The present study examines the implications of the Goods and Services Tax (GST) on small businesses in Dhule district, with a focus on comparing businesses with turnovers up to 1 Crore and those between 1 to 5 Crores. The primary objective is to explore whether there are significant differences in perceptions of GST’s impact across various business aspects. A structured questionnaire based on a 7-point Likert scale was used to collect primary data from 100 small businesses. The responses were analyzed using independent samples t-tests to test the hypothesis that businesses with different turnover levels perceive the impact of GST differently. The results showed no significant differences in the perceptions of GST between the two groups for any of the variables. Key business aspects assessed included the simplification of the tax process, administrative burden, cash flow, input tax credits, and overall costs. The findings suggest that small businesses, irrespective of their turnover size, share similar views on GST’s effects on their operations. Consequently, the study concludes that GST has a uniform impact on small businesses within the turnover categories analyzed.