stdClass Object
(
    [id] => 15654
    [paper_index] => 202504-01-021078
    [title] => A STUDY ON COMPARATIVE ANALYSIS OF GST COMPLIANCE AND ONLINE PRESENCE IN SMEs
    [description] => 
    [author] => Mohammed Faizuddin Amir, Mehtab, Monika, Prof. Syeda Tasmiya
    [googlescholar] => 
    [doi] => 
    [year] => 2025
    [month] => April
    [volume] => 11
    [issue] => 4
    [file] => fm/jpanel/upload/2025/April/202504-01-021078.pdf
    [abstract] => This research paper provides a comparative study of GST (Goods and Services Tax) compliance and the performance of small and medium enterprises (SMEs) online in India. The research investigates how digital adoption affect the extent of tax compliance, operational efficiency, and business growth among SMEs. Through analysis of the data, gathered from a heterogeneous pool of SMEs from Different industries, the study explores the correlations between digital presence including websites, online invoicing, and e-commerce channels and GST compliance metrics such as timely filing of returns, input tax credit, and regulatory precision. The research also lists SMEs principal challenges with digital adoption and tax compliance, which include insufficient technical skills, cost barriers and incessant regulatory change. The report emphasizes the increased significance of digitalization for promoting fiscal transparency and provides advice for policymakers and business leaders on how to support a more complaint and digitally empowered SME economy. The research concludes that a robust digital infrastructure, supported by specific government incentives and capacity building program can drastically enhance compliance rate and operational resilience among SMEs.
    [keywords] => GST Compliance, Smes , Digital Adoption , E – Invoicing, Tax Filing , Regulatory Challenges, Bossiness Digitalization.
    [doj] => 2025-04-17
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 77
    [journal_id] => 1
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Multidisciplinary Research (IJMR)
    [short_code] => IJMR
    [eissn] =>  2455-3662 (Online)
    [pissn] => - --
    [home_page_wrapper] => images/products_image/11.IJMR.png
)
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