Abstract

This article goes into the complex web of issues related with taxing the unorganised sector under the Goods and Services Tax (GST). The unorganised sector, due to its diversity and informal nature, presents unique challenges for successful tax assessment and compliance. The study delves into major aspects of this complexity, such as the lack of formal paperwork, the frequency of cash transactions, a lack of awareness, and the varied range of enterprises in the sector.The paper investigates the limited access to input tax credits, examining how this challenge impacts the cost structures of businesses operating in the unorganised sector, drawing attention to the difficulty in assessing income due to irregular patterns and informal transactions.

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