http://eprajournals.net/index.php/JIEL <p><strong>International Journal of Indian Economic Light(JIEL) -</strong><strong> ISSN:</strong> <strong>2277–3142</strong> is a international, Peer-reviewed &amp; Refereed multi dimensional research Journal. <strong>Impact Factor (SJIF 2021) </strong>is <strong>7.689</strong><strong> </strong><strong><a href="http://sjifactor.com/passport.php?id=19159" target="_blank" rel="noopener"><img src="http://eprawisdom.com/images/upload/1138am_search.gif" alt="" /></a>,Journal DOI:10.36713/epra0212</strong></p> en-US International Journal of Indian Economic Light (JIEL) http://eprajournals.net/index.php/JIEL/article/view/3931 <p><em>The Goods and Services Tax (GST), implemented in India in 2017, has had a significant impact on businesses, particularly Small and Medium Enterprises (SMEs). This study aims to assess the impact of GST on Indian SMEs through a comparative analysis before and after its implementation. A thorough review of existing literature on GST and SMEs provides the foundation for this research. The methodology involves data collection from SMEs in India, utilizing surveys, interviews, and case studies to gather insights into the effects of GST on various aspects of SME operations. Data analysis techniques will be employed to compare SME performance metrics before and after GST implementation, including compliance costs, tax burden, profitability, and competitiveness. The results of this study are expected to provide valuable insights into the challenges and opportunities faced by SMEs in the GST regime, and offer recommendations for policymakers and SMEs to navigate the complexities of GST and enhance their competitiveness in the Indian market.</em></p> Shri. Basavaraj Dhavaleshwar Copyright (c) 2024 International Journal of Indian Economic Light (JIEL) 2024-03-11 2024-03-11 12 3 1 5