Exploring the factor that influence GST on small and medium enterprises with special reference to GST LAW: An analysis of literature and theoretical aspects. Journal of Advances and Scholarly Researches in Allied Education, [S. l.], v. 22, n. 4, p. 372–386, 2025. DOI: 10.29070/hq77m990. Disponível em: https://ignited.in/index.php/jasrae/article/view/16304. Acesso em: 10 jan. 2026.