A STUDY ON THE IMPACT OF GST ON THE PERFORMANCE OF SMALL RETAIL ENTERPRISES IN MADURAI CITY

Special Issue - Innovative Commerce: Bridging Business and Computer Applications (ICBBCA-2026) |PG Department of Commerce with Computer Applications, Mannar Thirumalai Naicker College, Madurai – March 2026| International Journal of Computer Science (IJCS) Published by SK Research Group of Companies (SKRGC)

Abstract

This study examines the impact of Goods and Services Tax (GST) on the performance of small retail enterprises in Madurai City. The introduction of GST has brought significant changes to the indirect tax system in India, aiming to simplify taxation and improve transparency in business operations. However, small retail businesses often face various challenges in adapting to the new tax structure. The study focuses on understanding how GST influences the financial performance, compliance requirements, operational efficiency, and overall business growth of small retail enterprises in Madurai. Data for the study is collected from selected retail business owners through structured questionnaires and interviews. The findings help to identify the benefits and difficulties experienced by retailers after the implementation of GST. The study also highlights the level of awareness and adaptability of small retailers towards GST regulations. Overall, the research provides insights into how GST has affected the functioning and performance of small retail businesses in the local market.

References

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Keywords

GST, Small Retail Enterprises, Business Performance, Tax Compliance, Local Market.