As India’s economic landscape continues to evolve, the Goods and Service Tax (GST) has emerged as a game-changer, but for Micro and small Enterprises (MSEs), the journey to compliance is paved with challenges- and understanding the psychological drivers behind their behaviour is key to unlocking a more compliant future. The present study applies the Theory of Planned Behaviour (TPB) to investigate the factors influencing Goods and Service Tax (GST) compliance behaviour among Micro and Small enterprises (MSEs) of Punjab region. For this, the quantitative research approach was employed, with well- structured questionnaire distributed to 450 registered taxpayers. The sample was collected through Purposive Random Sampling Technique. The collected data was analysed Using SPSS and AMOS software. The Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural equation Model (SEM) was employed to analyse the data. After the process of analysis the study reveals a significant and positive relationship among the factors taken in the study. The Attitude and Perceived behaviour Control have significant and positive relationship while the Social Norms have negative relationship with behavioural intention and hence, tax compliance. The findings of this study provide insights into challenges and opportunities face by MSEs in compliance with GST regulations. The study’s results will have significant implication for policy makers and tax authorities, informing the development of effective strategies to promote GST compliance among MSEs.