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A Study on GST Compliance Challenges Faced by MSMEs in Marathwada, India

Author Affiliations

  • 1Department of Commerce, Dr. Babasaheb Ambedkar Marathwada University (BAMU), Chh. Sambhaji Nagar, Maharashtra, India

Int. Res. J. Social Sci., Volume 15, Issue (3), Pages 25-29, July,14 (2026)

Abstract

The Goods and Services Tax (GST), while a transformative indirect tax reform in India, has presented significant compliance challenges for Micro, Small, and Medium Enterprises (MSMEs), particularly in underdeveloped regions. The findings reveal that a majority of MSMEs struggle with the frequency of return filings, understanding place-of-supply rules, and leveraging Input Tax Credit (ITC) effectively. The study concludes that targeted policy interventions, enhanced educational outreach, and simplified procedural mechanisms are imperative to reduce the compliance burden and foster a more conducive environment for MSME growth in Marathwada.

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