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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS058
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.
Independent researcher
CMR TECHNICAL CAMPUS
This paper evaluates the structural impact of Goods and Services Tax (GST) reforms on the retail trade and supply chain ecosystem within Telangana State, a region characterized by a progressive yet heterogeneous economic foundation. The primary objective is to analyze sector-specific experiences, focusing on logistics rationalization, digital compliance dynamics, and the data-driven formalization of retail networks. Employing a mixed-methods approach combining qualitative policy analysis, structural industry reviews, and operational supply chain mapping within regional logistics nodes like the Medchal-Hyderabad transport corridor, the study explores how the elimination of tax cascading rearranged distribution network configurations. The results indicate that while organized retail networks successfully leveraged centralized warehousing to unlock massive economies of scale, traditional unorganized traders face persistent compliance bottlenecks, cash flow volatility, and working capital pressures. Crucially, the study demonstrates that GST’s structural mandates—such as e-invoicing and real-time transit tracking—have unintentionally established a standardized transactional data baseline across trading networks. This clean baseline provides the precise data infrastructure necessary to deploy advanced automated workflows, scenario simulation models, and predictive forecasting tools. The paper concludes with targeted policy recommendations for state administrators to minimize compliance costs for MSME merchants and build a resilient, technology-driven retail supply chain ecosystem in Telangana.
KEYWORDS
The introduction of GST reforms has profoundly transformed the retail trade and supply chain landscape in Telangana State. By removing artificial interstate tax barriers, the reform has driven a major shift toward structural logistics optimization, turning a fragmented, tax-centric distribution model into an efficiency-focused hub-and-spoke paradigm. While organized retail companies have successfully adapted to capitalize on these changes, small unorganized merchants continue to deal with real pressures regarding compliance management and working capital stability. Importantly, GST’s digital framework has delivered a valuable structural benefit: it has established a clean, highly standardized transaction data baseline across the entire commercial sector. This stable data infrastructure is absolutely essential for deploying modern supply chain automation and predictive logistics tools effectively. By actively resolving regional technical bottlenecks and implementing supportive policies for small merchants, Telangana can build a fairer, more resilient, and highly integrated retail supply chain network that drives long-term, inclusive economic growth.
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Publication Date
7/5/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
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