The Goods and Services Tax (GST) has transformed the indirect tax structure in India by introducing a unified taxation system and digital return filing procedures. While GST has improved transparency and simplified tax structures, small businesses often face challenges in managing their cash flows due to compliance requirements and tax payment obligations. This study analyzes the impact of GST return filing on cash flow management in small businesses. Previous research indicates that GST compliance costs, delays in input tax credit, and increased administrative responsibilities influence liquidity and working capital management in small firms. Studies also show that digital accounting systems and improved financial planning can help businesses manage GST obligations effectively. The findings highlight that while GST return filing improves transparency and tax administration, it may also create short-term financial pressure for small businesses. Effective financial planning and proper management of input tax credit can help improve liquidity and maintain stable cash flow.