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Paper ID:10.55041/IJSREM.GSTCOS054

Impact of Goods and Services Tax (GST) on Employee Compensation, Payroll Administration, and Benefits Management in India

Stream/Area:

-

Subject:

-

Paper ID:

10.55041/IJSREM.GSTCOS054

Volume:

10 |

7 |

Jul 2026

Pages:

1-5

Publication Frequency:

Monthly (12 issues per year)

DOI
Digital Object Identifier
10.55041/ijsrem.GSTCOS054

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.

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Authors

CGAC

Ch. Gayathri Amitha Chowdary

Department of MBA,

CMR Technical Campus, Hyderabad, India.

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MK

M. Kusuma

Department of MBA,

CMR Technical Campus, Hyderabad, India.

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Mentors

DBVL

Dr. B. Vasantha Lakshmi

Department of MBA,

CMR Technical Campus, Hyderabad, India.

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Abstract

The Goods and Services Tax in India has changed the way we do taxes. It has affected many parts of a company beyond just money and accounting. This study looks at how the Goods and Services Tax affects how companies pay their employees manage payroll and give benefits from a Human Resource Management point of view. We did a study. Asked 150 people, including employees and Human Resource Management professionals some questions. We used tools to analyze the answers like looking at percentages and averages and seeing how things are related. What we found out is that the Goods and Services Tax has made payroll more transparent and easier to follow the rules but it has also created work, for managing benefits. The study shows that companies need to use technology follow the rules and have Human Resource Management policies to work well in a Goods and Services Tax environment. The Goods and Services Tax is important. Companies need to understand how it affects Human Resource Management. We need to make sure that Human Resource Management and the Goods and Services Tax work together.

KEYWORDS

GST Human Resource Management Compensation Management Payroll Administration Employee Benefits Compliance Management.

Cite This Article

Ch. Gayathri Amitha Chowdary, M. Kusuma, Dr. B. Vasantha Lakshmi, "Impact of Goods and Services Tax (GST) on Employee Compensation, Payroll Administration, and Benefits Management in India," International Journal of Scientific Research in Engineering and Management, vol. 10, no. 7, pp. 1-5, Jul 2026. https://doi.org/10.55041/ijsrem.GSTCOS054

Full Article/Conclusion

GST has had an impact on how companies in India manage what they pay their employees do their payroll and give benefits. Even though we can see what is going on with payroll clearly and companies are better, at following the rules they still have trouble giving benefits to their employees and dealing with all the rules they have to follow. If companies use computer systems to help with payroll train their employees all the time and make sure different parts of the company work together they can really make the most of the Goods and Services Tax and keep their employees happy and the company running well.

References

[1] S. Fatima and S. A. Mahaboob, “The effect of GST on compensation management,” International Journal of Research in Management & Social Science, vol. 6, no. 1, pp. 45–50, 2018. [2] P. Sharma and M. Kumar, “Exploring plausible effects of GST on goods and services sectors in Western India,” Indian Journal of Finance, vol. 11, no. 12, 2017. [3] D. Jain, “GST on employees and employee benefits,” TaxGuru, 2021. [4] V. Sharma and K. Joshi, “The GST burden: How compliance affects work-life in finance roles,” Educational Administration: Theory and Practice, vol. 30, no. 5, pp. 15759–15769, 2024. [5] A. Rastogi, “Employees may have to bear the GST burden on benefits,” Business Standard, 2017. [6] K. Bhattarai, “Impacts of GST reforms on efficiency, growth and redistribution of income in India,” Journal of Development Economics and Finance, 2021.

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Publication Date

7/4/2026

Peer Review Type

Double-Blind Peer Review

Review Rounds: 2

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