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Article Abstract
The Constitution of India gives powers to both Central Government and State Governments to levy and collect taxes. Amidst several other forms of taxes the Goods and Services Tax (GST) is of major importance as it represents a major portion of government revenue. This study aims to understand whether sufficient facilitation measures have been extended to the MSMEs in regard to GST. The study also examines if connectivity issues have impacted compliance measures and if overhead cost of tax compliance has increased after implementation of GST. The study analyzes these factors through a sample group of 90 MSMEs comprising of manufacturers, service providers, wholesalers, retailers etc., located in Bengaluru and is based on tabulation of responses to questionnaire circulated to these 90 MSMEs. Data was analyzed through Garret Ranking and percentage analysis. The major findings of the study are that GST implementation has benefited the MSME, sufficient facilitation measures are provided for GST compliances, overhead cost of tax compliance has increased after implementation of GST, profits have not shown an increase and network, or server connectivity issues have impacted GST compliances.
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