Shri. Basavaraj Dhavaleshwar. 2024. “THE IMPACT OF GOODS AND SERVICES TAX (GST) ON SMALL AND MEDIUM ENTERPRISES (SMES) IN INDIA: A COMPARATIVE ANALYSIS BEFORE AND AFTER IMPLEMENTATION”. International Journal of Indian Economic Light (JIEL) 12 (3):1-5. http://eprajournals.net/index.php/JIEL/article/view/3931.