Impact of GST on Supply Chain Performance in the Retail Sector: An Empirical Study

The introduction of GST has played an important role in improving the efficiency of retail supply chains in India. By establishing a uniform tax structure across the country, GST has simplified the movement of goods and reduced barriers to interstate trade. These changes have contributed to better logistics management, more effective warehousing practices, improved inventory control, and lower transportation expenses. In addition, GST has accelerated the adoption of digital technologies, including GSTN, E-Way Bills, and electronic invoicing systems, which have enhanced transparency and coordination among supply chain participants. Despite these advantages, retailers—particularly small and medium enterprises—continue to face challenges related to regulatory compliance, technology investments, cash flow management, and workforce training. Overall, the study indicates that GST has positively influenced supply chain operations in the retail sector and supported its modernization. Continued efforts to simplify compliance procedures, strengthen digital infrastructure, and provide training support can further enhance the effectiveness of GST and improve business performance.

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