Deepika, Vinit Sikka. “The Role of GST in Shaping the Growth & Challenges of SME’s: A Policy and Economic Perspective”. European Economic Letters (EEL) 15, no. 1 (February 6, 2025): 1558–1564. Accessed March 14, 2026. https://eelet.org.uk/index.php/journal/article/view/2538.