@article{Dr. Siddharth Misra_2020, title={GST’s Effect on Start-Ups: TOPSIS Approach on Compliances, Cost and Tax Factors}, volume={13}, url={http://sersc.org/journals/index.php/IJCA/article/view/6405}, abstractNote={<p><em>The GST brought the revolutionary change in the indirect tax system of India with the aim of “One Nation One Tax”. This reformed taxation eliminates cascading effects on earlier tax system, bringing the benefits of availing Input Tax Credit and making simpler taxation. It is also believed and expected that, the GST regime is to be good for Indian start-ups as it increased threshold limits for registration and ensuring free flow of goods and services. GST also helps to remove the complications created by VAT and other indirect taxation. Well, this research focuses on that fact to investigate GST’s impact on start-ups and to analyses its effect on food, Software and travel start-ups. TOPSIS method has been used to rank the start-ups with the means of the product cost, compliance and tax as the core factors for this analysis and measured these results against similar research using the same method. The proximity of the survey shows the great impact of GST on compliance and easy then tax or product cost and TOPSIS analysis reveal starts-ups nature has a significant role in the impact on the core factor form the ideal best till the ideal worst values. Thus, this study definitively answers the question regarding effect proximity to GST on Start-ups and ranking the different sectors on the bases of TOPSIS output shows the ranks range of the start-ups. Further studies are required to establish a causal standard on the GST’s effect on start-ups.</em></p&gt;}, number={02}, journal={International Journal of Control and Automation}, author={Dr. Siddharth Misra, G. Arun Prakash,Rapuru Sushmasree, Alice R,Prof. S. Muthulakshmi,}, year={2020}, month={Mar.}, pages={01 - 09} }