A Study on Analysing Trends in UPI Adoption and Transaction Patterns among Small Traders Before and After the Issuance of GST Notices

The rapid adoption of Unified Payments Interface (UPI) has significantly transformed payment practices among small traders in India. While digital payments have enhanced transparency and financial inclusion, increased data visibility has also enabled tax authorities to issue Goods and Services Tax (GST) notices based on digital transaction trails. This study aims to analyze trends in UPI adoption and transaction patterns among small traders before and after the issuance of GST notices. Using primary and secondary data, the research examines changes in transaction volume, frequency, value, and behavioral responses of traders to regulatory scrutiny. The study employs descriptive and comparative analytical techniques to assess whether GST notices influence digital payment usage. Findings of the study are expected to provide insights into the compliance behavior of small traders, the impact of regulatory enforcement on digital payment adoption, and policy implications for balancing digitization with ease of doing business.