The Impact of GST on the Micro, Small and Medium Enterprises

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Dr. V. Gowri Lakshmi*, Dr.G.V.K. Kasturi. (2020). The Impact of GST on the Micro, Small and Medium Enterprises. Innovative Journal of Business and Management, 9(05), 213–215. Retrieved from https://innovativejournal.in/index.php/ijbm/article/view/2931
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Abstract

The complex multiple indirect tax system has been replaced by a comprehensive dual
goods and services tax (GST) as of 1 July 2017. It is India’s biggest tax reform ever.
Now we are seeing how this tax reform for Micro, Small Land Medium Enterprises will
reshape our economy and market dynamics. Our country’s Micro Small and Manufacturing
production, Employment and Exports. This paper explores how GST impacts
the country’s micro, small and medium-sized enterprises and what its consequences
are it.

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“I certify that I have participated sufficiently in the conception and design of this work and the analysis of the data (wherever applicable), as well as the writing of the manuscript, to take public responsibility for it. I believe the manuscript represents valid work. I have reviewed the final version of the manuscript and approve it for publication. Neither has the manuscript nor one with substantially similar content under my authorship been published nor is being considered for publication elsewhere, except as described in an attachment. Furthermore I attest that I shall produce the data upon which the manuscript is based for examination by the editors or their assignees, if requested.”