Social Inclusiveness of GST 2.0 in Odisha: An Empirical Assessment of Digital Compliance, MSME Competitiveness, Regional Equity, and Governance Trust

Abstract

This study examines how next-generation GST 2.0 reforms influence perceived social inclusiveness in Odisha by analysing the roles of digital GST compliance readiness, MSME competitiveness, regional equity, and trust in GST governance. A quantitative research design was adopted using a structured Likert-scale questionnaire administered to 384 respondents representing MSMEs, traders, and GST users across Odisha. Descriptive statistics, Pearson correlation, and multiple regression analysis were used to assess the relationships among the variables. Reliability and validity checks ensured the robustness of the measurement model.The results reveal that all four independent variables significantly shape perceived social inclusiveness under GST 2.0. Trust in GST governance emerged as the strongest predictor, followed by digital compliance readiness, MSME competitiveness, and regional equity. The regression model explained 62.7% of the variance, indicating a strong and meaningful predictive framework.The findings highlight the need for enhanced digital literacy, MSME-focused compliance support, region-specific facilitation measures, and improved administrative transparency to strengthen inclusiveness under GST 2.0.This study provides a novel, integrated framework connecting technological, economic, regional, and governance factors to social inclusiveness, an underexplored dimension of GST reforms in India, particularly within the Odisha context.