Journal of Advances in Developmental Research

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Charting the GST Journey for SMEs in India: Compliance, Challenges, and Growth Pathways

Author(s) Prakhyat Kunj Pandey
Country India
Abstract This paper analyses India’s Goods and Services Tax (GST) regime through the lens of small and medium enterprises (SMEs), focusing on compliance realities, legal design, and growth outcomes. It evaluates whether GST has advanced core objectives such as reducing tax cascading, strengthening the input tax credit (ITC) chain, and facilitating inter-State trade, while also identifying continuing frictions that fall disproportionately on smaller firms. The study examines how turnover-based registration thresholds and the composition levy influence decisions on formalisation, scale, and participation in B2B supply chains. It further reviews the operational impact of return filing architecture, portal dependency, e-way bill and e-invoicing requirements, and the conditions attached to ITC, including mismatch risks and credit reversals. Particular attention is paid to liquidity and working capital effects arising from timing mismatches between outward tax liability, delayed or denied ITC, and refund processes for exporters and inverted duty structures. Methodologically, the paper adopts a doctrinal and analytical approach, reading the CGST and IGST framework with relevant rules, notifications, and judicial trends, and triangulating these with secondary literature and material to connect legal norms with SME business realities. It concludes with targeted reform propositions aimed at simplification, predictability, and reduced compliance cost for smaller taxpayers.
Keywords Goods and Services Tax (GST), Small and Medium Enterprises (SMEs), GST Compliance and Procedural Framework, Input Tax Credit (ITC) Mechanism, Working Capital and Liquidity Impact.
Published In Volume 17, Issue 1, January-June 2026
Published On 2026-05-08
Cite This Charting the GST Journey for SMEs in India: Compliance, Challenges, and Growth Pathways - Prakhyat Kunj Pandey - IJAIDR Volume 17, Issue 1, January-June 2026. DOI 10.71097/IJAIDR.v17.i1.1883
DOI https://doi.org/10.71097/IJAIDR.v17.i1.1883
Short DOI https://doi.org/hb27pz
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