Subject
Small Taxpayers
Digital Inclusion and Compliance Burden of Small Taxpayers Under GST: An Empirical Study in Tamil Nadu
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…
Digital Access and Regulatory Compliance Pressures on Small Taxpayers: A Case from Pollachi
Chidambara Selvi, S.; Swathi, P.
Digital transformation in tax administration has reshaped compliance systems across India, introducing online filing, e-invoicing, and real-time reporting under the Goods and Services Tax Network framework. While these reforms aim to enhance transparency and…
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