Optimizing India’s Goods and Services Tax Efficiency: A Thematic ‎Analysis of GST Practitioners' Insights

Authors

  • Adinew Erkeno Menede

    Research Scholar, School of Business, GITAM (Deemed to be University), 530045, ‎Visakhapatnam, AP, India

  • K. Lubza Nihar

    Associate Professor, Department of Accounting & Finance, School of Business, GITAM (Deemed ‎to be University), 530045 Visakhapatnam, AP, India https://orcid.org/0000-0001-6272-3579

  • Senthil Kumar Jaya Prakash

    Associate Professor, Department of Accounting & Finance, School of Business, GITAM (Deemed ‎to be University), 561203 Bengaluru, Karnataka, India

How to Cite

Menede , A. E. ., Nihar , K. L. ., & Prakash , S. K. J. . (2025). Optimizing India’s Goods and Services Tax Efficiency: A Thematic ‎Analysis of GST Practitioners’ Insights. International Journal of Accounting and Economics Studies, 12(4), 36-44. https://doi.org/10.14419/z584yd66

Received date: June 24, 2025

Accepted date: July 29, 2025

Published date: August 1, 2025

DOI:

https://doi.org/10.14419/z584yd66

Keywords:

Digital Taxation, GST, GSTN Challenges, India, Tax Compliance

Abstract

This research examines the improvement of efficiency and technological challenges in the ‎implementation of India's Goods and Services Tax (GST), focusing on the viewpoints of GST ‎practitioners. The study identifies primary challenges in compliance, technology integration, and ‎procedural intricacies, while proposing remedies to enhance India's GST structure. A qualitative ‎thematic analysis was performed via NVivo software. Data was acquired via a survey, secondary ‎sources, and government records, enabling a comprehensive examination of GST's operating ‎issues and possible improvements. The report reveals that significant issues include technological ‎inefficiency in GSTN, compliance complexity for MSMEs, frequent policy updates, and ‎disparities in input tax credit (ITC). GST practitioners advocate for a resilient IT infrastructure, ‎AI-enhanced compliance automation, streamlined return filing, and heightened taxpayer ‎awareness as essential strategies to enhance efficiency. Digitalization, effective dispute ‎settlement, and regular policy revisions are essential for enhancing GST administration. This ‎research solely presents policy recommendations to tax authorities, industry, and technology ‎suppliers for an effective GST operational framework and the assurance of cohesive compliance‎.

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How to Cite

Menede , A. E. ., Nihar , K. L. ., & Prakash , S. K. J. . (2025). Optimizing India’s Goods and Services Tax Efficiency: A Thematic ‎Analysis of GST Practitioners’ Insights. International Journal of Accounting and Economics Studies, 12(4), 36-44. https://doi.org/10.14419/z584yd66

Received date: June 24, 2025

Accepted date: July 29, 2025

Published date: August 1, 2025