DR. USHA. Impact of Goods and Services Tax on Micro, Small and Medium Enterprises. International Journal of Engineering and Management Research, [S. l.], v. 14, n. 4, p. 70–77, 2024. DOI: 10.5281/zenodo.13370706. Disponível em: https://ijemr.vandanapublications.com/index.php/j/article/view/1619. Acesso em: 17 mar. 2026.