Digital GST Filing and Its Effect on Administrative Efficiency among MSMEs in India

The implementation of the Goods and Services Tax (GST) in India in July 2017 introduced a digitalized taxation framework that transformed the country’s indirect tax administration. Under the GST regime, businesses are required to register, file returns, and pay taxes through the online GST Network (GSTN) portal. This digital tax system was designed to simplify tax compliance, increase transparency, and improve administrative efficiency among businesses, including Micro, Small and Medium Enterprises (MSMEs). However, the transition from traditional tax procedures to digital filing has created both opportunities and challenges for MSMEs. Digital GST filing requires businesses to maintain electronic records, upload invoices, and periodically submit returns such as GSTR-1, GSTR-3B, and annual statements through the GST portal.