Research Proposal

For
ICAI Research Project Scheme 2023

Project Title: Examining GST Awareness and Impact on Micro small and
medium enterprises: A Case Study of Lucknow City, Uttar Pradesh

Project Director:
Dr. Amit Mirji
Assistant Professor, Department of Management,
Government First Grade College, Sindagi-586128 (Karnataka)
Email: amitmirji@gmail.com Cell: 9742498952

Project Deputy Director:

Dr. Seema Tripathi
Assistant Professor, Department of Management,
Integral Innovative Sustainable Education (IISE) College,
Kalyanpur, Lucknow-226022
Email id. smtripathi330@gmail.com Cell: 9140768577

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 Examining GST Awareness and Impact on Micro small and medium
enterprises: A Case Study of Lucknow City, Uttar Pradesh
Abstract

The Goods and Services Tax (GST) was introduced in India in July 2017 as a landmark tax
reform, aimed at streamlining the indirect taxation system. This study examines the
awareness, implementation, and impact of GST on Micro, Small, and Medium Enterprises
(MSMEs) in Lucknow City, Uttar Pradesh. The research adopts a mixed-methods approach,
combining surveys and in-depth interviews with MSME owners, industry experts, tax
consultants, and government officials.
The study assesses the level of GST awareness among MSMEs, their compliance practices,
and the challenges they face in adhering to GST regulations. Additionally, it investigates the
overall impact of GST on various aspects of MSME operations, including financial
performance, supply chain management, and business growth.
Findings reveal that despite the GST being in place for several years, some MSMEs in
Lucknow City still lack adequate awareness and understanding of the tax regime. The study
identifies challenges related to GST compliance, including difficulties in navigating the tax
structure and technology integration. While some MSMEs have benefited from simplified tax
calculations, others face administrative burdens due to the complexities of GST.
The research underscores the importance of targeted support mechanisms and policy
adjustments to facilitate smoother GST compliance for MSMEs. It highlights the significance
of building awareness through workshops and training sessions to enhance the overall
understanding of GST among MSME owners and stakeholders.
Ultimately, this study contributes to the existing body of knowledge by shedding light on the
specific experiences and perspectives of MSMEs in Lucknow City concerning GST. The
findings serve as valuable insights for policymakers, helping them develop strategies to
support the growth and sustainability of MSMEs under the GST regime. Additionally, the
study's mixed-methods design provides a holistic understanding of GST awareness and
impact, further enriching the discourse on this significant tax reform in the Indian economic
landscape.

Keyword- GST, MSMEs, Taxation, Compliance, Policy, Economic Growth

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Introduction:
The Goods and Services Tax (GST) is one of the most significant tax reforms introduced in
India in recent times. Since its implementation, GST has had far-reaching implications for
businesses across the country. Among the various segments affected by this new tax regime,
Micro, Small, and Medium Enterprises (MSMEs) constitute a crucial economic sector that
plays a vital role in the growth and development of the nation. Therefore, understanding the
awareness and impact of GST on MSMEs becomes imperative to assess the effectiveness and
challenges of this tax reform for this particular sector.

This research aims to delve into the level of GST awareness among MSMEs in Lucknow
City, Uttar Pradesh, and examine its consequential impact on their businesses. Lucknow,
being a prominent urban centre in the state, serves as an ideal case study to understand the
dynamics of GST adoption and its ramifications on the operations and growth prospects of
MSMEs in a diverse and dynamic business environment.

The MSME sector in India is characterized by its significant contribution to employment

generation, industrial output, and export earnings. However, this sector also faces unique
challenges, ranging from limited financial resources to a lack of technical expertise, making
them particularly sensitive to any tax changes like GST. Therefore, comprehending their
awareness levels and experiences with GST is essential to devise appropriate policies and
support mechanisms that can alleviate potential burdens and foster a favourable business
climate for these enterprises.

By analysing the awareness and impact of GST on MSMEs in Lucknow City, this research
aims to provide valuable insights into the factors influencing GST compliance and its
influence on various aspects of these businesses. Furthermore, it seeks to identify potential
barriers faced by MSMEs in adapting to the GST regime and suggest strategies to enhance
their overall tax compliance and business growth.

The structure of this research consists of a comprehensive literature review that explores the
existing body of knowledge on GST implementation and its consequences on MSMEs.
Subsequently, the methodology section details the research design, data collection
procedures, and analytical tools employed for this case study. The findings of the research are
then presented, followed by a thorough discussion that interprets the results in light of the
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broader context of GST implementation in India. The paper concludes with practical
implications and recommendations for policymakers, tax authorities, and MSME
stakeholders, aiming to facilitate a conducive environment for the growth and sustainability
of MSMEs in the era of GST.

Literature Review
Kaur (2018):
The primary objective of Kaur's study was to assess the level of awareness among people
about GST and identify their expectations after its implementation. The study concluded that
there was still a lack of awareness about GST among people, leading to a negative perception
towards the tax regime. Respondents also showed a lack of understanding of the various GST
slabs, highlighting the need for proper information dissemination.
Chouhan et al. (2017):
Chouhan and colleagues focused on the awareness of 148 small business owners in Rajasthan
regarding GST. The study revealed that these business owners faced challenges due to their
limited knowledge about the tax regime. Problems included customers' refusal to pay GST,
difficulties in taxation submission, and the perception of GST as a complex tax system due to
its technology integration. Respondents showed low to moderate levels of awareness, and
most were not willing to support the GST act.
Banik and Das (2017):
Banik and Das's study shed light on the challenges faced by the Indian economy after the
implementation of GST. The research compared GST with the previous tax system that
consisted of 31 different taxes, making the tax structure complex. Technology integration in
GST filing required trained employees, adding to the challenges for businesses. The study
concluded that the introduction of GST could negatively impact the GDP due to an unplanned
tax system, calling for simplifications in the GST act.
Kumar (2017):
Kumar's study analyzed the previous indirect tax system and compared it with GST. The
study outlined the complete concept of GST, its rates, and how it eased the process of tax
filing. It emphasized that GST reduced burdens on small vendors and businessmen, making it
easier than the earlier tax system. The study anticipated that GST would benefit
manufacturers and lead to increased competition in the market.

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Mishra (2018):
Mishra's study provided insights into the GST rates and its impact on various sectors,
including pharmacy, agriculture, textile, mobile and accessories, telecommunications, real
estate, FMCG, automobiles, banking, and financing. The research concluded that the
implementation of a single tax system under GST would attract more manufacturers to
engage in the sector. The reduction in product prices would increase consumption, leading to
higher GDP. Increased GDP could attract foreign investments, creating employment
opportunities directly or indirectly.
Kumar and Sarkar (2016):
The study conducted by Kumar and Sarkar provided a comprehensive overview of the history
of GST from the international to the national level. It included a brief analysis of the previous
taxation system and its supplementary taxes, along with relevant facts and figures. The
research highlighted the benefits of GST for customers, industries, exporters, and the overall
economy. The study concluded that the implementation of GST should be expedited to avoid
potential negative impacts on the economy due to delays.
Bhuyan and Nayak (2017):
In their study, Bhuyan and Nayak outlined the various advantages of implementing GST,
such as the removal of the cascading effect, increased efficiency in logistics, and regulation
of the unorganized sector. Using empirical data, the paper examined the impact of GST on
various sectors, including Telecom, Cement, banking and insurance, airlines, E-commerce,
FMCG, and technology sectors. The study concluded that GST would have a positive impact
on the economy, leading to increased GDP growth and employment generation. However, the
service sector might experience a negative impact due to increased GST rates. Overall, GST
was expected to bring innovation, accountability, and transparency to the tax structure.
Kapoor Kapil (2017)
conducted a critical evaluation of the implementation, models, mechanisms, concerns, and
challenges associated with the Goods and Services Tax (GST). The study examined the
different developmental stages of GST in India. It highlighted certain exclusions from GST,
such as petrol, alcohol, and diesel, while emphasizing its benefits, including simplicity,
transparency, elimination of the cascading effect, reduced burden of tax revenue collection,
economic growth, and tax exemption for exporters. The report also discussed the challenges
faced during the GST implementation process. Overall, the study argued that a well-executed
GST implementation would contribute to economic growth.

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Kaur, H (2018)
The focus was on studying the public awareness, knowledge, and understanding of GST in
India. The findings revealed that consumers received limited information and advertising
about GST, indicating a lack of awareness and information about the tax system among the
majority. Consequently, this lack of information led to a poor perception of GST. The author
emphasized the need for the government to take proactive measures in expanding public
education programs to effectively implement and adopt GST successfully.
Dr. Sunitha and Satischandra (2021) extensively discuss the concept of GST and various
GST models. They also emphasize the significant impact of GST on the Indian markets.
According to the authors, the existing tax structure has been a major hindrance to the growth
of the Indian economy. However, they believe that the implementation of the new tax
structure through GST will eliminate this burden and provide a substantial boost to the Indian
economy.
Neha and Manpreet Sharma (2021) describe GST and investigate its benefits and current
status in India. Their research highlights the transition towards GST as a result of the flaws in
the current indirect tax structure. The authors assert that the existing system fails to enhance
the competitiveness of industries. By moving towards GST, they believe that these
shortcomings can be addressed, leading to an improved economic landscape.
In the article "Basic Concepts and Features of Goods Service Tax in India" published in the
International Journal of Scientific Research and Management, Garg (2022) provides a
summary of the impact of GST on the Indian tax structure. The study concludes that GST
will contribute to the strengthening of the nation's economy and foster overall development.
Nishitha Guptha (2022), in her study, highlights that the implementation of GST in the
Indian framework will result in unexplored commercial benefits, not achievable under the
VAT system. She believes that GST will undoubtedly lead to economic growth and
prosperity in India.
Research Gap
The Goods and Services Tax (GST) implementation in India has garnered significant
attention since its inception. However, a research gap exists concerning the awareness and
impact of GST specifically on Micro, Small, and Medium Enterprises (MSMEs), particularly
in the context of Lucknow City, Uttar Pradesh. While various studies have explored the
implications of GST on businesses, they tend to focus predominantly on larger corporations,
overlooking the distinctive challenges and characteristics faced by MSMEs. Consequently,

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the specific impact of GST on these smaller enterprises remains understudied in Lucknow
City.
Moreover, the existing research on GST and MSMEs often lacks regional specificity, which
could be essential in understanding the unique dynamics and business ecosystem of Lucknow
City. This regional context might influence the awareness levels and experiences of MSMEs
in adapting to the GST regime, providing insights that cannot be entirely extrapolated from
research conducted in other areas.
Further exacerbating the research gap is the absence of comprehensive studies examining the
entire spectrum of GST's effects on MSMEs. Many studies tend to focus on isolated aspects,
such as financial impact or compliance challenges, rather than taking a holistic approach to
understand how GST has influenced different facets of these businesses in Lucknow City.
Addressing this research gap is crucial to formulate effective policies and support
mechanisms for MSMEs in Lucknow City. By gaining a deeper understanding of the
awareness levels, GST compliance practices, operational adjustments, and overall impact on
MSMEs, policymakers can design targeted initiatives to assist these enterprises in smoothly
transitioning to the GST regime and flourishing under it.
Furthermore, considering the long-term effects of GST is essential. Many studies conducted
shortly after GST implementation may not fully capture the evolving challenges and
opportunities faced by MSMEs over time. Examining the experiences of MSMEs with GST
over an extended period will shed light on whether their awareness levels have improved with
experience and how they have adapted to the new tax system.
In conclusion, bridging the research gap concerning the awareness and impact of GST on
MSMEs in Lucknow City will provide valuable insights for policymakers, tax authorities,
and stakeholders. By understanding the specific needs and challenges faced by MSMEs in
this regional context, targeted strategies can be developed to support their growth and
sustainability, contributing to the overall economic development of Lucknow City and
beyond.
Research Questions:
1. RQ1: What is the level of awareness among Micro, Small, and Medium Enterprises
(MSMEs) in Lucknow City, Uttar Pradesh, regarding the Goods and Services Tax (GST)
regulations and compliance procedures?
2. RQ2: How has the implementation of GST affected the financial performance and
profitability of MSMEs in Lucknow City?

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3. RQ3: What are the significant challenges faced by MSMEs in Lucknow City in complying
with GST regulations, and how do these challenges vary across different sectors and business
sizes?
4. RQ4: To what extent has the adoption of GST influenced the supply chain management
practices of MSMEs in Lucknow City?
5. RQ5: What are the perceptions of MSME owners in Lucknow City regarding the overall
impact of GST on business growth and expansion opportunities?

Null Hypotheses:
1. H0: There is no significant difference in GST awareness levels among MSMEs based on
their years of operation in Lucknow City.
2. H0: There is no significant relationship between GST compliance and the financial
performance of MSMEs in Lucknow City.
3. H0: There is no significant difference in the challenges faced by MSMEs in different
sectors regarding GST compliance in Lucknow City.
4. H0: There is no significant association between the adoption of GST and changes in supply
chain management practices among MSMEs in Lucknow City.
5. H0: There is no significant impact of GST on the perceived business growth opportunities
among MSME owners in Lucknow City.

Alternative Hypotheses:
1. Ha: There is a significant difference in GST awareness levels among MSMEs based on
their years of operation in Lucknow City.
2. Ha: There is a significant relationship between GST compliance and the financial
performance of MSMEs in Lucknow City.
3. Ha: There is a significant difference in the challenges faced by MSMEs in different sectors
regarding GST compliance in Lucknow City.
4. Ha: There is a significant association between the adoption of GST and changes in supply
chain management practices among MSMEs in Lucknow City.
5. Ha: There is a significant impact of GST on the perceived business growth opportunities
among MSME owners in Lucknow City.

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The above research questions and hypotheses form the basis for investigating the awareness
and impact of GST on MSMEs in Lucknow City, providing a structured framework to
analyse and draw meaningful conclusions from the collected data.

RESEARCH METHODOLOGY
Research Design:
This research will adopt a mixed-methods research design, combining both quantitative and
qualitative approaches. The quantitative aspect will involve surveys to assess the awareness
levels and impact of GST on MSMEs in Lucknow City. The qualitative aspect will include
in-depth interviews with MSME owners and key stakeholders to gain deeper insights into
their experiences and perceptions regarding GST. We fallow Descriptive statistics for this
research.

Source of Data:
1. Surveys: The primary data for the quantitative aspect will be collected through structured
questionnaires distributed among a representative sample of MSMEs in Lucknow City. The
survey will encompass questions related to GST awareness, compliance practices, challenges
faced, and the perceived impact on various aspects of their businesses.
2. Interviews: The qualitative data will be obtained through semi-structured interviews with
a purposive sample of MSME owners, industry experts, tax consultants, and government
officials. These interviews will delve into the participants' personal experiences, opinions,
and suggestions concerning GST implementation.

Analysis Tools:
1. Quantitative Analysis: The data collected from surveys will be analyzed using statistical
software such as SPSS (Statistical Package for the Social Sciences). Descriptive statistics
will be employed to summarize the survey responses and quantify the level of GST
awareness among MSMEs. Inferential statistics, such as chi-square tests or paired t-tests,
may be used to identify significant associations or differences among different groups of
MSMEs based on factors like size, sector, or years of operation.

2. Qualitative Analysis: The data gathered from interviews will undergo thematic analysis to
identify recurring themes and patterns related to GST impact on MSMEs in Lucknow City.
The interview transcripts will be coded, and key themes will be extracted, providing a
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comprehensive understanding of the challenges faced, adaptations made, and suggestions for
improvement.

Research Variables:

1. Independent Variables:
a. GST Awareness: The level of awareness and understanding of GST regulations and
compliance procedures among MSMEs.
b. GST Implementation Period: The time elapsed since the GST implementation, which
may influence MSMEs' familiarity with the tax regime.

2. Dependent Variables:
a. GST Compliance: The extent to which MSMEs are adhering to the GST regulations and
fulfilling their tax obligations.
B. GST Impact: The overall effect of GST on various aspects of MSME operations,
including financials, supply chain management, pricing strategies, and business growth.

3. Control Variables:
a. MSME Size: Categorization of MSMEs based on their workforce or annual turnover to
assess any size-related differences in GST compliance and impact.
b. Sector: The sector to which the MSMEs belong, as different industries may face varying
challenges and opportunities under the GST regime.

By integrating both quantitative and qualitative data, this research design aims to provide a
comprehensive understanding of GST awareness and impact on MSMEs in Lucknow City,
offering valuable insights for policymakers and stakeholders to support the growth and
sustainability of this vital economic sector.

As with any research, this study examining the GST awareness and impact on Micro, Small,
and Medium Enterprises (MSMEs) in Lucknow City, Uttar Pradesh, may encounter several
limitations that could potentially affect the validity and generalizability of its findings. Some
of the limitations are:

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1. Sample Size: The sample size of MSMEs surveyed or interviewed may be limited due to
time and resource constraints. A small sample size may limit the study's ability to represent
the entire population of MSMEs in Lucknow City accurately. We target 220 Sample for
study.

2. Sampling Bias: Despite efforts to select a representative sample, there may be a sampling
bias, as not all MSMEs may be equally accessible or willing to participate in the study. This
could lead to the exclusion of certain groups, potentially affecting the study's external
validity.

3. Response Bias: The study heavily relies on self-reported data through surveys and
interviews. Participants may provide responses that they perceive as socially desirable or may
not accurately recall specific information, leading to response bias.

4. Recall Bias: Participants may face difficulties recalling past experiences with GST
accurately, especially if the implementation period has been extended. This could impact the
accuracy of their responses regarding the pre-GST and post-GST scenarios.

5. Generalizability: The findings of the study may be specific to the context of Lucknow
City and may not be entirely applicable to MSMEs in other regions or cities. The unique
characteristics of Lucknow's business environment could limit the generalizability of the
results.

6. Causation vs. Correlation: The study's cross-sectional nature may limit the ability to
establish causation between GST and its impact on MSMEs. It can only identify correlations
and associations between variables but cannot prove causality.

7. Data Validity: Reliance on secondary data sources or the accuracy of self-reported data
may introduce errors or inaccuracies in the research findings.

8. Time Constraints: Due to the complexity of the research topic, time constraints may limit
the depth of analysis or restrict the ability to observe long-term trends in the impact of GST
on MSMEs.

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9. External Factors: The study may not account for other external factors or policy changes
that could influence MSMEs' awareness and experience with GST.

10. Changes in GST Regulations: As GST regulations are subject to periodic updates and
amendments, the study's findings may not fully capture the current state of GST
implementation.

Despite these limitations, the study aims to provide valuable insights into the GST awareness
and impact on MSMEs in Lucknow City, contributing to the existing body of knowledge and
offering guidance for policymakers and stakeholders seeking to support the growth and
development of MSMEs under the GST regime.

Scope of the Study

The scope of this study on GST awareness and impact on Micro, Small, and Medium
Enterprises (MSMEs) in Lucknow City, Uttar Pradesh, is centered on understanding how the
implementation of GST has influenced MSMEs' operations, financials, and growth prospects
in the specific regional context of Lucknow City. The study aims to assess the level of GST
awareness among MSMEs, identify the challenges they face in complying with GST
regulations, and explore the overall impact of GST on their businesses.
The study will focus on MSMEs across different sectors and business sizes in Lucknow City.
It will involve collecting data through surveys and interviews to gain insights into the
experiences and perceptions of MSME owners, tax consultants, industry experts, and
government officials regarding GST implementation.
Need of Study
The study is needed to address the existing research gap concerning the GST awareness and
impact on MSMEs in Lucknow City. While GST has been a significant tax reform in India,
its specific influence on MSMEs, which constitute a critical economic sector, remains
underexplored. Understanding the awareness levels and challenges faced by MSMEs in
adapting to the GST regime is crucial for devising targeted policies and support mechanisms
to enhance their compliance and overall growth prospects.
By conducting this study, policymakers, stakeholders, and researchers can gain valuable
insights into the unique dynamics of GST's impact on MSMEs in Lucknow City. The study's
findings can contribute to evidence-based policy formulation, promoting a more conducive
business environment, economic growth, and employment generation in the region.
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Importance of study for policy maker
The study on GST awareness and impact on Micro, Small, and Medium Enterprises
(MSMEs) in Lucknow City holds significant importance for policymakers as it offers
valuable insights that can inform and shape effective policy decisions. Here are some key
reasons why this study is essential for policymakers:

1. Informed Policy Formulation: The study provides policymakers with data-driven

evidence regarding the awareness levels, challenges, and experiences of MSMEs with GST in
Lucknow City. This information can help policymakers identify specific areas where MSMEs
may require support, guidance, or regulatory adjustments to ensure smooth GST compliance.

2. Targeted Support Mechanisms: By understanding the unique dynamics of GST's impact

on MSMEs in Lucknow City, policymakers can design targeted support mechanisms tailored
to address the specific needs and challenges faced by these enterprises. Such support
measures could include capacity building programs, simplified compliance procedures, or
financial incentives to facilitate GST adoption and ease its impact on MSMEs.

3. Boosting MSME Competitiveness: Policies informed by this study can enhance the
competitiveness of MSMEs in Lucknow City by promoting better GST compliance practices.
This, in turn, can improve their access to formal markets, financial services, and government
contracts, enabling them to grow and contribute more significantly to the local and national
economy.

4. Economic Growth and Revenue Generation: MSMEs form a critical backbone of the
economy, contributing significantly to employment generation and industrial output.
Policymakers can leverage the findings of this study to ensure a supportive GST
environment, fostering the growth of MSMEs, and consequently, boosting economic growth
and increasing tax revenues for the government.

5. Policy Calibration: The study can aid policymakers in assessing the effectiveness of
current GST policies and identifying areas that may require adjustments or revisions. By
calibrating GST policies based on actual MSME experiences, policymakers can fine-tune the
tax system, making it more conducive to the growth and sustainability of MSMEs.

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6. Long-Term Planning: As the study may uncover insights into the long-term impact of
GST on MSMEs, policymakers can plan for the future by anticipating potential challenges
and devising strategies to address them proactively. This forward-looking approach can lead
to more stable and resilient policy frameworks.

7. Sustainable Development: Policymakers can align the study's findings with broader
developmental goals, ensuring that GST policies not only support MSMEs but also contribute
to sustainable development, inclusive growth, and poverty alleviation in Lucknow City.

8. Policy Learning: The study can serve as a valuable learning resource for policymakers in
other regions or cities facing similar challenges in GST implementation. The lessons learned
from this research can inform policy decisions in different contexts and facilitate knowledge
sharing among policymakers.

Overall, the study's importance lies in its potential to guide policymakers in creating an
enabling environment for MSMEs to thrive under the GST regime, fostering economic
growth, job creation, and a more robust and competitive business landscape in Lucknow City.
Importance of study for society

1. Informed Decision-Making: The research provides society with evidence-based insights

into how GST implementation affects MSMEs, which are critical contributors to the
economy and employment generation. Policymakers, businesses, and citizens can make
informed decisions based on this knowledge, leading to better policy formulation and
improved business practices.

2. Economic Growth and Stability: MSMEs play a crucial role in driving economic growth
and stability. By understanding the GST's impact on these enterprises, society can work
towards creating a supportive environment that fosters their growth, contributing to overall
economic development and prosperity.

3. Employment Generation: A thriving MSME sector leads to increased employment

opportunities, reducing unemployment rates and improving the standard of living for citizens
in Lucknow City. The research can help policymakers identify ways to support MSMEs,
consequently boosting job creation.
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4. Enhanced Business Environment: The findings of the research can contribute to an
improved business environment for MSMEs. Simplified compliance procedures, targeted
support, and policy adjustments can facilitate smoother operations for these enterprises,
promoting a more conducive business climate.

5. Financial Inclusion: Through better awareness and understanding of GST, MSMEs can
integrate into formal financial systems. This can enhance their access to credit and financial
services, encouraging financial inclusion and stability.

6. Knowledge Sharing: The research can serve as a knowledge-sharing resource, allowing

businesses, policymakers, and stakeholders to understand the challenges faced by MSMEs
and share best practices to address them. This collaborative approach can lead to a more
cohesive and supportive society.

7. Public Accountability: Transparency and awareness of the impact of GST on MSMEs

contribute to public accountability. Citizens can hold policymakers and authorities
accountable for the implementation of effective policies and measures to support these
businesses.

8. Sustainable Development: The research's insights can aid in aligning GST policies with
sustainable development goals, ensuring that economic growth and prosperity are achieved in
an environmentally and socially responsible manner.

9. Policy Effectiveness: Society can benefit from well-calibrated policies that consider the
needs and challenges of MSMEs. Policy effectiveness, measured through research, ensures
that public resources are allocated efficiently, benefiting the broader community.

10. Social Welfare: A thriving MSME sector and a supportive business environment
contribute to the overall well-being of society. Strong MSMEs can provide quality goods and
services, contribute to local communities, and generate revenue for social welfare initiatives.

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Any New Data to be Generated:
The study will generate new data through surveys and interviews with MSMEs, tax
consultants, industry experts, and government officials in Lucknow City. The survey data
will include responses from MSMEs about their awareness levels, GST compliance practices,
and the perceived impact of GST on their businesses. The interview data will provide
qualitative insights into the experiences and challenges faced by various stakeholders in the
GST implementation process.

Data Deficiency and Innovation:

Where data deficiency is felt, the study's innovation lies in filling this gap by providing
specific information about GST's impact on MSMEs in Lucknow City. By combining
quantitative and qualitative data, the study aims to offer a comprehensive understanding of
the challenges and opportunities faced by MSMEs under the GST regime. This multi-
dimensional approach allows for a nuanced exploration of the GST implementation
experience, taking into account regional-specific factors that may influence MSMEs'
awareness and adaptability.
Moreover, the study's focus on Lucknow City, a specific regional context, provides a unique
perspective on GST's impact that may not be fully captured in broader national-level studies.
By examining the intricacies of GST implementation in this particular urban center, the
research can offer valuable lessons and insights for policymakers and stakeholders facing
similar challenges in other regions.
In summary, the proposed research contributes to the existing knowledge on GST and its
implications for MSMEs in Lucknow City. It addresses the research gap, generates new data,
and innovatively explores the complexities of GST implementation for MSMEs in a specific
regional context. The findings of this study can aid in designing targeted strategies and
policies to support the growth and development of MSMEs in Lucknow City and potentially
serve as a model for similar research in other regions.

Reference
1]. Banik S. Das (2017). GST in India: Impact and challenges. IOSR Journal of Business and
Management (IOSR-JBM) Volume 19, Issue 12, 07-10.

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[2]. Chouhan V. & Shakdwipee P.et.al (2017), Measuring Awareness about Implementation
of GST: A survey of small Business Owners of Rajasthan. Pacific Business Review
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[3]. Mishra N. (2018), Impact of GST on Indian Economy, International Journal of basic and
applied research, 385-389.

[4]. Kumar p. (2017) concept of goods and services tax (GST) In India. Airo National
Research Journal, Volume XII.

[5]. Kumar P. & Sarkar S. (2016), Goods and service tax in India: Problems and prospects,
Asian Journal of management research , Volume 6 Issue 3, 504-513.

[6]. Kaur H. (2018), Public Awareness, Knowledge and understanding of GST in India.
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[7]. Kumar A. & Nayak R. (2017), GST A New Tax Reforms in India- Implementaing
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