Digitalisation and GST Governance: Examining Technology-Driven Challenges and Compliance Transformation

Digitalisation has become a cornerstone of GST governance in India. Through platforms such as GSTN, e-invoicing systems, digital payment mechanisms, and analytics-based compliance monitoring, technology has transformed tax administration and compliance management. The study demonstrates that digitalisation enhances transparency, improves efficiency, strengthens compliance monitoring, and supports revenue collection. At the same time, challenges related to digital literacy, infrastructure limitations, cybersecurity, data privacy, and compliance complexity require continued attention. Addressing these challenges will be essential for realizing the full potential of technology-driven governance. By investing in infrastructure, strengthening cybersecurity, promoting digital literacy, and encouraging innovation, policymakers can ensure that digital GST governance remains inclusive, secure, and effective. As India continues its journey toward a digital economy, GST governance provides valuable insights into the opportunities and challenges of technology-enabled public administration.

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