📄 Abstract
The introduction of the Goods and Services Tax (GST) in India aimed to simplify taxation by replacing multiple indirect taxes. While large enterprises have adapted effectively, Small and Medium Businesses (SMBs) face financial and operational challenges. This study examines the financial performance of SMBs before and after GST implementation and evaluates their perceptions regarding financial health, tax-related challenges, and compliance burdens. A structured survey of 175 SMBs in Bangalore was conducted, and a one-sample t-test was applied. The findings highlight significant differences in tax compliance costs and operational efficiency, emphasizing the need for policy reforms.
🏷️ Keywords
📚 How to Cite:
Shilpa R, Dr. R. Sakthivel , ANALYZING THE IMPACT OF GST POLICIES ON SMALL AND MEDIUM BUSINESSES IN BANGALORE CITY , Volume 11 , Issue 3, march 2025, EPRA International Journal of Multidisciplinary Research (IJMR) ,