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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: April 2026
Volume 11 | Issue 4
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 119
Article Submitted : 23355
Article Published : 9033
Total Authors : 23952
Total Reviewer : 831
Total Countries : 162
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| Paper Title: | A STUDY ON INPUT TAX CREDIT UTILIZATION EFFICIENCY AMONG MSME'S UNDER GST |
| Authors Name: | Roshni N , Ms.Sandhya V |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_210950
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| Published Paper Id: | IJRTI2604061 |
| Published In: | Volume 11 Issue 4, April-2026 |
| DOI: | https://doi.org/10.56975/ijrti.v11i4.210950 |
| Abstract: | This paper is to analyse the utilization efficiency of input tax credits of MSME under GST. this indicates the ITC utilization pattern of MSME during the financial years 2017-2020. The data used in this paper is secondary data. The data obtained from the GSTR return indicated that the average utilization rate was 96.61%, and the statistical analysis also confirmed the profit correlation with ITC utilization (r = 0.548). The regression analysis predicted the profitability rate of the business R2 = 0.588. The results indicate that GST software can be used for better reconciliation. |
| Keywords: | INPUT TAX CREDIT- MSME’S UNDER GST-UTILIZATION |
| Cite Article: | "A STUDY ON INPUT TAX CREDIT UTILIZATION EFFICIENCY AMONG MSME'S UNDER GST", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 4, page no.a447-a454, April-2026, Available :http://www.ijrti.org/papers/IJRTI2604061.pdf |
| Downloads: | 000113 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
| Publication Details: |
Published Paper ID: IJRTI2604061
Registration ID:210950
Published In: Volume 11 Issue 4, April-2026
DOI (Digital Object Identifier): https://doi.org/10.56975/ijrti.v11i4.210950
Page No: a447-a454 Country: Puducherry-, -, India Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2604061 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2604061 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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