This paper tries to figure out the facets which impact the most,small manufacturers of the tiny industry in any form of textile viz. readymade garments, yarn or thread dealer, loose cloth, etc. while complying with the provisions of GST.The "Analytical Hierarchy Process" (AHP) is a research tool that prioritizes the challenges that businesses experience when complying with GST rules. Internal personnel costs are reported to be the most challenging aspect influencing the manufacturer, followed by time costs. It is also observed that Social Cost is the least impacting for the manufacturers in GST compliance. From the various manufacturers of textile industries of Punjab, the AHP questionnaire has been completed. The outcomes and conclusions may vary depending on the region. This study provides insights to the government to simplify the procedure of GST compliance as it has become a big challenge for small manufacturers to incur a lot of costs in compliance of GST.