The December 2025 issue (Volume 1, Number 3) of IJPHARMDART [eISSN: 3139-1117] has been officially published, presenting a distinguished collection of peer-reviewed scholarly articles that examine contemporary developments in taxation reforms, entrepreneurship, consumer behaviour, hospitality management, and biotechnology for sustainable food systems. This issue reflects the journal's commitment to promoting multidisciplinary research that addresses emerging economic, social, and technological challenges through evidence-based scientific inquiry.
The issue comprises five original research articles contributed by academicians and researchers, providing valuable perspectives on the evolving landscape of Goods and Services Tax (GST 2.0), business development, customer satisfaction, and innovations in food biotechnology.
Strategic Framework for GST Compliance in Microfinance Institutions
The issue begins with the research article "Navigating GST Reforms: A Strategic Framework for Microfinance Operations and Compliance," authored by Mrs. Greeshma Soni.
The study examines the implications of GST reforms for microfinance institutions and proposes a strategic framework to enhance operational efficiency and regulatory compliance. The article discusses taxation challenges, financial reporting, compliance mechanisms, and policy considerations that influence the sustainability and effectiveness of microfinance operations. The findings offer practical guidance for financial institutions adapting to India's evolving indirect tax regime.
Consumer Demand and Payment Behaviour under GST 2.0
Another notable contribution, "Analyzing Consumer Demand and Payment Willingness under GST 2.0: Behavioural Evidence and Policy Perspectives," authored by Ms. Jinal Jain, investigates the relationship between taxation policies and consumer purchasing behaviour.
The research explores how GST reforms influence consumer demand, willingness to pay, pricing perceptions, and purchasing decisions. Drawing upon behavioural and economic perspectives, the article provides important insights into consumer responses to tax policy while offering recommendations that may assist policymakers in designing more effective fiscal strategies and market interventions.
Assessing GST 2.0's Impact on MSMEs and Entrepreneurial Growth
The issue also features "Evaluating the Effects of GST 2.0 on MSMEs, Start-ups, and Entrepreneurial Development in India," authored by Mr. Vivek Sharma.
The article evaluates the opportunities and challenges created by GST 2.0 for India's Micro, Small and Medium Enterprises (MSMEs) and start-up ecosystem. It discusses the role of tax reforms in improving business formalization, digital compliance, operational transparency, and entrepreneurial competitiveness. The study highlights how an efficient taxation framework can contribute to innovation, employment generation, and long-term economic development.
Research Explores Customer Satisfaction in Raipur's Nightlife Industry
A unique contribution in this issue is "Satisfaction Towards Nightclub at Raipur, Chhattisgarh," authored by Dr. Ravi Agrawal.
The study investigates customer satisfaction within the hospitality and entertainment sector by examining consumer experiences at nightclubs in Raipur. The research analyzes factors influencing customer perceptions, including service quality, ambience, entertainment, safety, and overall satisfaction. The findings provide valuable insights for hospitality professionals seeking to improve customer engagement and service excellence in the growing nightlife industry.
Biotechnology Driving Sustainable Food and Nutrition Security
Completing the issue is the research article "Biotechnology for Food and Nutrition Security: Innovations, Opportunities, and Challenges for Sustainable Food Systems," authored by Ms. Astha Pathak.
The article provides a comprehensive overview of biotechnology's transformative role in addressing global food security and nutritional challenges. It discusses advances in agricultural biotechnology, crop improvement, biofortification, sustainable food production, and emerging biotechnological innovations designed to enhance food quality and resilience. The study also examines ethical, regulatory, and environmental considerations associated with biotechnology while emphasizing its importance in achieving sustainable development goals.
Promoting Interdisciplinary Research for Sustainable Development
The December 2025 issue reflects the multidisciplinary vision of IJPHARMDART [eISSN: 3139-1117], bringing together scholarly research spanning taxation, finance, entrepreneurship, consumer behaviour, hospitality management, biotechnology, and sustainable development. The featured articles collectively demonstrate the value of interdisciplinary research in addressing complex economic, business, healthcare, and environmental challenges through scientific evidence and policy-oriented analysis.
As an international peer-reviewed scholarly journal, IJPHARMDART [eISSN: 3139-1117] continues to serve as a global platform for researchers, academicians, professionals, and policymakers to disseminate impactful research that contributes to scientific advancement, informed decision-making, and sustainable socio-economic progress.
Issue Information - https://pharmdart.org/archives-details.php?fldPathId=20
- Journal: IJPHARMDART
- eISSN: 3139-1117
- Volume: 1
- Issue: 3
- Publication Month: December 2025
- Publication Date: 31 December 2025
The Editorial Board extends its heartfelt congratulations to all contributing authors and expresses sincere appreciation to reviewers, editorial members, and readers for their continued support in advancing the journal's mission of publishing high-quality, peer-reviewed research that fosters innovation, academic excellence, and interdisciplinary scientific collaboration.

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