A Study on the Impact of GST on Social Media Marketing and Digital Consumer Behaviour among MSMEs

The implementation of Goods and Services Tax (GST) has brought significant transformation in the business environment of India, especially among Micro, Small, and Medium Enterprises (MSMEs). The study concludes that GST has positively influenced the adoption of social media marketing and digital business practices among MSMEs. The requirement for online compliance, digital invoicing, and electronic transactions has encouraged businesses to move towards digital platforms and modern marketing strategies. The study reveals that social media platforms such as Facebook, Instagram, WhatsApp, and YouTube have become important tools for customer engagement, online promotion, and brand awareness among MSMEs. Digital consumer behaviour has also changed significantly, as consumers increasingly prefer online purchasing, digital payments, and online communication with businesses. Social media marketing has helped MSMEs improve customer interaction, market reach, and business competitiveness. However, the study also identified several challenges such as lack of digital literacy, technical barriers, high compliance costs, and shortage of skilled employees. These challenges continue to affect the effective implementation of digital marketing 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 social media marketing and influencing digital consumer behaviour among MSMEs. With continuous government support, digital awareness initiatives, and improved technological infrastructure, MSMEs can achieve sustainable growth and stronger customer engagement 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 Social Media Marketing Practices among MSMEs. International Journal of Management Studies, 8(2), 45–52. 3.                Kavitha, M., & Rao, P. (2021). Digital Consumer Behaviour and Online Purchasing Trends 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 Marketing 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). Social Media Marketing and Consumer Engagement 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.