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Stream/Area:
-
Subject:
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Paper ID:
10.55041/IJSREM.GSTCOS114
Volume:
10 |
7 |
Jul 2026
Pages:
1-10
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.
Associate Professor, Dept. of MBA,
CMR Technical Campus, Hyderabad.
The implementation of the Goods and Services Tax (GST) on 1 July 2017 marked a significant reform in India's indirect taxation system, aiming to simplify tax administration, enhance revenue efficiency, and create a unified national market. This study examines the impact of GST on the tax revenue performance of Telangana by comparing the pre-GST and post-GST periods using secondary data from official sources, including the GST Council, Telangana State Budget documents, the Reserve Bank of India (RBI), and the Ministry of Finance. The analysis focuses on trends in State Goods and Services Tax (SGST) collections, State Own Tax Revenue (SOTR), revenue growth, and their relationship with the state's economic performance. A comparative and trend-based analytical approach is employed to evaluate changes in tax revenue after GST implementation. The study finds that GST has improved revenue mobilisation, strengthened tax compliance through digital reforms, and enhanced fiscal transparency in Telangana. The findings provide valuable policy insights for strengthening indirect tax administration and ensuring sustainable revenue growth at the state level.
KEYWORDS
The empirical analysis supports the view that GST has significantly improved tax revenue performance in Telangana. The transition to a unified indirect tax system, supported by digital compliance mechanisms, has broadened the tax base and enhanced revenue mobilisation. Growth in SGST collections, increasing State Own Tax Revenue, and the positive association between GSDP and tax receipts indicate that GST has strengthened the state's fiscal capacity. These findings provide empirical support for rejecting the null hypothesis and accepting that GST has contributed positively to Telangana's tax revenue performance, while also underscoring the need for continued improvements in compliance, technology adoption, and taxpayer services.
1. Bhasin, R., & Mittal, A. (2016). GST in select countries of the world: Lessons for India. VISION: Journal of Indian Taxation, 3(2), 1–12. 2. Comptroller and Auditor General of India. (2023). State Finances Audit Report: Telangana. Government of India. 3. Ebrill, L., Keen, M., Bodin, J. P., & Summers, V. (2001). The Modern VAT. International Monetary Fund. 4. Government of Telangana. (2024). Budget in Brief 2024–25. Finance Department. 5. Government of Telangana. (2025). Budget in Brief 2025–26. Finance Department. 6. Government of Telangana. (2026). Budget in Brief 2026–27. Finance Department. 7. GST Council Secretariat. (2018). Annual Report 2017–18. Government of India. 8. GST Council Secretariat. (2019). Annual Report 2018–19. Government of India. 9. GST Council Secretariat. (2020). Annual Report 2019–20. Government of India. 10. GST Council Secretariat. (2021). Annual Report 2020–21. Government of India.
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.
Funding Information
No funding information available for this research.
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