GST as a Gateway to Next-Generation: Tax Administration in India

Author

G. Pavani


Abstract

 The outline of the Goods and Services Tax (GST) in India signified a major alteration in the country's indirect taxation system by carrying multiple central and state indirect taxes within a combined framework. Since its implementation, GST has gradually evolved from a tax-reform initiative into a technology-enabled system involving electronic registration, return filing, e-invoicing, e-way bills, input tax credit management and data-based tax management. The continuing growth of the GST framework proves that its future is closely related with digitalisation, generalization, transparency, obedience and taxpayer-oriented administration. The 56th consultation of the GST Council in September 2025 suggested significant rate rationalisation and process reforms, with numerous changes taking effect from 22 September 2025. Official government communications designate these developments as the subsequent phase of GST reform, including simplification of the rate structure and measures proposed to facilitate compliance.

This paper studies GST as a gateway for the future expansion of India's taxation system. It analyses the progress of GST, the character of technology in tax administration, its contribution to formalisation and transparency, evolving opportunities, challenges and the future direction of GST. The study is descriptive and analytical in nature and is based principally on secondary data obtained from government publications, GST Council documents, official GST system resources and applicable literature. The paper contends that the future effectiveness of GST will depend not only on rate rationalisation but also on falling compliance complexity, enlightening digital infrastructure, improving taxpayer services, ensuring expected administration and developing a receptive dispute-resolution mechanism.



Keywords

Goods and Services Tax, GST, Digital Taxation, GSTN, E-Invoicing, E-Way Bill, Tax Compliance, MSMEs, GST 2.0, Tax Reforms



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References


  1. Goods and Services Tax Council. (2025). Recommendations of the 56th Meeting of the GST Council. Government of India.
  2. Press Information Bureau, Government of India. (2025). Recommendations of the 56th Meeting of the GST Council. Ministry of Finance.
  3. Press Information Bureau, Government of India. (2025). Frequently Asked Questions on the decisions of the 56th GST Council. Ministry of Finance.
  4. Goods and Services Tax Council. (2026). GST Council: About the Council and GST framework. Government of India.
  5. Goods and Services Tax Council. (2025). GST Newsletter. Government of India.
  6. GST E-Way Bill System. (2026). E-Way Bill System and Release Notes. Government of India.
  7. National Government Services Portal. (2026). GST E-Way Bill System. Government of India.

 

 

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