Journal of the Social Sciences July 2020 48(3)

Journal of the Social Sciences

E-ISSN: 0975-8935 P-ISSN: 0253-1097

Cosmos Impact Factor: 6.120 (2019)
Journal of the Social Sciences
www.apcjss.com

2430
Journal of the Social Sciences July 2020 48(3)

An Evaluation on the Influence of Goods and Service Tax (GST)

on Micro Small and Medium Enterprises (MSMEs)
Dr Jojo K Joseph
Principal, Devamatha College Kuravilangad, Research Guide, Research and Post Graduate
Department of Commerce, Marian College Kuttikkanam

Rani Jacob
Research Scholar, Research and Post Graduate Department of Commerce, Marian College
Kuttikkanam

Abstract

Goods and Service Tax (GST) launched by the Government of India on 1 st July 2017 is aptly
regarded as the biggest reform ever since the independence of India. GST is a globally accepted tax
system and as the name indicates, it is a tax on both goods and services. Within a short period of
three years of its implementation, GST has effected revolutionary changes in the business domain.
The implementation has incurred many teething problems in the industrial sector because of the
demographic, and socio economic characteristics of the sector. The major cause of concern is the
MSME sector, as they lack compliance infrastructure. Implementation of GST provided opportunities
for MSMEs and poses certain challenges. The study explores the experiences of MSMEs under GST
scenario.

Key words : 1.Goods and Service Tax, 2.Goods and Service Tax Network, 3.X Gross Domestic Product,
4.Micro Small and Medium Enterprises, 5.Goods and Service Tax Network, 6.Value Added Tax,
7.Gross Domestic Product.

Introduction

There is a saying in Kautilaya’s Arthashastra, the first book on economics in the world, that
the best taxation regime is the one which is “liberal in assessment and ruthless in collection”
(Olivelle, 2013).The Goods and Service Tax (GST) seems to be based on this principle. GST can be
defined as a tax on goods and services, which is leviable at each point of sale or provision of
service, in which, at the time of sale of goods or providing services the seller or service provider
may claim the input tax credit of tax which he has paid while purchasing the goods or procuring
the service (ICAI, 2018). Replacing almost 17 indirect taxes (Kumari, 2017), GST is truly a
revolutionary move. GST in India is already 2 year old and in its journey till date businesses and
registered taxpayers have learnt a lot of lessons in terms of law, its mandates, amendments and
how it needs to be adopted and implemented.

GST has been implemented across 160 countries (Debnath, 2016) in the world (number of
countries based on region is represented in table 1) and the businesses in these countries had
undergone several challenges under it.Its adoption and implementation in India was not an easy
task. There has been lot of resistance from various industries and sectors towards adoption of
GST (Nayyar & Singh, 2018). With the implementation of GST, businesses were required to
change their accounting system, institute proper accounting record keeping, modifybusiness
processes, train their personnel, and have proper software to ensure successful documentation
and recording for GST compliance (Loo & Taib, 2017) .

2431
Journal of the Social Sciences July 2020 48(3)

Table 1.
Number of countries with GST
Region No. of countries with GST
ASEAN 7
Asia 19
Europe 53
Oceania 7
Africa 44
Carribbean, Central & North America 19
Source: www.treasury.gov.my

The transition to GST is affected Micro Small and Medium Enterprises (MSMEs) to the most
as it have a far-reaching impact on almost all the aspects of the business operations including
pricing of products and services, supply chain, IT, accounting, and tax compliance systems
(Kotnal, 2016). Thus, it is important that the MSMEs must understand the concept for their
effective compliance under GST regime.

MSMEs in India

Micro Small and Medium Enterprise is one in which the investments in fixed assets does not
exceed Rs10 crore in manufacturing enterprises. For service enterprises, to be considered as
Micro Small and Medium, the investment in plant and machinery should not exceed Rs5 crore
(MSME Act, 2006).

Table 2.
Classification of MSMEs
Types of Engaged in manufacture/production of Engaged in providing/rendering
enterprises goods services
Investment in plant and machinery Investment in equipment

Micro Under ₹25 lakh Under ₹10 lakh

Small ₹25 lakh to ₹5 crore ₹10lak to ₹2crore

Medium ₹5 crore to ₹10 crore ₹2 crore to ₹5 crore

Source: Micro Small and Medium Enterprises Development Act 2006

MSMEs play a significant role in the development of a nation (Nanda, 2016) as they provide
large employment opportunities and need only a shorter gestation period and relatively lower
investments. As on 2018,about 80 million employment opportunities are being generated by 36
million MSMEs, contributing to about 8% of the Gross Domestic Product (GDP) and 33% of total
manufacturing output in India (Ministry of Micro Small and Medium Enterprises, 2018).India’s
MSME sector, in general is known to face several problems which inter alia include inadequate
access to financial resources, little or no access to technology, availability of trained staff,
difficulty in marketing output etc. (ISID, 2018).

Several measures have been taken by the government to revive the sector but the lackluster
response has been a real cause of worry for the nation. On top of that, sudden introduction of
new tax reform has blocked the growth of the sector in the short run (Chakraborty, 2018). The
major hurdle faced by these enterprises under GST is that GST expands the base of taxpayers
which include more MSMEs and increase the burden of compliance cost. On the other hand, GST
makes the MSMEs more competitive (Singh et al, 2012)in the national and international market.

2432
Journal of the Social Sciences July 2020 48(3)

Therefore, this paper aims to study the influence of GST on MSMEs in order to understand how
well they coped up with the new Indian indirect taxation system.

The previous taxation system in India was not user friendly for MSMEs as they need to keep
track of various indirect taxes like Octroi, Central Sales Tax[CST], tax on transportation of goods
and services, state wise Value Added Tax (VAT), stamp duty charges and many others as given in
the diagram below.

Pre – GST & GST indirect tax structure in India

Central Taxes State Taxes

 Excise duty  VAT

 Additional duties of  Sales tax
excise  Entry tax
 Additional duties of  Luxury tax
customs  Surcharges & cesses
 Service tax
 Surcharges & cesses

GST

CGST SGST IGST

Source: Compiled from report of the task force on Goods and Service Tax (Thirteenth Finance
Commission, 2009)

As shown above GST is an indirect tax which subsumes almost all the indirect taxes of
central government and state governments into a unified tax. It has dual model including Central
Goods and Service Tax (CGST) and State Goods and Service Tax (SGST).Integrated Goods and
Service Tax (IGST) also called Interstate Goods and Service Tax is also a component of GST
(Bhattacharya, 2017).

Important Features of GST Act

 The base is extended to all goods and services except some specified items
 Tax is destination based
 There is seamless flow of tax credit in the value chain and across state boarders
 The exports are zero rated
 Computerized compliance and administrative systems
 Simultaneous power for central government and state government to make law
governing GST
 All transactions and processes only through electronic mode
 The e-way bill system has been introduced nation-wide for all inter-State
movement of goods
 System of GST compliance rating for businesses
 Registration mandatory for suppliers of services only if the turnover exceeds Rs.20
lakhs

2433
Journal of the Social Sciences July 2020 48(3)

 Registration mandatory for suppliers of goods only if the turnover exceeds Rs.40
lakhs

Applicability of GST on small businesses

There are three categories in which businesses can opt for GST registration

 Those below threshold need not to register for GST

 Those between the threshold and composition turnover have the option to pay turnover
based tax or to opt GST
 Those above threshold limit have to be within the framework of GST (CBIC, 2016)

Benefits of GST to MSMEs

GST brings benefits to all the stakeholders especially MSMEs in numerous ways. GST might
not be the panacea for all the ills of indirect tax system but it is an inevitable transformation for
our country. The following table explains how GST benefits MSMEs in their operations.

Table.3 Benefits of GST

 Reduction in cascading of taxes Decrease in inflation

 Overall reduction in prices

 Common national market Ease of doing business

 Benefits to small tax payers

 Self-regulating tax system Decrease in black transactions

 Non- Intrusive electronic tax system

 Simplified tax regime More informed consumer

 Reduction in multiplicity of taxes

 Exports to be zero rated Make in India

 Protection of domestic industry-IGST

Source: www.cbic-gst.gov.in

Favorable Influence of GST on MSMEs

Easy to start business

Unlike Value Added Tax (VAT) system GST requires a centralized registration. A business
with multi-state operation in this case has not to follow varied tax rules applicable to different
states (Siddique & Sathyaprasad, 2017). MSME’s can expand their business as they don’t want to
worry about complex taxes applicable in different states.

2434
Journal of the Social Sciences July 2020 48(3)

Easy compliance

All the compliance procedures under GST — registration, payments, refunds and returns are
now to be carried out through online portals only. Thus MSMEs need not worry about interacting
with department officers for carrying out these compliances, which were considered as a
headache in the earlier tax regime (Hassan, 2017).

Expanded market

The tax credit under GST is transferred, regardless of the location of the buyer and the seller.
This allows the MSME segment to extend its operations beyond the limits of geographical
area(Subramania et al, 2019).

Removal of distinction between goods and services

Under Goods and Services Tax the distinction between goods and services is removed and
therefore it will simplify various legal proceedings related to the packaged products. As a result,
there will no longer be a distinction between the material and the service component, which will
greatly reduce tax evasion (Pandit, 2017).Apart that there is no additional tax burden for MSMEs
that operate on sales and service model of business.

Increased competitiveness

Tax reform offers equal footing to large and small companies and ensure that equities are
transferred evenly. GST improves the competitiveness of manufacturing sector by mitigating the
cascading effects of taxes(Chaturvedi, 2018).

Lower logistical overheads

As GST is tax neutral, it eliminates time consuming border tax procedures and toll check
posts and encourage supply of goods across borders. Accordingly the logistical cost in time and
money for companies manufacturing bulk good will be reduced. Such costs can be crucial for the
survival of MSMEs.

Reduce tax burden on new business

Earlier, business which have turnover more than 5 lakh rupees need VAT registration
(Vasanthagopal, 2011), (Sharma S, 2017). The government introduced exemption limit of 40 lakh
(Business Line, 2019); (CBEC, 2019) under Goods and Services tax which helps to reduce tax
burden on small dealer and MSME's.

Unfavorable Influence of GST on MSMEs

Working capital requirement

Business houses has to be punctual to ensure that tax dues are timely paid and a valid return
cannot be filed until tax payments are made. This is having greater impact on working capital
requirement of business.

Taxation under reverse charge scheme

Under GST, if any goods or services are supplied by an unregistered person to a registered
person, then GST needs to be paid by the registered person under reverse charge as a recipient.
This provision shall have negative impact, as businesses would not prefer to deal with
unregistered persons and to take the additional burden of compliance under reverse charge.
Therefore, this provision directly impacts the business of small sector negatively and virtually
forces them to either register or to shut the business (Satbhai, 2018).

2435
Journal of the Social Sciences July 2020 48(3)

Restrictive composite levy mechanism

This is nothing but an alternative method to levy tax designed for small taxpayers who are
having turnover not greater than 1.5 crore (Clear Tax, 2019). Entrepreneurs opting for such a
mechanism cannot take input tax credit and cannot sell through e-marketplace.

Compliance rating provisions

Extra care is required from the part of MSMEs in order to maintain good performance in
‘Compliance Rating’, which assign ratings based on timely filing of returns and timely payment of
taxes.

Compliance cost

Not all the MSMEs have technical expertise in dealing with online system for compliance and
most of them are in need of intermediaries and digital resources which will add to the
compliance cost.

MSME’s experience under GST

India’s paradigm shift to the GST regime brought majority of MSME into the indirect tax net
for the first time and there by increased compliance cost for MSMEs (Ashtekar, 2019). So far
the unorganized MSMEs were growing faster than the organized ones because of the tax
avoidance. Under GST, it has made the taxation system transparent thus making the entities
liable for tax payment (Subramanian et al 2019). There has been fifty percent increase in the
number of indirect tax payers and a large increase in voluntary registrations, especially by small
enterprises and want to avail themselves of input tax credits (Ministry of Finance, 2018).

GST encouraged MSMEs to register themselves and take them to formal economy. As per
(Kutty, 2019) 48lakh MSMEs are registered with Udyog Adhaar Memorandum as of July 2018.A
year after GST small businesses report huge drop in sales, struggle with high cost of compliance
(Sachdev, 2018).It is also evidenced by another study (Sharma & Singh, 2018) which says,
more than half of the respondents revealed that their sales post-GST implementation has
declined and had a substantial effect on their profitability margin(Mohan & Ali, 2018). The
demand for workforce had increased mainly due to the extensive return filing process,
reconciliation of inputs in the GST portal, e way bill generation etc (FICCI, 2018).

Problems faced by MSME under GST

A change as comprehensive as GST is bound to pose certain challenges not only for the
government but also for business community. Some of these challenges relate to the
unfamiliarity with the new regime. Many of the processes in the GST are new for small and
medium enterprises in particular, who were not used to regular and online filing of returns and
other formalities. Major problems faced by the MSMEs are given below.

1. GST compliance, return filing and payments all have to be done online. Many small
businesses are not tech-savvy and do not have the resources for fully computerized
compliance. There were so many problems associated with GSTN portal.
2. Difficulty in understanding complex provisions in the law. Extra care is required to avoid
the burden of unnecessary action on MSMEs.
3. Multiple rate structures made it more complex for taxpayers to understand and
implement GST in their existing business systems. Further, lower threshold for
composition dealers and classification of commonly used goods under higher rate slabs
caused dissatisfaction amongst the business community.

2436
Journal of the Social Sciences July 2020 48(3)

4. In GST law one would require to file not less than 37 returns (Praharaj, 2017) in a
fiscal year. This includes several files such as monthly outward supplies return, monthly
inward supplies return, monthly summary return and one annual return.
5. Funds are required to be maintained in the form of electronic ledger for the GST
compliance purpose. Thus MSMEs face liquidity crunch in their operations.
6. MSMEs can avail refunds only after filing relevant returns and it depends on supplier’s
compliance and his rating.

Suggestions to simplify GST for MSMEs

GST was pain for MSMEs when it is introduced but it can be a gain in the near future. GST will
enormously benefit the Indian MSMEs in the long run if the complexities faced by them are
alleviated by considering the following suggestions.

1. Proper GSTN functionality should be ensured and rigorous procedures on compliance

should be eased out for the better compliance of MSMEs under GST.
2. Delays in payment of input tax credit and getting refund should be minimized, so that
MSMEs can get rid of the problems of working capital to a great extent.
3. The composition scheme is available for manufacturers, traders and restaurant service
providers only. It must be extended to other service providers too with certain
percentage of inter-state outward supplies, which is not allowable in the present GST
scenario.
4. E- Way Bill compliance must be made little easy for small taxpayers by prescribing
simple form with lesser details.
5. Payment and return filing process should be interlinked and it can be made quarterly for
MSMEs to reduce their compliance burden.
6. The government should take active step in educating the complex provisions of the Act
and make circulars on important information are easily available for them.

Conclusion

It is critical for MSMEs to remain competitive in the market under GST scenario. GST
compliance is a big issue for MSMEs in coping with their day to day activities. This paper made an
attempt to understand how MSMEs are affected by the introduction of GST, what are their areas
of concern and the potential benefits accruing to their business. Regardless of some problems in
managing compliance requirements, implementation of GST is seen as being positive for MSMEs
and they are in pace with the changes in the new scenario. Success of GST on MSMEs depends to a
great extent on how quickly businesses adapt to the digital format of taxation. MSMEs should be
motivated to maintain GST discipline and financial soundness, so that they do not default in
compliances. If the complexities in the return filing process are eased, it could trigger more
regular filings from many of the small traders.

2437
Journal of the Social Sciences July 2020 48(3)

References

1. Ashtekar, C. S. (2019, March). Impact of GST on MSME. International Journal of Science

and Research, 8(3), 496-498.
2. Bhattacharya, G. (2017, November). Evaluation and Implementation of GST in Indian
Growth:A Study. International Journal of Commerce Management Research, 3(11), 65-68.
3. Business Line. (2019, January 10). Big Relief for Small Businesses under GST. India: The
Hindu. Retrieved from www.google.com
4. Chakraborty, S. (2018). Effect of GST on MSME's and its Impact on GDP Growth of
India-A Study. International Journal of Research, 7(9), 376-386.
5. Chaturvedi, V. (2018). GST and Small Scale Industries:A Critical Analysis. In GST
Simplified Tax System:Challenges and Remedies (pp. 276-279). Maharashtra, Wardha:
Swarnanjaly Publication.
6. Clear Tax. (2019, March 23). Composition Scheme Under GST Explained. Retrieved July
20, 2019, from www.cleartax.in
7. Das, D. (2019). GST Pass through across Indian States:Evidences from Differences- in-
Differences. The Indian Economic Journal, 1-8.
8. Debnath, P. (2016, April). Implementation of Goods and Service Tax in India and its
control over Tax Collections. Journal of Commerce and Trade, 11(1), 28-35.
9. Hassan, C. (2017). A Look at GST through the Lenses of MSME's. The Chartered
Accountant, 1-10.
10. ICAI. (2018). Background Material on GST Acts and Rules. New Delhi: Institute of
Chartered Accountants of India.
11. ISID. (2018). Understanding Criticality of Flow of Funds for Robust Growth of MSMEs.
(pp. 1-13). Institute for Studies in Industrial DEvelopment.
12. Kotnal, J. R. (2016). GST in India:An Enrichment of Indirect Taxation System.
International Journal of Applied Research, 2(4), 735-738.
13. Kumari, L. R. (2017, July). Impact of Goods and Service Tax on Indian MSME.
International Journal of Research In Economics and Social Sciences, 7(7), 334-348.
14. Kutty, P. (2019, February 23). GST:A Perfect Tool for MSME Growth. India: Economic
Times. Retrieved July 2019, from www.google.com
15. Loo, E., & Taib, M. B. (2017). Goods and Service Tax: Challenges faced by Business
Operators in Malaysia. SHS web of Conderences, 36, 1-20.
16. Ministry of Finance, D. (2018). A New Exciting Bird's View of the Indian Economy through
GST. Department of Economic Affairs. Government of India. Retrieved June 2019
17. Ministry of Micro Small and Medium Enterprises. (2018). MSME Annual Report 2017-18.
Government of India.
18. Mohan, V., & Ali, S. (2018). Assessment of the Implications of GST roll out on Indian
MSME's. Theoretical Economic Letters, 8, 3567-3580.
19. Nanda, S. S. (2016). Growth and Performance of Indian MSMEs :An Appraisal. XVII
Annual International Seminar Proceedings, (pp. 294-305). Burla, Odisha.
20. Nayyar, A., & Singh, I. (2018, February). A Comprehensive Analysis of Goods and Service
Tax in India. Indian Journal of Finance, 57-73.
21. Nedunchezian, V. R., Babu, S., & Bharathi, M. (2018). Analysis of mpact of GST with
reference to perspective of Small Business Stakeholders. International Journal of Pure
and Applied Mathematics, 119(17), 2357-2367.
22. Olivelle, P. (2013). King,Governance and Law in Ancient India:Kautilyas Arthasastra.
London: Oxford University Press.
23. Pandit, S. (2017). GST:Opportunities and Challenges for Indian MSME's. Inspira JOurnal
of Commerce, Economics and Computer Science, 3(3), 208-214.

2438
Journal of the Social Sciences July 2020 48(3)

24. Praharaj, A. (2017, February). GST-Advantages and Disadvantages for Startups and Tiny
Businesses in India. 6(1), 30-40.
25. Sachdev, A. (2018, July 4). A Year After GST, Small Businesses Report Huge Drop in Sales,
Struggle with High Cost of Compliance. NeW Delhi, India: Hindustan Times. Retrieved
from www.google.com
26. Sandford, C. T., & John, H. (1992). The Compliance Cost of Business Taxes in NewZealand
(Vol. 3). Wellington: Institute of Policy Studies.
27. Satbhai, C. (2018). GST Impact in MSME Sector. Indirect Taxes Committee. The Institute
of Chartered Accountants of India.
28. Scheutze, H., & Bruce, D. (2004). Tax Policy and Entrepreneurship. Victoria: University of
Victoria.
29. Shaik, M., Ramesh, K., Kumar , A., & Babu, S. (2017, March). Performance of MSME Sector
in India. SSRG International Journal of Economics and Management Studies, 3(4), 11-15.
30. Sharma, S. (2017, December). A Study of Impact of GST on MIcro Small and Medium
Enterprises- A critical Analysis. International Journal of Research, 04(13), 3248-3251.
31. Sharma, S., & Singh, R. (2018). Impact of GST on Business,Industry and Exporters:A survey
Report. Survey report, PhD Research Bureau, PhDChamber of Commerce and Industry.
32. Shukla, S., & singh, R. (2018). GST in India:Performance of Companies after One Year of
Roll Out. Indian Journal of Finance, 12(11).
33. Siddique, I., & Sathyaprasad, K. (2017, September). Impact of GST on Micro, Small and
Medium Enterprises. Journal of Management and Science, 1, 180-183.
34. Singh, R., Verma, O., & Anjum, B. (2012). Small Scale Industry:An Engine of Growth.
Zenith International Journal of Business Economics & Management Research, 2(5),
210-221.
35. Somani, K. (2018, March). GST:Impact of GST on MIcro Small and Medium Enterprises.
Aayushi International Interdesciplinary Research Journal, 5(3), 133-135.
36. Subramania, S. M., Thangam, S. D., Narendran, N., & Muthu, V. (2019, February).
Performance and Consequences of GST for Micro Small and Medium Enterprises.
International Journal of Research and Analytical Reviews, 6(1), 26-37.
37. Thirteenth Finance Commission. (2009). Report of the TaskForce on Goods and Services
Tax. Government of India.
38. Vasanthagopal, R. (2011, April). GST in India:A Big Leap in the Indirect Taxation System.
International Journal of Trade Economics and Finance, 2(2), 144-146.

2439
Journal of the Social Sciences July 2020 48(3)

Journal of the Social Sciences is an internationally peer-reviewed journal. Journal

of the Social Sciences aims to publish original research articles and review articles
in diverse fields of Social Sciences and related. This is non-profit, non-stock refereed
scientific journal in the world. Journal of the Social Sciences was launched in 1973
and has established over the past a decades as one of the most influential Social
Science journals in the world. It is highly appreciated by scientists throughout the
world. Since 2011, Journal of the Social Sciences has turned into a full online
version.

Journal of the social sciences

Publisher: Academic Publication Council (APC)
E-ISSN: 0975-8935 P-ISSN: 0253-1097

Executive Editor:
Dr. Mohammad Mainul
Assistant Professor
University of Kuwait, Kuwait

Discipline: Social Science

Publication: Quarterly
Impact Factor: 6.120 (2019)
Submit Paper at the Email: [email protected]
Open access journal published since 1973 Scopus coverage from 1999 to present

Author Guidelines

1. The title of the article should be bold, centered and type in Sentence Case in
14 point Times New Roman Font.
2. The author details should be 12 point Times New Roman Font in Sentence
Case accordingly- Full name » Designation » Email » Mobile numbers.
3. All manuscripts must be accompanied by a brief abstract. Abstract including
key words must not exceed 500 words. It should be in fully justified and
normal text. It should highlight research background, methodology, major
finding and conclusion in brief.
4. Author must mention 4 to 6 keywords. Key words should be listed
alphabetically, separated by commas and full stop at the end.
5. Language: We only accept the manuscript written in English. Author can use
both American and British version of English, but not mixture.
6. Length of paper: The manuscript should not exceed 5000 words (Five thousand)
and length of the paper should not exceed 20 pages.
7. Manuscript: Manuscript typed in 10 point-Times New Roman with single space
and single column on standard A4 size paper.
8. Heading: All heading must be bold-faced, Sentence Case, aligned left with 12
point-Times New Roman and sub-heading in 10 point.
9. Article title: It should be informative reflecting true sense of the manuscript and
within three lines.
10. Figures: The title must be above the table and source of data should be
mentioned below the figures and tables. Figures and tables should be centered
and separately numbered. The authors should make sure that table and
figures are referred to from the main text.

2440
 Journal of the Social Sciences July 2020 48(3)

11. Photographs: Image files should be optimized to the minimum possible size
(JPGE Format) without compromising the quality.
12. Equations: All the equations used in research paper or article should be
consecutively numbered in parentheses, horizontally centered with equation
number placed at the right.
13. Table: Number tables consecutively in accordance with their appearance in the
text. Avoid vertical lines. They should be numbered consequently in Arabic
numerals in the order of occurrence in the text.
14. Acknowledgement: Acknowledgement of any funding sources, if any should be
included at the end of the paper.
15. References: Please make sure that every reference cited in the text must also be
presented in the reference list and vice versa. The author is responsible for the
accuracy of bibliographic citations. Reference should be in this order-

o For Book- Surname of the Author » Name of the Author » Year within
bracket » Name of the Book » Name of the chapter » Edition no. »
Publishers » Publication place » Page no.
o For Journal- Surname of the Author » Name of the Author » Year
within bracket » Name of the journal » Name of the Topic » Page no.
o For Conference paper- Surname of the Author » Name of the Author »
Year within bracket » Name of the conference » Name of the Paper » Page
no.
For Internet sources no link address only website and sources. Please do not
include DOI number in the references.

Kuwit

Journal of the Social Sciences

Prinses Beatrixlaan
Kempston
Kuwait
Contact Email: [email protected]

2441

View publication stats