New Delhi, June 29 -- Micro, small and medium enterprises (MSMEs) are seeking the next phase of Goods and Services Tax (GST) reforms to focus on improving liquidity, simplifying compliance and reducing working capital pressures, according to Deloitte India's GST@9 Survey: The Next Phase-GST 2.0. The survey indicates that MSMEs increasingly view GST as an enabler of formalisation and operational efficiency rather than merely a compliance requirement, with businesses now looking beyond adoption towards optimisation of the tax regime. Automatic Refund Interest, ITC Reforms Top Industry Priorities According to the findings, 89 percent of respondents support automatic payment of interest on delayed GST refunds and pre-deposits, while 88 percen...