The Goods and Services Tax (GST) has transformed India's indirect taxation system by promoting tax harmonisation, digital governance, and greater business formalisation. Despite these achievements, Micro, Small and Medium Enterprises (MSMEs) continue to encounter challenges such as complex compliance procedures, working capital constraints, and varying levels of digital preparedness. Existing research has primarily examined GST implementation and its economic effects, with limited emphasis on developing a comprehensive policy framework that simultaneously enhances Ease of Doing Business and entrepreneurial growth.

This study proposes an Integrated GST 2.0 Policy Framework (IGF–MSME) to support the next phase of tax reforms in India. Adopting a conceptual research design, the study relies exclusively on secondary data drawn from peer-reviewed literature, government reports, policy documents, and institutional publications. The analysis indicates that while GST has improved transparency, tax compliance, and market integration, procedural complexity and compliance costs continue to affect MSME competitiveness. The proposed framework integrates simplified compliance, intelligent digital tax administration, financial resilience, digital business integration, and adaptive policy governance to create a more efficient, transparent, and enterprise-centric taxation system.

The study contributes to the management and public policy literature by presenting a conceptual roadmap for GST 2.0 reforms and offering directions for future empirical research aimed at strengthening MSME competitiveness and fostering sustainable entrepreneurial growth in India.

Keywords: Goods and Services Tax (GST), GST 2.0, MSMEs, Ease of Doing Business, Entrepreneurial Growth, Digital Tax Administration, Public Policy.