credit mismatches, frequent changes in GST regulations, cash flow issues, and high compliance costs. The study examines the major GST compliance issues faced by small businesses and highlights the need for policy reforms and digital support systems. The article is based on secondary data collected from research papers, government notifications, and scholarly articles. The findings suggest that although GST has improved transparency and formalization of the economy, the compliance burden on small businesses remains significant.

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