Abstract

The present study investigates the impact of changes in the indirect tax structure, digital transformation, the GST compliance system, and GST knowledge on the ease of doing business for micro and small enterprises in Goa. Quantitative data were collected through a structured questionnaire from 200 business operators in Goa and analysed using SmartPLS SEM version 4. The study provides empirical evidence regarding the influence of GST-related factors on ease of doing business and contributes to the literature on GST framework design and MSME competitiveness. The findings reveal that the transition to the GST regime does not have a significant direct effect on ease of doing business, while digital transformation, the GST compliance system and GST knowledge have significant positive effects.