The introduction of the Goods and Services Tax (GST) in July 2017 marked a significant transformation in India’s indirect taxation system by integrating various central and state taxes into a unified tax framework. This reform aimed to simplify tax administration, improve transparency, and enhance economic efficiency. Women-led businesses and social enterprises play an important role in promoting inclusive economic growth, employment generation, and community development. GST has encouraged formalization, improved interstate market access, and enabled participation in digital and e-commerce platforms. On the other hand, compliance requirements, digital filing procedures, and working capital constraints pose challenges, especially for small and micro enterprises managed by women entrepreneurs and social organizations. This study examines the impact of GST on women-led and social enterprises by analyzing its benefits, operational challenges, and opportunities for inclusive entrepreneurship.
Keywords: Central And State Taxes, Improve Transparency, Economic Growth And E-Commerce Platforms