Journal Press India®

VISION: Journal of Indian Taxation
Vol 12 , Issue 1 , January - June 2025 | Pages: 104-117 | Research Paper

Challenges and Benefits of GST Implementation for Startups in India

 
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Author Details ( * ) denotes Corresponding author

1. * Anushka Singh, Student, Department of Commerce, Kirori Mal College, University of Delhi, Delhi, Delhi, India (anushka.singh0204@gmail.com)
2. Kopal Goyal, Student, Department of Commerce, Kirori Mal College, University of Delhi, Delhi, Delhi, India (kopalg007@gmail.com)
3. Nidha Mohammed, Student, Department of Commerce, Kirori Mal College, University of Delhi, Delhi, Delhi, India (nidhamohammed575@gmail.com)

This research paper aims to study the impact of GST implementation on startups in India post-2017. The study combines both primary and secondary data analysis, which involves interviewing startup founders to understand some of the key challenges they face in complying with GST norms, or any benefits that have emerged since its implementation. The findings reveal that while some aspects, like delayed tax refunds and stricter compliance rules, pose a challenge, there are notable advantages like the reduction in the cascading effects of tax and a more streamlined tax filing process. The research paper also suggests ways to improve the whole GST compliance process for startups to enable their growth and ease of doing business in India.

Keywords

GST; Startups; Taxation challenges; Primary research

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