What were the findings regarding the effects of digital payments on SGST as a dependent variable in the study?

The study found no significant effects of digital payments on State GST (SGST) as a dependent variable. Additionally, other variables also did not show significant effects on SGST. However, when total GST was considered, digital payments positively affected total GST collections.

The analysis indicated that digital payments did not significantly influence SGST collections. This was consistent across various independent variables examined in relation to SGST. In contrast, when total GST was analyzed, digital payments were found to have a positive effect, suggesting that while SGST remained unaffected, total GST collections benefited from digital payment integration.