ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles By Sangeeta Ghosh

Examining the Covid-19 Relief Package for MSMEs

The Covid-19 relief package for micro, small and medium enterprises and the changes to the defining criteria for MSMEs are examined. While the changes in the MSME definition open the sector to larger enterprises, the composite criteria introduce fresh ambiguities to the defining of MSMEs. Liquidity infusion measures at this juncture without adequate measures to revive demand will not help MSMEs tide over the Covid-19 lockdown-induced crisis.

Small Businesses, Big Reform

This paper draws evidences from field surveys to bring out the impact of the goods and services tax on the micro, small and medium enterprises by exploring issues of coverage, rate, selection and exemption of taxation, and subsequently, its effect on the competitiveness and viability of these businesses. The coping mechanisms the units undertook to tide over the crisis they faced as well as the GST Council responses are also discussed.