<p>The Goods and Services Tax (GST), introduced in India on July 1, 2017, represents a historic consolidation of the country&#39;s indirect tax framework. Small enterprises&mdash;a fundamental pillar of national economic growth&mdash;faced structural disruptions during this transition. This study evaluates the empirical impact of GST on small businesses using a descriptive and analytical research methodology. Primary data were gathered via a structured instrument administered to N=100 small business operators across urban and semi-urban hubs. The data were evaluated using percentage distributions and non-parametric Chi-Square tests of independence. Results indicate that while 96% of respondents acknowledge systemic simplification and 80% express overall regime satisfaction, significant operational frictions persist: 84% report elevated operational costs, 82% rely on third-party accounting professionals for compliance, and 84% experience recurrent portal-related technical bottlenecks. Strategic recommendations focus on compliance architecture simplification, technological upgrades to the core network, and localized capacity-building initiatives.</p>