GST Reforms And Ease Of Doing Business in India: An Analytical Study Based on Secondary Data

The Goods and Services Tax (GST), implemented in 2017, represents a major structural reform in India's indirect taxation system.This study analytically examines GST reforms and their implications for ease of doing business, particularly for small sellers and online enterprises.Based exclusively on secondary data sources including government reports, GST Council notifications, CBIC circulars, and research publications, the study finds that threshold enhancements, composition scheme expansion, simplified return filing, digital compliance systems, and refund reforms have positively influenced procedural efficiency and transparency.However, technological barriers and policy instability remain challenges.The study concludes with policy recommendations to enhance GST effectiveness for MSMEs and digital entrepreneurs.