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Goods and Services Tax: A Study on Small Business Entities Taxpayers in Chennai

In: Proceedings of the International Conference on Digital Transformation in Business: Navigating the New Frontiers Beyond Boundaries (DTBNNF 2024)

Author

Listed:
  • J. Hena Esther Rani

    (Vels Institute of Science Technology and Advanced Studies, Research Scholar, The Department of Commerce)

  • G. Kalpana

    (Vels Institute of Science Technology and Advanced Studies, Assistant Professor, Department of Commerce)

Abstract

Any nation’s ability to succeed is based on its different economic sectors and other influencing factors; these factors determine the priorities that are best for the people in terms of trade, investment, economic development, personal growth, and technology support for a higher standard of living. Small business entities are essential to all of these activities. To ensure the ceaseless movement of transparent dealings without any tricky tax compliance that burdens the dealers, businesspeople and consumers this GST was implemented. During the early stage of implementing GST, most small business units found it difficult to adapt because of compulsory registration and digitalization. This study examines the trouble and handicaps that small business entity entrepreneurs confront. To evaluate the effect of different factors that determine the challenges faced by small business entities after the GST implementation in Chennai, Tamil Nadu. 200 small business entities and business owners were selected for the investigation. The research’s statistical instrument was a one-way ANOVA. The transformation through GST has an impact on various factors that affect small business entities are evaluated using an ANOVA. It was found that the GST can have both advantages and drawbacks for the Indian small business entities sector.

Suggested Citation

  • J. Hena Esther Rani & G. Kalpana, 2024. "Goods and Services Tax: A Study on Small Business Entities Taxpayers in Chennai," Advances in Economics, Business and Management Research, in: N. V. Suresh & P. S. Buvaneswari (ed.), Proceedings of the International Conference on Digital Transformation in Business: Navigating the New Frontiers Beyond Boundaries (DTBNNF 2024), pages 4-17, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-433-4_2
    DOI: 10.2991/978-94-6463-433-4_2
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