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The goods and services tax (GST) is a key reform introduced in the indirect tax system of India. This strategic reform aims to improve the revenue performance of the Indian economy through enhanced tax compliance. However, several roadblocks are standing against the effective implementation of GST in India. Thus, the present study aims to identify the prominent barriers faced by business owners while complying with the rules and regulations stated under the GST law. The study employs an interpretive structural modelling approach with the MICMAC technique to examine the association among the GST-related barriers. The smooth and successful GST implementation requires a better taxpayer attitude and tax acceptance, which is essential for voluntary tax compliance. However, the rise in non-compliance indicates that the GST reform has not met the expectations of the tax-paying community. The study’s outcome shows that the lack of skilled manpower and lack of IT infrastructure are root causes and need strong attention from policymakers to take policy action to resolve these barriers in order to improve taxpayers’ compliance levels.
V. Shacheendran (Sat,) studied this question.