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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS004
Volume:
10 |
7 |
Jul 2026
Pages:
1-7
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
Department of MBA
KG Reddy College of Engineering & Technology, Moinabad, Telangana
Department of MBA
KG Reddy College of Engineering & Technology, Moinabad, Telangana
Goods and Services Tax (GST) is considered one of the most significant tax reforms introduced in India to create a unified taxation system and improve business transparency. The implementation of GST has brought considerable changes in the functioning of Micro, Small, and Medium Enterprises (MSMEs), especially in their marketing and business practices. With increasing digitalization and online business operations, MSMEs have started adopting digital marketing platforms to improve customer reach, brand visibility, and business performance. This study aims to analyze the impact of GST on digital marketing practices of MSMEs. The research focuses on how GST has influenced online promotions, digital payment systems, e-commerce activities, customer engagement, and marketing strategies of MSMEs. The study also examines the opportunities and challenges faced by MSMEs in adapting to digital marketing after GST implementation. Primary data can be collected through structured questionnaires from MSME owners, managers, and marketing professionals. Secondary data may be collected from journals, reports, government publications, and online resources. The findings of the study are expected to reveal that GST has encouraged digital transactions, improved transparency, and increased the use of online marketing platforms among MSMEs. However, issues such as compliance burden, technological barriers, and lack of digital awareness continue to affect small businesses. The study concludes that GST has positively influenced the digital transformation of MSMEs and has created new opportunities for business growth and competitive advantage in the digital era.
KEYWORDS
1. GST implementation has encouraged MSMEs to adopt digital marketing practices. 2. Social media marketing is the most preferred digital platform among MSMEs. 3. GST has increased the use of digital payment systems and online transactions. 4. Digital marketing has improved customer reach and business performance. 5. Lack of digital knowledge and compliance costs remain major challenges for MSMEs.
1. Agarwal, P. (2023). GST and Digital Transformation in MSMEs. New Delhi: Economic Publications. 2. Gupta, R., & Sharma, S. (2020). Impact of GST on Digital Business Practices among MSMEs. International Journal of Management Studies, 8(2), 45–52. 3. Kavitha, M., & Rao, P. (2021). Consumer Behaviour and Digital Transactions after GST Implementation. Journal of Business and Economic Research, 12(4), 88–95. 4. Kumar, R. (2019). GST Reforms and MSME Development in India. Indian Journal of Commerce and Management, 7(1), 34–40. 5. Mehta, A. (2022). Challenges of Digital Adoption among Small Businesses under GST. International Journal of Business Analytics, 9(3), 66–74. 6. Patel, D. (2021). GST and E-Commerce Growth in India. Journal of Digital Marketing and Finance, 5(2), 101–109. 7. Priya, S., & Naik, V. (2023). Digital Marketing Effectiveness in MSMEs after GST. Asian Journal of Management Research, 14(1), 59–67. 8. Reddy, K., & Srinivas, T. (2022). Adoption of Digital Marketing Practices among MSMEs in Telangana. South Indian Journal of Business Studies, 10(2), 73–81. 9. Government of India. (2023). GST Annual Report. New Delhi: Ministry of Finance. 10. Ministry of MSME. (2022). MSME Annual Report 2021-22. Government of India.
Publication Date
7/4/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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