Shri. Basavaraj Dhavaleshwar. “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, no. 3 (March 11, 2024): 1–5. Accessed May 16, 2024. http://eprajournals.net/index.php/JIEL/article/view/3931.