EVALUATING THE IMPACT OF GST ON MSMES IN INDIA, A STUDY WITH SPECIAL REFERENCE TO THE FRUIT SUPPLY SECTOR IN UTTARAKHAND

Authors

  • Dr. Rakesh Sharma Assistant Professor, Sharda University Author
  • Dr. Richa Panday Assistant Professor, Sharda University Author
  • Tanya Arora Student-B.COM ACCA, Sharda University Author
  • Tanisha aggarwal Student-B.COM ACCA, Sharda University Author

Keywords:

GST, MSMEs, Fruit Supply Sector, Uttarakhand, Tax compliance, Working Capital, Input tax credit

Abstract

This paper examines how the Goods and Services Tax (GST) can affect the Micro and Small and Medium Enterprises (MSMEs), in the fruit supplying segment of Uttarakhand, India. The research employed descriptive and inferential statistical techniques to determine the effects on the cost structure, working capital, profitability, compliance burden and market access (using a structured questionnaire filled by 50 respondents). Results indicate that 64% of the respondents had faced higher operation costs, 52% of them had experienced lower working capital and 60% viewed that the GST compliance is a complex issue. Chi-square test confirms the existence of statistically significant relationships in four out of five hypotheses. The paper concludes that the GST effect is both beneficial and detrimental: it introduces the problems of compliance but at the same time, formalisation has become an advantage of the taxation system, so specific policy elements to a more MSME-friendly tax environment are suggested. within school-based social and character education initiatives.

References

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Published

2026-04-20

Issue

Vol. 1 No. 1 (2026): Journal of Social Knowledge & Practice

Section

Articles