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This study evaluates the impact of GSTN on tax administration in India, focusing on technological reforms and their effects on tax compliance and revenue.

June 13, 2026Open Access

Digital Transformation of Tax Administration in India: An Analytical Review of GSTN and Technological Reforms

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This study evaluates the impact of GSTN on tax administration in India, focusing on technological reforms and their effects on tax compliance and revenue.
Utilized secondary data from FY 2017–18 to FY 2024–25.
Examined the implementation and effects of e-invoicing, e-way bills, and automated return filing.
Analyzed three phases of GST revenue performance: stabilization, pandemic contraction, and digital maturity.
Technological integration improved transparency and reduced tax evasion.
Revenue mobilization showed enhancement during the digital maturity phase.
Identified ongoing concerns regarding cybersecurity and compliance complexity.

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Implication

Analytical review examines GSTN's role in enhancing tax compliance and revenue mobilization in India.

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Ms. Lata S. Vitkar (2026) studied this question.

synapsesocial.com/papers/6a2cf62dfaef96ed7f058014 https://doi.org/10.5281/zenodo.19841306

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Digital Transformation of Tax Administration in India: An Analytical Review of GSTN and Technological Reforms

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Discussion

Implication

Cite This Study

Digital Transformation of Tax Administration in India: An Analytical Review of GSTN and Technological Reforms

Key Points

Discussion

Implication

Cite This Study

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