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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS009
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 one of the most significant tax reforms introduced in India to establish a unified, transparent, and efficient taxation system. The implementation of GST has brought considerable changes in the operational and marketing activities of Micro, Small, and Medium Enterprises (MSMEs). With the rapid growth of digital technologies and online business platforms, MSMEs are increasingly adopting digital marketing strategies to improve customer engagement, brand visibility, and business performance. This study aims to analyze the impact of GST on digital consumer engagement and online brand promotion among MSMEs.The study focuses on understanding how GST has encouraged MSMEs to adopt digital business practices such as social media marketing, e-commerce activities, digital payment systems, and online promotional strategies. It also examines the influence of GST on consumer interaction, online purchasing behaviour, brand awareness, and customer satisfaction in the digital environment. Primary data can be collected through structured questionnaires from MSME owners, employees, and consumers, while secondary data may be collected from journals, government reports, websites, and research publications.The findings of the study are expected to reveal that GST has positively influenced digital transformation among MSMEs by promoting online transactions, transparent business practices, and digital marketing activities. The study also highlights that online brand promotion through platforms such as Facebook, Instagram, WhatsApp, and YouTube has improved customer engagement and business competitiveness. However, challenges such as lack of digital literacy, high compliance costs, technological barriers, and shortage of skilled employees continue to affect the effective adoption of digital marketing practices among MSMEs.The study concludes that GST has played a vital role in promoting digital consumer engagement and online brand promotion among MSMEs. It also suggests that continuous digital awareness programs, simplified GST procedures, and technological support can further strengthen digital business growth and customer engagement in the MSME sector.
KEYWORDS
The implementation of Goods and Services Tax (GST) has brought significant transformation in the business environment of India, particularly among Micro, Small, and Medium Enterprises (MSMEs). The study concludes that GST has positively influenced digital consumer engagement and online brand promotion practices among MSMEs. The requirement for online compliance, digital invoicing, and electronic transactions has encouraged businesses to adopt digital platforms and modern marketing strategies. The study reveals that digital platforms such as Facebook, Instagram, WhatsApp, and YouTube have become important tools for online brand promotion, customer interaction, and business visibility among MSMEs. Digital consumer engagement has improved significantly as consumers increasingly prefer online communication, digital payments, and e-commerce activities. Online brand promotion has helped MSMEs improve customer loyalty, market reach, and business competitiveness in the digital environment. However, the study also identified several challenges such as lack of digital literacy, technological barriers, high compliance costs, and shortage of skilled employees. These challenges continue to affect the effective implementation of digital branding and customer engagement practices among MSMEs. Therefore, proper training, simplified GST procedures, and technological support are necessary to improve digital adoption and business sustainability. Overall, the study concludes that GST has played a vital role in promoting digital consumer engagement and online brand promotion among MSMEs. With continuous government support, digital awareness initiatives, and improved technological infrastructure, MSMEs can achieve sustainable growth, stronger customer relationships, and enhanced business opportunities in the digital economy.
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 Consumer Engagement among MSMEs. International Journal of Management Studies, 8(2), 45–52. 3. Kavitha, M., & Rao, P. (2021). Online Brand Promotion and Consumer Behaviour 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 in Adopting Digital Branding Practices among MSMEs 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 Consumer Engagement and Online Branding among MSMEs. 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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The authors declare no conflict of interest related to this research work.
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