As GST completes ten years, the government is shifting focus from implementation to efficiency through artificial intelligence, data integration and process simplification to reduce compliance costs, speed up refunds and tighten enforcement. The reform, which replaced 17 central and state taxes and 13 cesses with a unified indirect tax framework on July 1, 2017, has transformed into a technology-driven system. According to Business Standard, the government is increasingly using technology to simplify compliance, particularly for micro, small and medium enterprises (MSMEs), while integrating GST, income tax and customs databases to improve risk assessment, curb tax evasion, and reduce manual intervention. As per Deloitte India's GST@9 survey, industry confidence in GST remains overwhelmingly strong, with 99 per cent of respondents reporting either positive or neutral sentiment towards the indirect tax framework, with digitisation and rate rationalisation emerging as key factors benefiting businesses.
The survey revealed that businesses specifically called for greater consistency in GST audits across states, with companies operating across multiple states experiencing duplicative assessments and different interpretations of similar transactions that result in multiple notices and prolonged disputes. As per Deloitte India's GST@9 survey, respondents sought operational priorities with uniformity in audits (61 per cent) and faster refunds (36 per cent). Mahesh Jaising, partner and leader, indirect tax, Deloitte India, explained that "For companies operating across multiple states, assessments have often become duplicative. State and central officers in different states enquire about the business model in detail, state-wise. Thereafter, in some cases, they apply different interpretations to similar transactions, resulting in multiple notices and prolonged disputes." The survey found that nearly 77 per cent called for stricter timelines for refund processing to improve liquidity, while greater clarity in tax interpretation (87%), ITC eligibility (57%), classification disputes (33%) and reconciliation processes (31%) was identified as critical to reducing litigation.
An overwhelming 89 per cent of stakeholders identify AI-powered data processing and reconciliation as their top priority, according to Deloitte India's survey. As reported by Business Standard, 84 per cent support automatic tax utilisation on the GST portal and 53 per cent call for a unified taxpayer dashboard. The focus of the next-generation GST Network should be on "pre-filled returns, intelligent reconciliations and integration with e-way bill, e-invoice and SEZ portals," according to Deloitte. The survey called for the next phase of reform to move beyond digitalisation to an AI-driven compliance and data-led dispute reduction. According to Deloitte, these expectations reflect a broader shift towards embedded intelligence, deeper automation, and seamless digital experiences aimed at improving transparency, certainty and competitiveness. Respondents expressed strong demand for integrated compliance systems, unified dashboards and AI-enabled reconciliation tools.
The survey showed strong confidence across sectors despite varying priorities, with consumer and energy, resources and industrial sectors highlighting supply chain optimisation and working capital efficiency. Technology, media and telecom companies prioritised digital compliance and simplification amid evolving systems. Banking, financial services and insurance firms, along with global capability centres, focused on automation and integrated digital infrastructure. Life sciences and healthcare companies cited gains from competitive pricing but flagged export and ITC challenges. Private equity and venture capital firms welcomed policy responsiveness but sought greater clarity on digital taxation. Among MSMEs, the GST experience improved steadily, with quarterly filing recognised as beneficial by 67% of respondents, up sharply from 12% in 2023, while 57% supported relaxed thresholds. MSMEs showed strong support for invoice-based ITC eligibility (88%) and quarterly payment mechanisms (87%), but liquidity remained a major concern with nearly 89% favouring automatic interest payments on delayed refunds to ensure more predictable cash flows. The findings indicate that while GST has achieved broad acceptance and delivered significant gains in transparency and digitalisation, businesses now expect GST 10 to focus on certainty, efficiency and ease of doing business as India advances towards its broader economic growth ambitions.
GST, which subsumed 17 local taxes and 13 cesses, was rolled out on July 1, 2017. The GST taxpayer base has grown dramatically from 66.5 lakh in 2017 to about 165 lakh in 2026, reflecting the broad adoption of the unified tax system across India. As per Deloitte India's GST@9 survey, a resounding majority of India Inc have reported a positive and neutral experience with GST after nine years, with digitisation and rate rationalisation emerging as key factors benefiting businesses. The survey, based on 1,096 responses from leaders across eight industries, including MSMEs, showed increased stakeholder confidence with a "near universal acceptance," with 99 per cent positive and neutral sentiment, and with negative perception of less than 1 per cent. Gokul Chaudhri, Deloitte South Asia, President, Tax, noted that "GST has significantly improved compliance and transparency with the GST Network as India's trusted tax framework, and intelligent, integrated capabilities will soon be a reality."
