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The study aims to evaluate how digital compliance tools under India's GST impact taxpayer compliance and revenue growth.

July 12, 2026Cogent Social SciencesOpen Access

Digital Compliance and Revenue Buoyancy Under India’s Goods and Services Tax: Evidence from 2017 to 2024

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The study aims to evaluate how digital compliance tools under India's GST impact taxpayer compliance and revenue growth.
Analyzed monthly tax revenues from 2017 to 2024
Examined the effectiveness of multiple digital compliance reforms including GST Network, electronic invoicing, and e-way bills
Used a revenue buoyancy approach to compare tax revenue growth against GDP growth
GST revenue buoyancy increased from 0.9 to 1.3 post-digital reforms
Tax revenues rose significantly above GDP growth rates
Highlighted the need for careful implementation of digital reforms to avoid risks associated with the digital divide

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Empirical study examines digital compliance’s effect on GST revenue buoyancy in India, indicating significant benefits but also risks.

Palak Jagtiani (2026) studied this question.

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