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  1. Digital Inclusion and Compliance Burden of Small Taxpayers Under GST: An Empirical Study in Tamil Nadu

    Visalakshi, R.; Sahana, K.

    2026Conference PaperConference PapersOpen access

    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…

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