Journal Press India^®

Author Details ( * ) denotes Corresponding author

This study investigates the impact of Goods and Services Tax (GST) compliance on the operational performance of Non-Profit Organizations (NPOs) in Tamil Nadu, aiming to the critical factors influencing their financial and administrative efficiency. Employing a descriptive research methodology, the study collected primary data through structured questionnaires from 100 registered NPOs, selected via simple random sampling. The analysis applied advanced statistical techniques, including exploratory factor analysis, multiple regression, correlation analysis, and Structural Equation Modeling (SEM), to evaluate the influence of eight GST compliance dimensions: Understanding of the GST Regime, Exemption and Registration, Rates and Levy, Filing and Returns, Technology and Infrastructure, GSTN Portal, Support and Guidance, and Administrative Capacity. The findings reveal significant positive associations between GST compliance factors and NPO performance, with Administrative Capacity emerging as the most critical determinant. The results underscore the need for policy interventions to reduce compliance burdens and enhance NPO resilience.

Keywords

Goods and Services Tax; Charitable trusts; Non-profit organizations; Societies; Section 8 companies; Performance of NPOs

1. Deshmukh, A. K., Mohan, A., & Mohan, I. (2022). Goods and Services Tax (GST) implementation in India: An SAP–LAP–Twitter analytic perspective. Global Journal of Flexible Systems Management, 23(2), 165–183. Retrieved from https://doi.org/10.1007/s40171-021-00297-3.
2. Gadde, S. (2019). Goods and service tax (GST) on non-profit organizations. Tax Bulletin, 33. Retrieved from https://icmai.in/TaxationPortal/upload/IDT/Article_GST/89.pdf
3. Garg, Y., & Anand, N. (2022). A study on consumer awareness and perception about GST. Journal of Indian Taxation, 9(1), 1–14. Retrieved from https://doi.org/10.17492/jpi.vision.v9 i1.912201.
4. Jain, S. (2019). Impact of GST on industry with special reference to the real estate sector. VISION: Journal of Indian Taxation, 6(1), 28–36.
5. Khan, S., Khan, M. A., Ihtsham, H. P., & Husnain, M. I. (2021). Impact of Goods and Services Tax (GST) on income inequality in Pakistan: A CGE approach. Asia-Pacific Social Science Review, 21(3), 229-248. Retrieved from https://doi.org/10.59588/2350-8329.1397
6. Kulhalli, M., & Nyamagoudar, D. (2021). Impact of GST on hotel and restaurant industry. GBS Impact: Journal of Multi-Disciplinary Research, 7(2), 17-18. Retrieved from https://www.journalpressindia.com/gbs-impact-journal-of-multi-disciplinary-research/doi/ v7i2.04
7. Pandey, P. K., & Raj, J. N. (2022). A study on GST compliance issues faced by MSMEs with special reference to the state of Karnataka. Journal of Indian Taxation, 9(2), 1–24. Retrieved from https://doi.org/10.17492/jpi.vision.v9i2.922201.
8. Pathan, H. S. (2021). A comparative study of GST in India and other countries. IJRAR-International Journal of Research and Analytical Reviews, 4(4), 2348-1269.
9. Patter, A. (2024). Re-evaluating India’s high GST on gambling: Balancing social responsibility and economic growth. Journal of Indian Taxation, 11(2), 71–82. Retrieved from https://doi.org/10.17492/jpi.vision.v11i2.1122405.
10. Saranya, D., & Golden, S. A. R. (2022). A study on customers’ perception towards GST in Thoothukudi district. Neuro Quantology, 20(7), 4585–4589. Retrieved from https://doi.org/ 10.48047/nq.2022.20.7.NQ33548
11. Sharma, Y., & Arora, B. (2024). GST: A robust tax regime: A bibliometric analysis on GST. Journal of Informatics Education and Research, 4(2), 315–336.
12. Sury, M. M. (2021). Goods and Services Tax (GST) implementation with special reference to e-commerce. Journal of Indian Taxation, 8(2), 74–85. Retrieved from https://doi.org/10.17 492/jpi.vision.v8i2.822105.
13. Sury, M. M. (2022). GST and micro, small and medium enterprises (MSMEs). Journal of Indian Taxation, 9(1), 54–65. Retrieved from https://doi.org/10.17492/jpi.vision.v9i1.912204