The implementation of the Goods and Services Tax (GST) in India on 1 July 2017 marked a major reform in the country’s indirect taxation system. GST replaced multiple indirect taxes with a unified tax structure aimed at improving transparency, reducing tax evasion, and enhancing revenue mobilisation. Since its implementation, GST has significantly transformed the tax administration system through the use of digital technology and improved compliance mechanisms. The present study analyses the performance of GST revenue in India during the post-implementation period. The research examines the growth trend of GST revenue from 2017–18 to 2023–24 using secondary data obtained from government reports and official publications. Statistical tools such as growth rate analysis, compound annual growth rate (CAGR), and trend analysis are used to examine the revenue performance of GST. The results indicate that GST revenue has shown significant growth during the study period, despite temporary disruptions caused by the COVID-19 pandemic. The increasing trend in GST collections reflects improved tax compliance, technological monitoring mechanisms, and expansion of the tax base. The study concludes that GST has strengthened India’s indirect tax system and contributed to improved fiscal stability. However, continuous policy reforms, simplification of procedures, and strengthening of digital infrastructure are necessary to enhance the efficiency and sustainability of the GST system in India.
Indraja et al. (Wed,) studied this question.