WOMEN ENTREPRENEURSHIP IN GST ECOSYSTEMS

Abstract

Women entrepreneurship has emerged as a significant driver of economic development, innovation, and employment generation. In India, tax reforms such as the introduction of the Goods and Services Tax have transformed the business environment by simplifying the indirect tax structure and creating a unified national market. This paper examines gender dynamics in women entrepreneurship within the GST ecosystem. It explores the opportunities and challenges faced by women entrepreneurs in complying with GST regulations and adapting to digital tax systems. The study uses secondary data and insights from previous research to analyse how GST affects women led enterprises, particularly micro and small businesses. Findings suggest that while GST promotes business formalization and wider market access, women entrepreneurs often encounter barriers related to digital literacy, compliance complexity, and access to professional support. The study concludes with policy recommendations aimed at strengthening the participation of women entrepreneurs in the GST ecosystem.