Digital Adoption, Technical Challenges and Access to GST Support – Case Study of Rampur Bushahr Himachal Pradesh.
Article Sidebar
Main Article Content
GST seeks to trace and regularize economic activity through digital platforms, invoice documentation, and return filling systems. Similar to the way digital payments aimed to trace unregistered transactions, GSTtoo has introduced tools such as e-invoicing, digital GST portals, and consumption schemes to promote participation and reduce tax evasion.
GST has opened new avenues for growth. The removal of interstate barriers has allowed businesses to access broader markets beyond their immediate geography. Simplified schemes like the Composition Scheme have provided relief to low-turnover enterprises, while increased formalization has, in some cases, improved access to institutional finance. These dynamics reflect the dual nature of GST’s impact , wherein short-term regulatory pressure coexists with long-term possibilities. Despite various government reports and economic analyses, there is limited localized, empirical research on the impact of GST on small enterprises in semi-urban areas. This study addresses the gap by examining how GST has affected small businesses in Rampur Bushahr considered as local trade centre catering to suburbs of four Districts namely Kinnaur ,Kullu, Shimla and Mandi in Himachal Pradesh.
Downloads
References
Author-BasedAcademicReferences:
Bagchi, A. (2006). Towards GST: Choices and trade-offs. National Institute of Public Finance and Policy.
Bhatia, S.(2017).Macroimpact:WilltheGSTthreatenthesurvival of MSME? International Journal of Research in Finance and Marketing.
Chakraborty,P.,& Rao,P.K.(2010).Goodsandservices tax in India: An assessment of the base. Economic and Political Weekly.
Garg, K. (2019). GST and Indian fiscal federalism: The relevance and the implications. Journal of Public Finance & Policy.
Garg, P. (2010). Critical success factors for ERP implementation in Indian retail industry: An exploratory study. Journal of Enterprise Information Management.
Jacob, D. (2019). Two years of GST and ease of doing business for MSMEs: Hits outweigh misses. Business Standard Research Paper.
Jain,G.,&Ansari,K.(2015).ImpactofGSTonIndianstart-ups.
International Journal of Managementand Commerce Innovations.
Joseph,K.J.,& Kumary,L.A.(2023).India’sGSTparadigmand
the trajectory of fiscal federalism: An analysis with special referenceto Kerala. Economic and Political Weekly.
Kanda, R., Handa, H., & Bhalla, G. S. (2018). Impact of GST on rural economy – A study of urbanized sector in Himachal Pradesh. InternationalJournalofRuralDevelopmentandManagement Studies.
Kumar, N. (2014). Goods and services tax (GST) in India: A way forward. Global Journal of Multidisciplinary Studies.
Menon, P., & Tiwari, A. (2024). Evaluating the long-term fiscaleffects of GST on Indian small enterprises. Indian Journal of Economics and Business.
Mohan, V., & Ali, S. (2018). Assessment of the implications of GST rollout on Indian MSMEs. International Journal of Research in Humanities and Social Sciences.
Namasivayam, S. P. A. P., & Ramprakash, S. (2017). Impact of GSTin India. International Journal of Applied Research.
Rajaraman,I.(2015).ChallengesindesigningaGSTforIndia.
Economic and Political Weekly.
Shaik, S., Sameera, S. A., & Firoz, S. C. (2015). Does goods and services tax (GST) lead to Indian economic development? IOSR Journal of Business and Management.
Sharma, C. K. (2022). Concessionary federalism in a dominant party system? Indirect tax reforms and sub national acquiescence in India. The Journal of Federalism.
Sharma, M., Shweta, & Rajeev. (2010). Scope of cloud computing for SMEs in India. International Journal of Computer Applications.
Shankar, R. (2017). GST: Impact and implications on various industries in Indian economy. International Journal of Trade and Global Markets.
Sury,M.M.(2019).GSTandmicro,smallandmediumenterprises.
NewCenturyPublications.
Verma, R., & Reddy, A. (2018). GST implementation in India: Challenges and early outcomes. Indian Journal of Economics and Development.
GovernmentandInstitutionalSources:
CBIC (Central Board of Indirect Taxes and Customs). Basic information and updates about GST rules and structure.Retrievedfrom: https://cbic-gst.gov.in
GST Portal. Generalguidelines, return filing details, andtaxpayerhelp topics.Retrieved from: https://www.gst.gov.in
Goods and Services Tax Network (GSTN). Digital platform for GST registration, return filing, and compliance. Retrieved from: https://www.gstn.gov.in
Startup India. GST benefits and guides forsmall businesses. Retrieved from: https://www.startupindia.gov.in
Google search. Used for background research, cross-verification, and sourcing additional GST information. Retrieved from: https://www.google.com
This work is licensed under a Creative Commons Attribution 4.0 International License.
All articles published in our journal are licensed under CC-BY 4.0, which permits authors to retain copyright of their work. This license allows for unrestricted use, sharing, and reproduction of the articles, provided that proper credit is given to the original authors and the source.