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This paper aims to evaluate the impacts of GST on India's economic development and measure the pros and cons of digital technology application in GST processes through an extensive review of existing literature. This paper emphasizes various positive and negative impacts of the implementation of GST through digital technology. This paper has been arranged logically as follows. It has been classified into four unique sections, the first section comprises of introduction of the study and objectives, the second section emphasizes various reviewed literature, the third section discusses the analysis and the fourth section includes the conclusion and scope for future research avenues. The implementation of GST impacted various sectors including the services sector such as banking, insurance, travel, media, telecommunication, and entertainment. The digitalization of the goods and services tax system enables a transparent system. GST was framed with tech-driven components that are very effective and safe for both taxpayers and receivers.

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Impact of Goods and Services Tax (GST) on Economic Development in the Era of Digital India

  • 章节

  • 发表日期：

    2026年

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  • Diksha Halder,
  • K. T. Vijay Karthigeyan,
  • B. Baskar,
  • E. Noble Kennedy,
  • S. Nazim Sha,
  • N. Kumar,
  • P. Kumarasamy,
  • K. Sivasubramanian

摘要

This paper aims to evaluate the impacts of GST on India's economic development and measure the pros and cons of digital technology application in GST processes through an extensive review of existing literature. This paper emphasizes various positive and negative impacts of the implementation of GST through digital technology. This paper has been arranged logically as follows. It has been classified into four unique sections, the first section comprises of introduction of the study and objectives, the second section emphasizes various reviewed literature, the third section discusses the analysis and the fourth section includes the conclusion and scope for future research avenues. The implementation of GST impacted various sectors including the services sector such as banking, insurance, travel, media, telecommunication, and entertainment. The digitalization of the goods and services tax system enables a transparent system. GST was framed with tech-driven components that are very effective and safe for both taxpayers and receivers.