• Dr. Giriraj Ganapathi

Abstract GST has altered the regulatory and operational environment of micro, small and medium-sized enterprises in India. This article examines how GST influences MSME growth, cost management, compliance, digital readiness, market access and formalization. Using a conceptual and secondary-data approach, the study analyses official GST materials and relevant tax and business perspectives. It finds that GST can create efficiency gains through input tax credit, common-market participation and digital documentation, while smaller enterprises may face higher relative compliance and technology costs. The article concludes that MSME benefits depend strongly on administrative simplicity, stable policy, taxpayer capability and affordable digital tools.

Keywords: Goods and Services Tax (GST), MSMEs, Tax Compliance, Input Tax Credit, Digitalization, Business Growth, Cost Management, Market Access, Formalization, India.

"IMPACT OF GST ON MSME GROWTH AND SUSTAINABILITY IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.13, Issue 9, page no.c162-c165, September-2026, Available :http://www.jetir.org/papers/JETIR2609218.pdf

"IMPACT OF GST ON MSME GROWTH AND SUSTAINABILITY IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.13, Issue 9, page no. ppc162-c165, September-2026, Available at : http://www.jetir.org/papers/JETIR2609218.pdf