GST at 9: The journey so far and the road ahead

In this episode of the EY India Insights Podcast, host Deepshikha Sikarwar, Associate Editor at The Economic Times, is joined by Sanjay Mangal, Member (GST, Central Excise and Service Tax), Central Board of Indirect Taxes and Customs (CBIC), Government of India, and Bipin Sapra, Partner and Indirect Tax Policy Leader, EY India, to reflect on nine years of the Goods and Services Tax (GST) and its impact on India’s economic and tax landscape. The discussion highlights GST’s evolution into a unified indirect tax framework, bringing together the Centre and States through cooperative federalism.

The conversation explores GST’s role in creating a common national market, driving formalization and improving compliance through technology. It also outlines how digital systems have enhanced transparency, streamlined taxpayer services and strengthened tax administration.

Looking ahead, the episode focuses on the next phase of GST reforms, including process simplification, increased automation and improved ease of doing business. These efforts aim to further enhance the efficiency and competitiveness of India’s tax ecosystem as the country progresses towards its long-term growth ambitions.

Key takeaways

• GST has successfully established a unified indirect tax regime, replacing a previously fragmented system.
• Technology has been instrumental in enhancing compliance, transparency and efficiency in tax administration.
• The taxpayer base has expanded significantly, reflecting increased formalization of the economy.
• Businesses have benefited from reduced tax cascading, greater certainty and a more streamlined compliance environment.
• The next phase of reforms will focus on simplification, automation and minimizing disputes.
• Continued rationalization and ease of doing business measures will further strengthen the GST ecosystem.

Listen now to learn how GST continues to shape India’s tax landscape and drive sustainable economic growth.