Optimizing India’s Goods and Services Tax Efficiency: A Thematic Analysis of GST Practitioners' Insights

Abstract

This research examines the improvement of efficiency and technological challenges in the implementation of India's Goods and Services Tax (GST), focusing on the viewpoints of GST practitioners. The study identifies primary challenges in compliance, technology integration, and procedural intricacies, while proposing remedies to enhance India's GST structure. A qualitative thematic analysis was performed via NVivo software. Data was acquired via a survey, secondary sources, and government records, enabling a comprehensive examination of GST's operating issues and possible improvements. The report reveals that significant issues include technological inefficiency in GSTN, compliance complexity for MSMEs, frequent policy updates, and disparities in input tax credit (ITC). GST practitioners advocate for a resilient IT infrastructure, AI-enhanced compliance automation, streamlined return filing, and heightened taxpayer awareness as essential strategies to enhance efficiency. Digitalization, effective dispute settlement, and regular policy revisions are essential for enhancing GST administration. This research solely presents policy recommendations to tax authorities, industry, and technology suppliers for an effective GST operational framework and the assurance of cohesive compliance.