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Stream/Area:
-
Subject:
-
Paper ID:
10.55041/IJSREM.GSTCOS038
Volume:
10 |
7 |
Jul 2026
Pages:
1-9
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.
Department of Management
Karnataka State Akkamahadevi Women University, Vijayapur
The rise of digital payments in India has been significantly influenced by government initiatives aimed at promoting a cashless economy, particularly through the adoption of mobile wallets and the Unified Payments Interface (UPI). India's digital public infrastructure has played a crucial role in facilitating this shift, enabling seamless access to various services and enhancing economic productivity. The implementation of the Goods and Services Tax (GST) in India has transformed the taxation framework of the digital economy. Digital platforms such as e-commerce marketplaces, OTT services, online gaming applications, cloud computing services, digital advertising agencies, and software-as-a-service (SaaS) providers have experienced significant regulatory and operational changes due to GST reforms. This research article examines the implications of GST reforms on digital platforms with emphasis on compliance requirements, taxation of Online Information and Database Access or Retrieval (OIDAR) services, revenue generation, pricing strategies, and technological adaptation. The study concludes that GST reforms have enhanced transparency and tax compliance while simultaneously increasing compliance burdens for digital businesses.
KEYWORDS
GST reforms have significantly transformed the taxation environment for digital platforms in India. The reforms have enhanced transparency, increased government revenue, and promoted formalization of the digital economy. Future reforms focusing on simplification and technological integration can further strengthen India’s digital taxation system.
● India Brand Equity Foundation. (2025). India’s GST collections hit all-time high of Rs 22.08 lakh crore in FY25. https://ibef.org ● Business Standard. (2025). Gross GST collections double in five years to record Rs 22.08 trillion in FY25. https://www.business-standard.com ● NDTV. (2025). GST collections double in five years to record Rs 22.08 lakh crore in 2025. https://www.ndtv.com ● Reuters. (2025). India slashes consumption tax on hundreds of items to spur domestic demand. https://www.reuters.com ● Moneycontrol. (2025). Online prices show 7–10% correction after GST rate cuts. https://www.moneycontrol.com ● Ministry of Finance, Government of India. (2025). GST revenue collection reports. https://www.finmin.nic.in ● Reserve Bank of India. (2025). Digital economy and payment system indicators. https://www.rbi.org.in ● ClearTax. (2025). GST changes from April 2025: New rules and updates. Retrieved from ClearTax ● Deloitte. (2025). Equalisation levy on e-commerce operators. Retrieved from Deloitte India ● Government of India. (2026). Equalisation Levy. Income Tax Department. Retrieved from Income Tax Department of India ● Gupta, T. (2025). GST changes effective from 1st April 2025. Retrieved from ClearTax GST Updates ● IndiaFilings. (2026). Equalisation levy abolished in India – What it means for businesses. Retrieved from IndiaFilings ● Sahu, P. (2025). Centre to abolish 6% equalisation levy on digital ads. Retrieved from Financial Express ● TaxGuru. (2025). Understanding equalisation levy: Online advertising & e-commerce. Retrieved from TaxGuru
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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