Rajkumar Kankariya, Dr. Anil Dongre. “A Comparative Analysis of Pre-GST and Post-GST Regime Compliance Cost for Retailers in India”. Design Engineering (August 19, 2021): 9823 - 9833. Accessed May 4, 2024. http://thedesignengineering.com/index.php/DE/article/view/3570.