Published Paper Details:

This paper examines the issues, expenses, and administrative strains encountered by businesses in the process of meeting the India Goods and Services Tax (GST). It dwells upon the problems of the layered tax system, the constant shifts in taxation, and the inconsistencies in regulations implemented in different states, which also impacts SMEs with few resources, specifically. The administrative burden, such as a large amount of paperwork, several returns filing, and the adherence to the regional differences are examined. The paper also looks at the efforts by the government to make the life of GST easier, including easy filing of returns, GST help desks and online training programs. It also puts focus on technology, such as ERP software and artificial intelligence-based applications that are capable of automating compliance. Suggestions on how to lessen the compliance burden are given as well as policy recommendations on how to simplify the processes. Lastly, the research directions in the future are also defined with the emphasis on industry-specific issues and geographic differences in the GST implementation processes that will help improve compliance and assist businesses.