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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS016
Volume:
10 |
7 |
Jul 2026
Pages:
1-5
Publication Frequency:
Monthly (12 issues per year)
License:International Journal of Scientific Research in Engineering and Management follows the Creative Commons Attribution 4.0 (CC BY 4.0) License, allowing free use and distribution with proper attribution.
MBA Dept.
CMR Technical Campus
Assistant professor, MBA Dept.
CMR Technical Campus.
The implementation of the Goods and Services Tax (GST) has transformed India's indirect tax structure by introducing a unified and technology-driven taxation system. Among the major reforms introduced under GST, E-Invoicing and digital compliance mechanisms have significantly enhanced tax administration and business operations. This study examines the impact of E-Invoicing and digital GST compliance systems on business efficiency, transparency, compliance accuracy, and cost reduction. The research adopts a descriptive design using secondary data The findings reveal that E-Invoicing adoption significantly improves business efficiency, reduces compliance costs, enhances transparency, and minimizes errors in tax reporting. The study concludes that continued technological advancements and digital adoption can further strengthen GST compliance and organizational performance.
KEYWORDS
Digitalisation has emerged as a critical component of India's GST framework. E-Invoicing and digital compliance systems have significantly improved operational efficiency, transparency, and tax compliance. Statistical analysis indicates a strong positive relationship between technology adoption and business performance. Although challenges remain, particularly among small and medium enterprises, the long-term benefits outweigh implementation costs. Continuous investment in digital infrastructure, employee training, and technological innovation will further enhance the effectiveness of GST digitalisation and contribute to sustainable business growth.
[1] S. Gupta and R. Sharma, “Role of E-Invoicing in GST Compliance,” Journal of Taxation and Public Finance, vol. 12, no. 3, pp. 45–58, 2021. [2] NITI Aayog, Digital Governance Report, Government of India, New Delhi, India, 2022. [3] A. Kumar and S. Patel, “Impact of Automated GST Compliance Systems on Manufacturing Firms,” International Journal of Business and Management Research, vol. 10, no. 2, pp. 112–124, 2022. [4] Deloitte India, GST and Digital Compliance Report, Mumbai, India, 2023. [5] PwC India, Tax Technology and Business Efficiency Report, New Delhi, India, 2023.
Publication Date
7/4/2026
Peer Review Type
Double-Blind Peer Review
Review Rounds: 2
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Conflict of Interest
The authors declare no conflict of interest related to this research work.
Funding Information
No funding information available for this research.
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