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Stream/Area:
-
Subject:
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Paper ID:
10.55041/IJSREM.GSTCOS027
Volume:
10 |
7 |
Jul 2026
Pages:
1-14
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.
School of Management and Commerce
Malla Reddy University, Maissammaguda, kompally, Hyderabad-500100
The implementation of the Goods and Services Tax (GST) in India represents one of the most significant fiscal reforms undertaken since economic liberalization. Introduced with the objective of creating a unified national market, GST replaced multiple indirect taxes and established a destination-based taxation system. This study critically examines GST implementation from the perspectives of compliance management, administrative efficiency, and business performance. The paper analyses key implementation challenges, identifies best practices adopted by successful organizations, and evaluates the broader implications of GST on economic governance. The study adopts a conceptual and analytical research approach based on secondary data and policy evaluation. The findings indicate that while GST has significantly improved transparency and tax administration, challenges related to compliance complexity, technological adaptation, and regulatory uncertainty continue to affect businesses, particularly small and medium enterprises. The study proposes a framework of best practices aimed at enhancing GST compliance and strengthening tax governance.
KEYWORDS
Administrative Effectiveness → Compliance Efficiency → Business Performance → GST Implementation Effectiveness, while Implementation Challenges exert a negative influence on both Compliance Efficiency and Business Performance. This framework provides a comprehensive model for evaluating GST implementation from governance, compliance, and organizational performance perspectives. GST has emerged as a transformative reform that extends beyond taxation and influences governance, transparency, and business efficiency. While implementation challenges remain, the reform has significantly improved administrative effectiveness and market integration. The adoption of strategic compliance practices, technology-enabled systems, and governance-oriented approaches can further enhance GST performance. Future reforms should focus on simplification, digital innovation, and taxpayer support to maximize the long-term benefits of GST for businesses. The simple numerical analysis indicates that GST has positively influenced tax compliance and business transparency. Although businesses have adapted well to the GST framework, continuous policy stability and taxpayer support are necessary to further improve compliance efficiency and implementation effectiveness.
1. Ammi Reddy Mallidi ( 2025), Implementation on Small and Medium Enterprises (SMEs): An Empirical Investigation. 2. Shacheendran V(2024): An Analysis of GST Barriers Faced by Business Owners in India: An ISM Approach 3. Arun Kumar Deshmukh, Ashutosh Mohan, Ishi Mohan (2022), Goods and Services Tax (GST) Implementation in India: A SAP–LAP–Twitter Analytic Perspective. 4. Government of India. (2016). The Constitution (One Hundred and First Amendment) Act, 2016. New Delhi: Government of India. 5. Government of India, Ministry of Finance. (2017). The Central Goods and Services Tax Act, 2017. New Delhi: Ministry of Finance. 6. Government of India, Ministry of Finance. (2017). The Integrated Goods and Services Tax Act, 2017. New Delhi: Ministry of Finance. 7. GST Council Secretariat. (2023). GST Council Annual Report. New Delhi: GST Council. 8. Reserve Bank of India. (2024). Handbook of Statistics on the Indian Economy. Mumbai: RBI. 9. Government of India. (2024). Economic Survey of India 2023–24. New Delhi: Ministry of Finance. 10. Comptroller and Auditor General of India. (2022). Report on Indirect Taxes and GST Administration. New Delhi: CAG. 11. NITI Aayog. (2023). Tax Reforms and Economic Growth in India. New Delhi: Government of India.
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.
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No funding information available for this research.
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