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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS052
Volume:
10 |
7 |
Jul 2026
Pages:
1--
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.
Assistant Professor
CMR Technical Campus, Kandlakoya, Medchal, Telangana
The Goods and Services Tax (GST), was introduced in our country, India on 1st July, 2017, represents it as one of the most significant fiscal reforms in the history of our country. It has been replaced many indirect taxes with one unified tax structure, thereby promoting ease, transparency, efficiency of performing business. The implementation of Goods and Service Tax has transformed administration of tax through innovations in digital usages such as e-way bills, online return filing, e-invoicing, and compliance automated mechanisms. However, various challenges remain, including compliance complexities, technological barriers, frequent amendments in various policies, & concerns of many small businesses. This paper examines the policy innovations and administrative reforms adopted under GST, identifies best practices in implementation, & evaluates socio-economic impact with a special reference to the state Telangana. The study is also based on secondary data which is collected from different government GST reports, research articles, GST Council publications, and scholarly literature. The findings of the study suggest that technological integration, capacity building, stakeholder engagement, & cooperative federalism has been significantly improved GST administration while contributing to economic growth & tax compliance. The paper concludes with policy recommendations for enhancing and improving GST efficiency & sustainability.
KEYWORDS
Goods and Services Tax (GST) represents a landmark fiscal reform that has been transformed India's various indirect taxation system. A Policy innovations & administrative reforms has an improved transparency, efficiency, effectiveness and compliance while fostering economic growth. The Telangana State has also experienced a positive outcomes through an enhanced revenue collection, business formalization, and improved tax governance. However, challenges like compliance complexity, a technological issues, & a frequent policy changes require recurring attention. In Future GST reforms should also focus on simplification, The technological advancement, and a stakeholder engagement to ensure the sustainable and an inclusive economic development.
· Nema, K. (2025). Technical and Administrative Complexities in the Evolution and Implementation of India's GST System. SSRN. · Tiwari, A., & Nema, K. (2024). Technical and Administrative Complexities in the Evolution and Implementation of India's GST System. IUP Journal of Law Review. · Kumar, P., et al. (2022). GST Implementation in India: A SAP-LAP-Twitter Analytic Perspective. Global Journal of Flexible Systems Management. · Jain, M. (2024). Mapping of Impact and Challenges of GST on Various Constituents of the Indian Economy. Journal of Law of Torts and Consumer Protection Law. · Desai, P., Panneerselvam, S., & Chandawarkar, M. (2024). Continual Challenges of GST Regime in India from the Inception. International Journal of Business and Systems Research. · Joseph, K. J., & Kumary, L. A. (2023). India's GST Paradigm and the Trajectory of Fiscal Federalism. Sage Publications. · Srinivasulu, V. (2025). The Goods and Services Tax: Issues and Reforms in India. EPRA International Journal. · Government of Telangana. (2025). Economic Survey of Telangana 2024–25. · Government of India, Ministry of Finance. (2025). GST Council Annual Report 2024–25. · GST Network (GSTN). (2025). Annual Report on GST Digital Compliance and E-Invoicing. · Central Board of Indirect Taxes and Customs (CBIC). (2025). GST Revenue Collection and Compliance Trends Report. · Reserve Bank of India. (2025). State Finances: A Study of Budgets 2024–25.
Publication Date
7/5/2026
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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