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VOL. 11, ISSUE 8 (2025)
A study on the role of technology in implementation and compliance of GST in India
Authors
Abdul Sattar, Dr. Syed Alay Mujtaba
Abstract
The implementation of the Goods and Services Tax (GST) in India has
been one of the biggest tax reforms in the country's history. This study aims
to understand the role played by technology in facilitating and ensuring
compliance with GST regulations. The introduction of GST brought about
significant changes in taxation procedures, making it necessary for businesses
to adopt new technological tools. This research will delve into various
technological solutions that have been introduced for proper implementation of
GST such as GSTN portal, e-way bills, invoice matching systems, and other IT
infrastructure. It will also explore how these technologies have simplified
compliance processes for taxpayers and increased transparency in tax
collection. Moreover, this study will analyze the challenges faced by small
businesses in adapting to these new technologies and complying with GST
regulations. It will also examine how government initiatives like digital
literacy programs are aiding small businesses in overcoming these challenges.
Additionally, this research aims to highlight any potential loopholes or
shortcomings in current technological systems used for implementing GST and
recommend measures to overcome them. It also seeks to identify opportunities
where advancements in technology can further enhance efficiency and
effectiveness of GST implementation.
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Pages:115-118
How to cite this article:
Abdul Sattar, Dr. Syed Alay Mujtaba "A study on the role of technology in implementation and compliance of GST in India". International Journal of Commerce and Management Research, Vol 11, Issue 8, 2025, Pages 115-118
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