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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS005
Volume:
10 |
7 |
Jul 2026
Pages:
1-6
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 important tax reforms introduced in India to create a unified and transparent taxation system. The implementation of GST has significantly influenced the functioning of Micro, Small, and Medium Enterprises (MSMEs), especially in the areas of digital business operations and customer engagement. With the growing importance of digital technologies and online business platforms, MSMEs are increasingly adopting digital marketing strategies to improve customer interaction, market reach, and business performance. This study aims to analyze the role of GST in promoting digital business and online consumer engagement among MSMEs.The study focuses on understanding how GST has encouraged MSMEs to adopt digital platforms such as social media marketing, e-commerce websites, digital payment systems, and online promotional activities. It also examines the opportunities and challenges faced by MSMEs in adapting to digital business practices after GST implementation. Primary data can be collected through structured questionnaires from MSME owners, managers, and marketing professionals, while secondary data may be collected from journals, government reports, websites, and research articles.The findings of the study are expected to reveal that GST has positively contributed to the digital transformation of MSMEs by encouraging online transactions, transparent business operations, and increased use of digital marketing tools. The study also highlights that digital business practices have improved customer engagement, brand awareness, and market competitiveness of MSMEs. However, challenges such as lack of digital literacy, compliance burden, and technological barriers continue to affect small businesses.The study concludes that GST has played a significant role in promoting digital business activities and strengthening online consumer engagement among MSMEs. It also suggests that continuous digital awareness programs and simplified GST procedures can further support the growth and sustainability of MSMEs in the digital economy.
KEYWORDS
The implementation of Goods and Services Tax (GST) has brought significant changes in the business environment of India, particularly for Micro, Small, and Medium Enterprises (MSMEs). The study concludes that GST has played an important role in promoting digital business practices and online consumer engagement among MSMEs. The requirement for digital compliance, online tax filing, and electronic transactions has encouraged businesses to adopt digital platforms and modern business practices.The study reveals that MSMEs increasingly use social media marketing, e-commerce platforms, digital payment systems, and online promotional strategies to improve customer interaction and business performance. Digital business practices have helped MSMEs expand their market reach, improve customer engagement, and strengthen competitiveness in the market. Online consumer engagement through digital platforms has also enhanced brand awareness and customer satisfaction. However, the study identified several challenges such as lack of digital literacy, high compliance costs, technical issues, and shortage of skilled employees. These factors continue to affect the effective adoption of digital business practices among MSMEs. Therefore, proper training, simplified GST procedures, and technological support are necessary to improve digital adoption among small businesses. Overall, the study concludes that GST has positively contributed to the digital transformation of MSMEs and strengthened online consumer engagement. With continuous support from the government and increased digital awareness, MSMEs can achieve sustainable growth and better 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 Business Practices among MSMEs. International Journal of Management Studies, 8(2), 45–52. 3. Kavitha, M., & Rao, P. (2021). Consumer Behaviour and Online Engagement 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 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). Online Consumer Engagement Strategies among MSMEs after GST. Asian Journal of Management Research, 14(1), 59–67. 8. Reddy, K., & Srinivas, T. (2022). Adoption of Digital Business 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
7/5/2026
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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