International Science Community Association International Research Journal of Social Sciences 15 3 2026 07 14 A Study on Impact of GST on MSMEs in Bagalkot District of Karnataka, India 1 5 EN Nadaf Ayisha 1 Basaveshwar Commerce College, Bagalkot, Karnataka, India > Research Paper 2026 4 11 2026 07 14 The deployment of the Goods and Services Tax (GST) stands as a foundational milestone in India’s fiscal history, structured to eliminate the fragmented indirect tax system and forge a frictionless national market. By consolidating diverse levies including Value Added Tax (VAT), service tax, and central excise GST was intended to mitigate cascading tax structures and foster institutional clarity. Concurrently, Micro, Small, and Medium Enterprises (MSMEs) function as a primary engine of India's macroeconomic vitality, driving localized employment, balanced regional growth, and export volumes. This structural shift, however, introduced dual realities for smaller firms: while it streamlined broad tax frameworks, it simultaneously escalated compliance demands through mandatory digitization and rigorous documentation protocols. This empirical inquiry evaluates the operational and financial implications of GST on MSMEs situated within the Bagalkot District of Karnataka. Utilizing a primary data approach, data was gathered via a structured survey administered to 100 localized MSME operators, supplemented by contemporary secondary literature. The diagnostic outcomes illuminate a nuanced spectrum of perceptions, demonstrating that while market integration and tax cascading reductions have positively influenced competitiveness, administrative overheads and system updates present persistent frictional challenges. Copyright@ International Science Community Association