• Mitali Bhavik Mehta

Small and medium-sized companies in India were hit hard by the Goods and Services Tax (GST). It was a big change in the country's hidden tax system. This research looks at how GST changed the way small businesses paid their taxes, focusing on how they followed the rules, the money they saved, and how much they contributed to the country's total income. Using a structured questionnaire survey of 220 SMEs, analyzed through SPSS, the research assessed GST awareness, compliance costs, technological adoption, and their relationship with reported tax contribution. Cronbach's Alpha of 0.944, which means the tool is very consistent within itself, was found in the reliability study. A correlation study found that small businesses' tax contributions are highly linked to things like limited working capital (r = 0.722, p < 0.01), injustice in GST laws (r = 0.711, p < 0.01), or problems with operations because of return mistakes (r = 0.709, p < 0.01). Multiple regression confirmed that compliance burden, digital adoption, and GST-related financial constraints significantly influence contribution levels, explaining over 61% of the variance in tax contribution (R² = 0.614, p < 0.001). The findings suggest that while GST has enhanced transparency and broadened the tax base, it has also imposed notable compliance and working capital challenges. This dual effect highlights the need for policy refinements to balance efficiency, fairness, and financial sustainability for SMEs.

"Effect of GST on Small and Medium Enterprises’ Tax Contribution Author", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 9, page no.c741-c747, September-2025, Available :http://www.jetir.org/papers/JETIR2509285.pdf

"Effect of GST on Small and Medium Enterprises’ Tax Contribution Author", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 9, page no. ppc741-c747, September-2025, Available at : http://www.jetir.org/papers/JETIR2509285.pdf