Navigating India’s GST Labyrinth: Dissecting The Implications Of Compliance Framework
- IJLLR Journal
- Mar 27
- 1 min read
Karishma Goyal, Manav Rachna University, Surajkund, Faridabad
ABSTRACT
The Goods and Services Tax (GST) was introduced in India with the objective of unifying the nation’s indirect tax system, eliminating cascading taxes, and improving tax compliance through a digital-first approach. While the reform has significantly enhanced transparency and broadened the tax base, its implementation has posed several compliance challenges for businesses, particularly in terms of return filing complexities, Input Tax Credit (ITC) reconciliation, regulatory unpredictability, and technological constraints. This research follows a qualitative and analytical approach, combining doctrinal analysis of legal provisions with empirical data from government reports, industry surveys, and expert insights. The study delves into the GST compliance framework, analyzing its structural components, legal provisions, and operational challenges faced by taxpayers across different sectors. Additionally, it evaluates the economic and administrative implications of GST compliance on businesses, government revenue collection, and inter-state trade. Through a detailed analysis of compliance hurdles and their impact on ease of doing business, the study proposes actionable solutions such as regulatory simplification, technological advancements, and policy stability. By examining key compliance challenges and presenting well-structured solutions, the findings aim to provide a comprehensive roadmap for improving GST compliance efficiency, fostering a more business-friendly tax regime while ensuring sustained revenue growth for the government.
Keywords: Goods and Services Tax, cascading tax, Input tax credit (ITC), compliance framework, Labyrinth
