Impact of Goods and Service Tax (GST) on Financial Management of the SSEs - A Study on Ambattur Industrial Estate

Rashmi P.

Abstract: India's determination to introduce much-needed tax reform, abandoning its complex and inefficient tax system in the federal system to introduce the long-awaited Goods and Services Tax (GST), was widely applauded. This is an important post-independence economic step and requires post-implementation empirical corroboration. There have been so many articles and reviews about the impact of GST on Indian economy as well as in the SSEs both in positive and negative ways, but there is hardly a few empirical study or review about the change that GST has brought in the financial management in SSEs, which creates a huge gap in the research as well as a shortcoming on the part of the implementing authority to pinpoint their strategies to reduce and eliminating the shortcomings and limitations of GST, sectoral and individually too. Thus, the present research has intended to bridge this gap by making an empirical analysis of the impact of GST on financial management of the SSEs, sampled out from Ambattur Industrial Estate, Chennai.

Keywords: GST, Financial Management, SSEs

How to Cite?: Rashmi P., "Impact of Goods and Service Tax (GST) on Financial Management of the SSEs - A Study on Ambattur Industrial Estate", Volume 12 Issue 6, June 2023, International Journal of Science and Research (IJSR), Pages: 1626-1634, https://www.ijsr.net/getabstract.php?paperid=SR23615100245, DOI: https://dx.doi.org/10.21275/SR23615100245