GST 2.0 Compliance Burden on MSMEs — A Legal and Practical Analysis
Introduction Micro, Small and Medium Enterprises (MSMEs) form the backbone of the Indian economy. Goods and Services Tax (GST) was introduced with the intention of creating a simple and unified indirect tax system. However, over time — especially after the enhanced compliance framework, often informally referred to as GST 2.0 Compliance Burden on MSMEs —…