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	<Journal> 

	<PublisherName>International Science Community Association</PublisherName>

	<JournalTitle>International Research Journal of Social Sciences</JournalTitle> 

	<Issn></Issn>

	<Volume>15</Volume>

	<Issue>3</Issue>

	<PubDate PubStatus="ppublish"> 

	<Year>2026</Year> 

	<Month>07</Month> 

	<Day>14</Day> 

	</PubDate>

	</Journal>



	<ArticleTitle>A Study on GST Compliance Challenges Faced by MSMEs in Marathwada, India</ArticleTitle> 


	<FirstPage>25</FirstPage>

	<LastPage>29</LastPage>



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	<AuthorList>

	
		<Author> 

		<FirstName>Nadaf </FirstName>

		<MiddleName> </MiddleName>

		<LastName>Ayisha </LastName>

		<Suffix>1</Suffix>

		<Affiliation>Basaveshwar Commerce College, Bagalkot, Karnataka, India </Affiliation>

		</Author>
		<Author> 

		<FirstName>Fernandes</FirstName>

		<MiddleName> </MiddleName>

		<LastName>Evelyn Savia </LastName>

		<Suffix>1</Suffix>

		<Affiliation>Department of Sociology, Government College of Arts, Science & Commerce, Quepem– Goa, India</Affiliation>

		</Author>
		<Author> 

		<FirstName>Gaunkar </FirstName>

		<MiddleName> </MiddleName>

		<LastName>Sayali Krishnanand </LastName>

		<Suffix>2</Suffix>

		<Affiliation>Department of Sociology, Government College of Arts, Science & Commerce, Quepem– Goa, India</Affiliation>

		</Author>
		<Author> 

		<FirstName>Dashwant </FirstName>

		<MiddleName> </MiddleName>

		<LastName>Urmila P. </LastName>

		<Suffix>1</Suffix>

		<Affiliation>Yashwantrao Chavan School of Rural Development, Shivaji University, Kolhapur, Maharashtra, India</Affiliation>

		</Author>
		<Author> 

		<FirstName>Shukla </FirstName>

		<MiddleName> </MiddleName>

		<LastName>Rashmi </LastName>

		<Suffix>1</Suffix>

		<Affiliation>Department of Geography, Acharya Narendra Dev Kisan P. G. College, Babhnan, Gonda, 271313, Uttar Pradesh, India</Affiliation>

		</Author>
		<Author> 

		<FirstName>Sale </FirstName>

		<MiddleName> </MiddleName>

		<LastName>Saurabh M. </LastName>

		<Suffix>1</Suffix>

		<Affiliation>Department of Commerce, Dr. Babasaheb Ambedkar Marathwada University (BAMU), Chh. Sambhaji Nagar, Maharashtra, India</Affiliation>

		</Author>

	<Author>

	<CollectiveName></CollectiveName>>

	</Author>

	</AuthorList>


	<PublicationType>Research Article</PublicationType>


	<History>  
	<PubDate PubStatus="received">
	<Year>2026</Year>
	<Month>4</Month>
	<Day>11</Day>
	</PubDate>
	<PubDate PubStatus="accepted">										
	<Year>2026</Year> 
	<Month>07</Month>									
	<Day>14</Day> 
	</PubDate>

	</History>
	<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.</Abstract>

	<CopyrightInformation>Copyright@ International Science Community Association</CopyrightInformation>

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