IDEAS home Printed from https://ideas.repec.org/a/ids/ijesbu/v57y2026i1p1-19.html

Challenges faced by small business traders in GST implementation in India: a critical study

Author

Listed:
  • Alpana Srivastava
  • Himanshu Rastogi
  • Supriya Agrawal
  • Mohit Kumar
  • Sheza Waqar Beg

Abstract

GST in India has various benefits for the government, businesses, and consumers. Every piece of legislation has its effects over time, and since GST has been in place in India for six years, this paper examines the issues small traders faced during the GST transition. Despite simplifying taxation and compliance, the GST regime has faced technical issues, design errors, and changing rules. The government has benefited from e-invoicing and crackdowns on fake invoicing, which have improved transparency and revenue collection by increasing the number of taxpayers. However, traders have encountered difficulties in claiming input tax credit, and arbitrary monetary limits have burdened taxpayers. This report critically analyses small traders' issues post-GST in India. Having an exploratory and descriptive research design, study uses data from 250 traders in Lucknow in India and findings conclude that the GST transition proved difficult for small traders due to technicalities and expenditures.

Suggested Citation

  • Alpana Srivastava & Himanshu Rastogi & Supriya Agrawal & Mohit Kumar & Sheza Waqar Beg, 2026. "Challenges faced by small business traders in GST implementation in India: a critical study," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 57(1), pages 1-19.
    • Handle: RePEc:ids:ijesbu:v:57:y:2026:i:1:p:1-19
    as

    Download full text from publisher

    File URL: https://www.inderscience.com/link.php?id=150193
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijesbu:v:57:y:2026:i:1:p:1-19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=74 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.