The implementation of the Goods and Services Tax (GST) in July 2017 represents one of the most significant fiscal reforms in independent India. Beyond restructuring the indirect tax regime, GST introduced a technology-driven tax administration system through the establishment of the Goods and Services Tax Network (GSTN). This study analytically evaluates the role of GSTN in digitizing tax processes, strengthening compliance mechanisms, and improving revenue mobilization. Using secondary data from FY 2017–18 to FY 2024–25, the paper examines technological reforms, including e-invoicing, e-way bills, automated return filing, and AI-based risk analytics. The study identifies three distinct phases in GST revenue performance: stabilization, pandemic contraction, and digital maturity. Findings indicate that technological integration significantly enhanced transparency, reduced tax evasion, and improved fiscal capacity. However, concerns relating to cybersecurity, digital divide, and compliance complexity remain. The paper concludes that GSTN has fundamentally transformed India’s tax governance structure and serves as a model of digital public infrastructure in fiscal administration.
Ms. Lata S. Vitkar (Tue,) studied this question.