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  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher-id">IJSSRF</journal-id>
      <journal-title-group>
        <journal-title>International Journal of Social Sciences &amp; Research Frontiers</journal-title>
        <abbrev-journal-title abbrev-type="publisher">IJSSRF</abbrev-journal-title>
      </journal-title-group>
      <publisher>
        <publisher-name>Social Science Researchers Foundation</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">IJSSRF-V1I1-001</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Research Article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Role of Digital Literacy and FinTech in GST Compliance among Small Traders: A Study of Raipur Division</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name name-style="western">
            <surname>Sahu</surname>
            <given-names>Dileshvar Prasad</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name name-style="western">
            <surname>Panda</surname>
            <given-names>Chintamani</given-names>
          </name>
        </contrib>
      </contrib-group>
      <pub-date publication-format="electronic" date-type="pub">
        <day>01</day>
        <month>07</month>
        <year>2026</year>
      </pub-date>
      <volume>1</volume>
      <issue>1</issue>
      <fpage>1</fpage>
      <lpage>5</lpage>
      <history>
        <date date-type="published">
          <day>01</day><month>07</month><year>2026</year>
        </date>
      </history>
      <abstract>
        <p>Goods and Services Tax (GST) in India has converted the indirect taxation system into a technologically oriented system. Small traders however, struggle with GST compliance due to their lack of digital literacy and limited use of Financial Technology (Fin Tech) tools. This study analyzes the role of digital literacy and Fin Tech adoption on improving GST compliance among small traders in Raipur Division of Chhattisgarh. A structured questionnaire in a five point Likert scale format was applied for primary data collection from 500 small traders. The interpretation of data was done using statistical tools such as descriptive analysis, correlation and regression analysis. This study has revealed that Digital Literacy positively enhances GST compliance by improving trader&apos;s ability to make online filing and records. Fin Tech tools have also proved beneficial by making the procedures easier, creating less compliance burden, and making it simpler. They include digital payments, e-invoicing, accounting software and other tools that enhance a trader&apos;s business operations and can simplify compliance with tax requirements. The study has implications for traders, policy-makers and Financial Institutions to launch effective digital training and awareness program.</p>
      </abstract>
      <kwd-group kwd-group-type="author-generated">
        <title>Keywords</title>
          <kwd>GST Compliance</kwd>
          <kwd>Digital Literacy</kwd>
          <kwd>Fin Tech</kwd>
          <kwd>Small Traders</kwd>
          <kwd>Raipur Division</kwd>
      </kwd-group>
      <self-uri content-type="html" xlink:href="https://journal.ssresearchersfoundation.in/articles/IJSSRF-V1I1-001"/>
      <self-uri content-type="pdf" xlink:href="https://journal.ssresearchersfoundation.in/articles/IJSSRF-V1I1-001/ijssrf-v1-i1-pages-1-5.pdf"/>
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          <meta-name>jats-record-scope</meta-name>
          <meta-value>Metadata and abstract record; full text is available in the linked PDF galley.</meta-value>
        </custom-meta>
      </custom-meta-group>
    </article-meta>
  </front>
  <body>
    <sec sec-type="full-text-access">
      <title>Full Text</title>
      <p>The complete published article is available in the PDF galley linked in the article metadata.</p>
    </sec>
  </body>
</article>
