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  • April to June 2026 Article ID: NSS9910 Impact Factor:8.05 Cite Score:30 Download: 0 DOI: https://doi.org/10.63574/nss.9910 View PDf

    Impact of GSTN Portal Issues on GST Compliance and Business Operations: An Empirical Study of MSMEs in Satna District, Madhya Pradesh

      Vivek Nigam
        Research Scholar, Govt. Vivekanand P.G. College, Maihar, APS University, Rewa (M.P.)
      Dr. Arun Kumar Gautam
        HOD (Commerce) Govt. Vivekanand P.G. College, Maihar, APS University, Rewa (M.P.)

Abstract: This study evaluates how Goods and Services Tax Network (GSTN) portal issues affect GST compliance and business operations among Micro, Small, and Medium Enterprises (MSMEs) in Satna District, Madhya Pradesh. Taking a sample of 150 respondents (MSME owners, accountants, and tax practitioners)  with secondary government reports, this paper finds that frequent downtime, return errors, delayed Input Tax Credit (ITC) reflection, and login issuesetc,  lead tovery  high compliance costs, loss of  many working hours, and tied-up working capital and many other things . Upgrading infrastructure, simplifying filing procedures, and improving helpdesk services and many other things are recommended.

Keywords: GSTN Portal, GST Compliance, MSMEs, Technical Issues, GST Returns, Input Tax Credit, Digital Taxation, Satna District, Business Operations, GST Administration.