Since the implementation of GST in 2017, the indirect tax structure in India has undergone a dramatic shift, as multiple taxes have been replaced by a single tax structure. GST has proved to be both an opportunity and a challenge for small businesses, which are essential for the economic development of the country. Although GST has eliminated the problem of tax cascading and clarified certain procedures, it has also introduced new problems for small businesses.

Ms.Jayalakshmi B, Ms.Sri Vaishnavi B, "A Study on Impact of GST on Small Scale Industries in Coimbatore City" International Journal of Advanced Multidisciplinary Research and Educational Development, V2(1): Page(1329-1336) Jan-Feb 2026. ISSN: 3107-6513. www.ijamred.com. Published by Scientific and Academic Research Publishing.