30, November 2025

Factors Influencing GST Registration Avoidance among Small Businessmen When Turnover Exceeds the Limit: A Field Study in Shivpuri, District

VOLUME-11; ISSUE-11; NOV-2025

Author(s): Dr. Kaushal Naresh Amar

Authors Affiliations:

Assistant Professor Faculty Of commerce , PK University Shivpuri

DOIs:10.2015/IJIRMF/202511032     |     Paper ID: IJIRMF202511032


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ABSTRACT

Despite several years of GST implementation in India, many small businessmen in semi-urban and rural regions still hesitate to register under GST even after crossing the turnover threshold. This study is based on my direct field experience and interactions with local traders across Shivpuri district, including Karera, Pohri, Kolaras,Picchore  and Shivpuri city. A structured questionnaire was used to collect responses from 40 businessmen. Statistical tools such as Mean Score Analysis, Chi-Square Test, ANOVA and Correlation were applied to understand the factors behind GST hesitation. The results show that nearly 80% of the respondents fear GST due to penalties, digital challenges, compliance burden and lack of proper knowledge. The findings highlight the need for awareness, local GST support systems, and simple training modules.

Keywords: GST, Small Business, Turnover Limit, Shivpuri, Compliance Fear, GST Registration

Dr. Kaushal Naresh Amar (2025); Factors Influencing GST Registration Avoidance among Small Businessmen When Turnover Exceeds the Limit: A Field Study in Shivpuri, District, International Journal for Innovative Research in Multidisciplinary Field, ISSN(O): 2455-0620, Vol-11, Issue-11, Pp. 196-200.         Available on –   https://www.ijirmf.com/

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