Name: Yasmin Nadaf
Country: India

Year: 2025
Volume: Volume No: 12, Issue No: 2, Year: 2025 (Special Issue- 1)
Page Number: 37-40
DOI: https://doi.org/10.5281/zenodo.17111937

ABSTRACT
The Goods and Service Tax (GST) regime in India aimed to unify the country’s indirect
taxation and enhance ease of doing business. While GST brought uniformity, small
businesses have experienced a mix of benefits and burdens. With multiple amendments
introduced between 2021 and 2025, such as e- invoicing, QRMP scheme, and revised
threshold for registration, the compliance landscape for small businesses has significantly
evolved. This article analysis recent GST amendments and their implications on MSME’s
operations, financial health, and compitetiveness. It also explores the challenges in digital
compliance and policy uncertainity , while offering suggestions to reduce the compliance
burden for small entrprenuers.
KEYWORDS: GST, MSME’S, QRMP, e- Invoicing, Compliance burden, Small Businesses,
Tax ReformS