Published Paper Details:

GST is an indirect tax that has superseded numerous other indirect taxes in India, including excise duty, VAT, and service tax. A major change in the tax system was brought about by the implementation of the Goods and Services Tax (GST) in many nations, which has important effects for Micro, Small, and Medium-Sized Enterprises (MSMEs). This study looks into how there is a impact of GST on MSMEs. It starts by looking at how tax system changes affect the financial performance and operational efficiency of MSMEs. The study also looks at how MSMEs' business performance is affected by tax knowledge and awareness under the new tax system. It also shows the changes of the performance of the industry before and after the GST. The study provides a fair assessment of the positive and negative impacts of the GST implementation for MSMEs. A survey consisting of questions is given to a sample of MSMEs in order to accomplish these goals. The study has given conclusion regarding this topic. The research attempts to provide insights into how GST has affected MSMEs and suggest possible policy recommendations to maximize the advantages and lessen the difficulties presented by the GST framework through analysis of survey results.