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@article{194193,
        author = {Dr. Reshmi A. Rajan},
        title = {Behavioural and Cognitive Determinants Influencing Timely GST (GST) Compliance among Entrepreneurs},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {10},
        pages = {2995-3006},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=194193},
        abstract = {The GST in India has increased the importance of the timely e-filing of tax returns. Although there have been several procedural changes to make it easier to file tax returns, many entrepreneurs continue to experience delays with their filings and do not comply with all of the requirements. This descriptive study explores the behavioral characteristics and cognitive understanding that influence timely GST compliance. Primary data were collected from 211 entrepreneurs throughout India, and the data were analyzed. Eight factors (behavioral and cognitive) explained 59.0% of total variance, while both of these categories combined explained 62.7% of the variance related to timely compliance. Compliance priority, penalty awareness, and an entrepreneur's sense of ethics all had positive impacts on behavior. However, social pressure orientation to comply with the law (compliance awareness) and an entrepreneur's tendency to be socially orientated (social influence orientation) are the most significant predictors of an entrepreneur’s behavior to comply with the law in a timely manner; an entrepreneur’s ability to use technology and complete tax return forms accurately (technical competence) is not a significant predictor. The study suggests that there is a need for entrepreneurs to plan their time more effectively when completing tax return forms as well as receive training regarding government regulations and other forms of professional advice to assist them with timely compliance. Ultimately, timely compliance with the GST will depend on an entrepreneur’s cognitive clarity and the behavioral discipline they possess.},
        keywords = {Behavioral Determinants, Cognitive Factors, GST Compliance, Entrepreneur Behaviour, Tax Awareness.},
        month = {March},
        }