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- W3171285654 abstract "Abstract The introduction of Goods and Services Tax (GST) on 1st July 2017 has revamped the tax structure carving a new path for the Indian economy. The new tax regime was envisioned to be free of problems of the previous tax system but since its proposal, it has received mixed reviews from industries, academia, and others. With extensive changes aimed at One Nation One Tax, it has left a massive impact on Small and Medium Scale Enterprises. The paper critically analyses impact of GST on Small Scale Enterprises specifically in Karnataka. Existing literature says GST shall reduce the cost of doing business, increase transparency, decrease the price of products, improve tax compliance and ease of doing business. This paper proves these assertions through primary data research and further identifies the need for reforms concerning job work, penalties for non-payment of GST, dual administration, and issues pending from previous tax regime. It has also clearly established that the composition scheme has been a non-performer and the reverse charge mechanism must be re-introduced later or revamped to balance its costs and benefits. Thus the study has implications for policymakers, industries, and academia and also provides a better understanding of the new tax system." @default.
- W3171285654 created "2021-06-22" @default.
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- W3171285654 date "2021-04-01" @default.
- W3171285654 modified "2023-09-26" @default.
- W3171285654 title "GST and its Impact on Small and Medium Scale Enterprises - A Study of Peenya Industrial Area in Bangalore, Karnataka" @default.
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- W3171285654 doi "https://doi.org/10.2478/sbe-2021-0007" @default.
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