Online ISSN: 2455-7188 IMPACT FACTOR: 0.7261 Thomson Reuters Researcher ID: J-5005-2016 CERTIFICATE OF PUBLICATION This is to Certify that Mr./Mrs./Ms./Dr. Dr.Kiran Kumar H.S has published research paper in " INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH IN MANAGEMENT STUDIES (IJIRMS) peer reviewed and refereed journal, Volume- 7, Issue- 7, September 2025, pp. 35-42." Paper Title:- " GST COMPLIANCE AND ITS EFFECT ON WORKING CAPITAL MANAGEMENT IN SMEs: EVIDENCE FROM TUMKUR CITY " Chief Editor