Please use this identifier to cite or link to this item: http://hdl.handle.net/10603/547244
Full metadata record
DC FieldValueLanguage
dc.coverage.spatial
dc.date.accessioned2024-02-26T05:38:23Z-
dc.date.available2024-02-26T05:38:23Z-
dc.identifier.urihttp://hdl.handle.net/10603/547244-
dc.description.abstractEase of compliance is always desirable to foster the growth of small businesses in India. Goods and Services Tax (GST) was introduced in India on 1st July 2018 to curb the limitations of earlier indirect tax laws. It has addressed many of the compliance issues faced by MSMEs in India such as the organization s employee cost increase after the implementation of GST, the increase in software cost, the increase in the working capital cost after the implementation of GST, Process is difficult, Cost of compliance is very high etc. However, there are still a lot of compliance issues that need urgent attention. This study aims to explore post-implementation compliance issues faced by MSMEs with special reference to the state of Karnataka. Data has been collected through a survey questionnaire for 526 MSMEs and analyzed in this regard. newlineTo analyze this study we have implemented the Chi-Square test, Score Mean Analysis and Binary Logistic Regression. This study has found many teething problems regarding GST compliance being faced by MSMEs which is acting as a hurdle in their growth of MSMEs. There is an urgent need for policy interventions to improve cumbersome compliance procedures for the overall growth of the MSME sector in India. newline
dc.format.extent
dc.languageEnglish
dc.relation
dc.rightsuniversity
dc.titleA Study on Goods and Services Tax Post Compliance Issues with Special Reference to the MSMEs in the State of Karnataka
dc.title.alternative
dc.creator.researcherRaj N, Jesmon
dc.subject.keywordEconomics and Business
dc.subject.keywordGST Compliances
dc.subject.keywordInput tax credit
dc.subject.keywordManagement
dc.subject.keywordMSMEs
dc.subject.keywordSocial Sciences
dc.description.note
dc.contributor.guidePramod Kumar Pandey
dc.publisher.placeIttagalpura
dc.publisher.universityPresidency University, Karnataka
dc.publisher.institutionSchool of Management
dc.date.registered2018
dc.date.completed2023
dc.date.awarded2023
dc.format.dimensions
dc.format.accompanyingmaterialDVD
dc.source.universityUniversity
dc.type.degreePh.D.
Appears in Departments:School of Management

Files in This Item:
File Description SizeFormat 
01_title.pdfAttached File11.96 kBAdobe PDFView/Open
02_prelim pages.pdf2.99 MBAdobe PDFView/Open
04_abstract.pdf65.75 kBAdobe PDFView/Open
05_chapter 1.pdf683.61 kBAdobe PDFView/Open
06_chapter 2.pdf70.2 kBAdobe PDFView/Open
07_chapter 3.pdf185.51 kBAdobe PDFView/Open
08_chapter 4.pdf932.72 kBAdobe PDFView/Open
09_chapter 5.pdf87.07 kBAdobe PDFView/Open
10_annexures.pdf160.55 kBAdobe PDFView/Open
80_recommendation.pdf127.59 kBAdobe PDFView/Open


Items in Shodhganga are licensed under Creative Commons Licence Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).

Altmetric Badge: