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@article{179887,
        author = {Ravi Chavan and Shweta Chinchali and Laxman Pawar},
        title = {Impact of GST on Small Scale Businesses in Jamakhandi taluk},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {11},
        number = {12},
        pages = {8897-8900},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=179887},
        abstract = {The introduction of the Goods and Service Tax marked a significant shift in India’s taxation system, affecting businesses of all sizes. This study examines the impact of GST on small scale businesses, focusing on areas such as compliance, financial performance, operational efficiency and market adaptability. Through a structured survey and data analysis, the research highlights the awareness levels of business owners, the effect of GST on pricing, sales, and profit margins, and the challenges associated with tax compliance. Therefore, the present study is conducted to assess the perception, acceptance and impact of GST on small firms and businesses.  While GST has streamlined taxation and improved transparency, small enterprises continue to face difficulties related to compliance costs and policy complexities. The study concludes with recommendations for policy refinements to enhance GST effectiveness for small businesses.},
        keywords = {Goods and Service Tax; Small Scale Businesses; Tax Compliance; Financial Impact; Operational Challenges; Input Tax Credit; Market Adaptability},
        month = {May},
        }