Repository Collections

The implementation of the Goods and Services Tax (GST) in India marked a major transformation in indirect tax administration through digital governance. The establishment of the Goods and Services Tax Network (GSTN) introduced online registration, return filing, invoice reconciliation, and automated compliance systems. While GST has improved transparency and formalization of the economy, small taxpayers often encounter challenges related to digital literacy, internet accessibility, and frequent procedural changes. This study examines the level of digital inclusion and the compliance burden experienced by small taxpayers in Tamil Nadu. Primary data were collected from 162 small taxpayers across Coimbatore district using a structured questionnaire. Statistical tools such as percentage analysis, weighted mean score, chi-square test, and correlation analysis were employed. The findings reveal that 69.8% of respondents experience moderate to high compliance burden, primarily due to digital skill gaps and technical portal issues. A statistically significant association was found between digital literacy and compliance satisfaction (p < 0.01). The study concludes that strengthening digital inclusion through targeted capacity-building initiatives and simplified compliance procedures is essential for inclusive GST governance.
Keywords: GST, Digital Inclusion, Compliance Burden, Small Taxpayers, Tamil Nadu