Published Online:April 2025
Product Name:The IUP Journal of Law Review
Product Type:Article
Product Code:IJLR040225
DOI:10.71329/IUPLR/2025.15.2.34-44
Author Name:Munish Swaroop and Anmol Tibrewal
Availability:YES
Subject/Domain:Law
Download Format:PDF
Pages:34-44
The paper primarily focuses on the implementation challenges of Goods and Services Tax (GST), which are subcategorized into administrative, economic, and legal challenges. Administrative challenges include compliance, enforcement, and issues with the underlying technology, including implementation of GST Network (GSTN). The economic challenges revolve around SMEs, inflationary concerns, and the delay complications from the early stages of implementation. The legal challenges include disputes, litigations, vagueness of GST laws, and coordination of interstate activities. The paper discusses the outreach efforts and remedial measures initiated by the Indian government in this regard, and offers suggestions for better and more meaningful GST implementation in India.
The implementation of an all-direct tax system, known as the Goods and Services Tax (GST), has significantly changed India’s tax structure from a very complex system of indirect taxes to a more straightforward one. The aim behind applying uniform taxes to services and goods across the country was to improve the Indian taxation system.