The case study investigate what are the probability of this three factors or the combination of all, Goods and Service Tax (GST), poor marketing strategy and lack of managerial skills are the main reasons that Sayangku mart has to closed down their business. Through the definition of Goods and services Tax (GST), marketing, and managerial skills. In addition, does the GST have more positive impact towards the Malaysia, how strategy of marketing can boost the small business profit, and why managerial skills is important to manage the business even though the small business. Similarly this case study project intends to shows recommendations and action plan that needs to formulate to overcome the issue. The results from the analysis by using SWOT analysis, Five Forces Model and series of question for management skills, had discover that poor marketing strategy and lack of managerial skills is the causes of failure for Sayangku mart. Crisis of Sayangku mart started after one year of operation and also coincidently after GST has started been implemented. The problems keeps arises one by one and its become a great impact to Sayangku mart business. After GST is implemented in April without the proper planning and strategy that general manager have done the problems becoming more big and wider.