Abstract
This research paper aims to investigate the effects of the Goods and Services Tax (GST) on Small and Medium Enterprises (SMEs) in Pune city. The GST, which was introduced with the intent of simplifying the tax structure, has had a significant impact on businesses of all sizes. However, the focus of this study is on SMEs, which often face unique challenges and opportunities concerning GST compliance. Using survey techniques, this research has gathered data from SME owners and operators to understand their perceptions, challenges, and experiences related to GST. The findings of this study are providing valuable insights into the real-world implications of GST on SMEs and are guiding policymakers and business owners in making informed decisions.
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