DIGITALISATION AND GST ADMINISTRATION IN INDIA: EXAMINING ITS IMPACT ON TAX COMPLIANCE AND ADMINISTRATIVE EFFICIENCY

Digitalisation has become an important component of GST administration in India. The present study examined its relationship with tax compliance and administrative efficiency using data from 105 respondents. The analysis indicates positive relationships between GST digitalisation, tax compliance and administrative efficiency. The findings suggest that technology-enabled GST services can contribute to more convenient compliance procedures and improved administrative functioning. The study highlights the need for GST digitalisation to remain taxpayer-oriented, accessible and efficient. Continued improvements in digital platforms, taxpayer support and compliance procedures can further strengthen the effectiveness of GST administration. Future research may extend the study using larger and geographically diverse samples and may examine emerging technologies such as artificial intelligence, data analytics and automated compliance systems.

1.                OECD. (2016). Technologies for better tax administration: A practical guide for revenue bodies. OECD Publishing. https://doi.org/10.1787/9789264256439-en (OECD) 2.                OECD. (2020). Tax administration 3.0: The digital transformation of tax administration. OECD Publishing. https://doi.org/10.1787/ca274cc5-en (OECD) 3.                OECD. (2022). Tax administration 3.0 and connecting with natural systems: Initial findings. OECD Publishing. https://doi.org/10.1787/53b8dade-en (OECD) 4.                OECD. (2025). Tax administration digitalisation and digital transformation initiatives. OECD Publishing. https://doi.org/10.1787/c076d776-en (OECD) 5.                OECD. (2025). Tax administration 2025. OECD Publishing. (OECD) 6.                OECD. (2024). Inventory of tax technology initiatives. OECD Forum on Tax Administration. (OECD) 7.                OECD. (2025). Tax rule management and application. In Tax administration digitalisation and digital transformation initiatives. OECD Publishing. (OECD) 8.                OECD. (2025). Data management and standards. In Tax administration digitalisation and digital transformation initiatives. OECD Publishing. (OECD) 9.                OECD. (2025). Digital transformation of tax administration. OECD. (OECD) 10.             OECD. (2025). Digital identity. In Tax administration digitalisation and digital transformation initiatives. OECD Publishing. (OECD)