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Goods and Services Tax (GST): Definition, Types, and How It's Calculated

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What Is the Goods and Services Tax (GST)?

The goods and services tax (GST) is a value-added tax (VAT) levied on most goods and services sold for domestic consumption . The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services.

Critics point out, however, that the GST may disproportionately burden people whose self-reported income are in the lowest and middle income brackets, making it a regressive tax. These critics argue that GST can therefore exacerbate income inequality and contribute to social and economic disparities. In order to address these concerns, some countries have introduced GST exemptions or reduced GST rates on essential goods and services, such as food and healthcare. Others have implemented GST credits or rebates to help offset the impact of GST on lower-income households.

Goods and services tax should not be confused with the generation-skipping trust , also abbreviated GST (and its related taxation, GSTT ).

Key Takeaways

• The goods and services tax (GST) is a tax on goods and services sold domestically for consumption.
• The tax is included in the final price and paid by consumers at point of sale and passed to the government by the seller.
• The GST is usually taxed as a single rate across a nation.
• Governments prefer GST as it simplifies the taxation system and reduces tax avoidance.
• Critics of GST say it burdens lower income earners more than higher income earners.

Understanding the Goods and Services Tax (GST)

The goods and services tax (GST) is an indirect federal sales tax that is applied to the cost of certain goods and services. The business adds the GST to the price of the product, and a customer who buys the product pays the sales price inclusive of the GST. The GST portion is collected by the business or seller and forwarded to the government. It is also referred to as Value-Added Tax (VAT) in some countries.

Most countries with a GST have a single unified GST system, which means that a single tax rate is applied throughout the country. A country with a unified GST platform merges central taxes (e.g., sales tax, excise duty tax, and service tax) with state-level taxes (e.g., entertainment tax, entry tax, transfer tax , sin tax , and luxury tax) and collects them as one single tax. These countries tax virtually everything at a single rate.

France was the first country to implement the GST in 1954; since then, an estimated 140 countries have adopted this tax system in some form or another. Some of the countries with a GST include Canada, Vietnam, Australia, Singapore, United Kingdom, Spain, Italy, Nigeria, Brazil, and India.

Dual Goods and Services Tax Structures

Only a handful of countries, such as Canada and Brazil, have a dual GST structure. Compared to a unified GST economy where tax is collected by the federal government and then distributed to the states, in a dual system, the federal GST is applied in addition to the state sales tax. In Canada, for example, the federal government levies a 5% tax and some provinces/states also levy a provincial state tax (PST), which varies from 8% to 10%. In this case, a consumer's receipt will clearly have the GST and PST rate that was applied to their purchase value.

More recently, the GST and PST have been combined in some provinces into a single tax known as the Harmonized Sales Tax (HST). Prince Edward Island was the first to adopt the HST in 2013, combining its federal and provincial sales taxes into a single tax. Since then, several other provinces have followed suit, including New Brunswick, Newfoundland and Labrador, Nova Scotia, and Ontario.  

A GST is generally considered to be a regressive tax , meaning that it takes a relatively larger percentage of income from lower-income households compared to higher-income households. This is because GST is levied uniformly on the consumption of goods and services, rather than on income or wealth.

Lower-income households tend to spend a larger proportion of their income on consumables, such as food and household goods, which are subject to GST. As a result, GST can disproportionately burden lower-income households.

Because of this. some countries with GST are discussing possible adjustments that might make the tax more progressive, which takes a larger percentage from higher-income earners.    

Example: India's Adoption of the GST

India established a dual GST structure in 2017, which was the biggest reform in the country's tax structure in decades. The main objective of incorporating the GST was to eliminate tax on tax, or double taxation , which cascades from the manufacturing level to the consumption level.

For example, a manufacturer that makes notebooks obtains the raw materials for, say, Rs. 10, which includes a 10% tax. This means that they pay Rs. 1 in tax for Rs. 9 worth of materials. In the process of manufacturing the notebook, the manufacturer adds value to the original materials of Rs. 5, for a total value of Rs. 10 + Rs. 5 = Rs. 15. The 10% tax due on the finished good will be Rs. 1.50. Under a GST system, the previous tax paid can be applied against this additional tax to bring the effective tax rate to Rs. 1.50 – Rs. 1.00 = Rs. 0.50.

In turn, the wholesaler purchases the notebook for Rs. 15 and sells it to the retailer at a Rs. 2.50 markup value for Rs. 17.50. The 10% tax on the gross value of the good will be Rs. 1.75, which the wholesaler can apply against the tax on the original cost price from the manufacturer (i.e., Rs. 15). The wholesaler's effective tax rate will, thus, be Rs. 1.75 – Rs. 1.50 = Rs. 0.25.

Similarly, if the retailer's margin is Rs. 1.50, his effective tax rate will be (10% x Rs. 19) – Rs. 1.75 = Rs. 0.15. Total tax that cascades from manufacturer to retailer will be Rs. 1 + Rs. 0.50 + Rs. 0.25 + Rs. 0.15 = Rs. 1.90.

India has, since launching the GST on July 1, 2017, implemented the following tax rates:  

• A 0% tax rate applied to certain foods, books, newspapers, homespun cotton cloth, and hotel services.
• A rate of 0.25% applied to cut and semi-polished stones.
• A 5% tax on household necessities such as sugar, spices, tea, and coffee.
• A 12% tax on computers and processed food.
• An 18% tax on hair oil, toothpaste, soap, and industrial intermediaries.
• The final bracket, taxing goods at 28%, applies to luxury products, including refrigerators, ceramic tiles, cigarettes, cars, and motorcycles.

The previous system, with no GST, implies that tax is paid on the value of goods and margin at every stage of the production process. This would translate to a higher amount of total taxes paid, which is carried down to the end consumer in the form of higher costs for goods and services. The implementation of the GST system in India is, therefore, a measure that is used to reduce inflation in the long run, as prices for goods will be lower.

Goods and Services Tax vs. Generation-Skipping Transfer Tax

The goods and services tax (GST) should not be confused with the generation-skipping transfer tax (GSTT Tax), and they are not at all related to one another.

The former is a sort of VAT tax added to the purchase of goods or serves. Meanwhile, the generation skipping transfer tax (GST Tax) is a flat 40% federal tax on the transfer of inheritances from one's estate to a beneficiary who is at least 37½ years younger than the donor. The GST Tax prevents wealthy individuals from avoiding estate taxes through naming younger beneficiaries (e.g., grandchildren).

Who Has to Pay GST?

In general, goods and services tax (GST) is paid by the consumers or buyers of goods or services. Some products, such as from the agricultural or healthcare sectors, may be exempt from GST depending on the jurisdiction.

How Is GST Calculated?

The goods and services tax (GST) is computed by simply multiplying the price of a good or service by the GST tax rate. For instance, if the GST is 5%, a $1.00 candy bar would cost $1.05.

What Are the Benefits of the GST?

The GST can be beneficial as it simplifies taxation, reducing several different taxes into one straightforward system. It also is thought to cut down on tax avoidance among businesses and reduces corruption.

Are VAT and GST the Same?

Value-added tax (VAT) and goods and services tax (GST) are similar taxes that are levied on the sale of goods and services. Both VAT and GST are also indirect taxes, which means that they are collected by businesses and then passed on to the government as part of the price of the goods or services.

However, there are some key differences between the two. VAT is primarily used in European countries and is collected at each stage of the production and distribution process, while GST is used in countries around the world and is collected only at the final point of sale to the consumer. VAT is generally applied to a wider range of goods and services than GST, and the rate of VAT and GST can vary depending on the type of goods or services being sold and the country in which they are sold.

The goods and services tax (GST) is a type of tax levied on most goods and services sold for domestic consumption in many countries. It is paid by consumers and remitted to the government by the businesses selling the goods and services. Some countries have introduced GST exemptions or reduced GST rates on essential goods and services or have implemented GST credits or rebates to help offset the impact of GST on lower-income households. The GST is often a single rate tax applied throughout a country and is preferred by governments because it simplifies the taxation system and reduces tax avoidance. In dual GST systems, such as those in Canada and Brazil, the federal GST is applied in addition to a state sales tax. The GST has been identified by critics as regressive and can potentially place a relatively higher burden on lower-income households.

Parliament of Australia. " The Proposed GST: Impact on the Distribution of Income ."

Ernst & Young. " Worldwide VAT, GST and Sales Tax Guide 2022: France ," Download "Download This Tax Guide," Page 595.

Ernst & Young. " Worldwide VAT, GST and Sales Tax Guide 2022 ," Download "Download This Tax Guide," Page Preface.

Ernst & Young. " Worldwide VAT, GST and Sales Tax Guide 2022: Brazil ," Download "Download This Tax Guide," Pages 238-241.

Ernst & Young. " Worldwide VAT, GST and Sales Tax Guide 2022: Canada ," Download "Download This Tax Guide," Pages 296-298.

Government of Canada. " General Information for GST/HST Registrants ."

Prince Edward Island, Canada. " Backgrounder: Harmonized Sales Tax (HST) ."

Motherboard. " GST may be a regressive tax, but part of a progressive system: Shawn Huang & WP's Louis Chua clash over GST ."

Financial Review. " The GST can be progressive: here's how ."

Ernst & Young. " Worldwide VAT, GST and Sales Tax Guide 2022: India ," Download "Download This Tax Guide," Page 748.

Government of India, Department of Revenue. " Goods and Services Tax One Country One Tax One Market FAQs on Goods and Services Tax (GST) ."

Ernst & Young. " Worldwide VAT, GST and Sales Tax Guide 2022: India ," Download "Download This Tax Guide," Pages 752-753.

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GST/HST NETFILE

If this is your first time using the service , we recommend that you review the links under "Topics for GST/HST NETFILE."

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• Under the new GST/HST measures for supplies of cross-border digital products and services, as well as platform-based short-term accommodation, non-resident suppliers, including digital platform operators, may be required to register under a simplified GST/HST framework and collect the GST/HST in respect of those supplies. If you are purchasing products or services from suppliers registered under the simplified GST/HST framework, and you are registered under the normal GST/HST rules, you must provide proof of registration to these suppliers to ensure they do not charge GST/HST on such supplies. Failing to provide this information may result in difficulties in recovering the GST/HST you paid on those supplies since the GST/HST paid cannot be claimed as an input tax credit or a rebate. For more detailed information on recovering the GST/HST paid on supplies acquired from suppliers registered under the simplified registration regime, please consult GST/HST Notice 322 .
• If you are a non-resident business and have registered under the simplified GST/HST, you can file your simplified GST34 return using the GST/HST NETFILE online service or the Represent a Client online service. For more information on filing your simplified GST34 return, go to Complete and file a return .
• If you have no amounts to report you can file your return faster by selecting “I am filing a nil return (all fields are $0)” on the first Web form. Your return will then have $0.00 entered in all the fields. To file your return, agree to the certification statement, and select “Submit”.
• Public service bodies can file Form GST66 or GST284, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund, and Form GST523-1, Non - profit Organizations – Government Funding, using the links on the Electronic rebate forms page.
• You can sign up for email notifications from the CRA by providing your email address when filing your GST/HST return. We will then send you an email when notices, letters, and statements are available to be viewed in My Business Account . We will do this instead of printing the documents and mailing you a paper copy. (Separate registration for My Business Account is required).

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GST Network new ledger for ITC reversal and reclamation: How it works? Steps that taxpayers need to take

Gstn introduces a new ledger to track reversal and reclamation of input tax credit (itc) for better compliance. taxpayers must report accumulated itc reversed balance by 30 nov 2023.

In a bid to simplify compliance and provide better visibility to the regulator, the Goods and Services Tax Network (GSTN) has introduced an all-new ledger to track the reversal and reclamation of the Input Tax Credit (ITC). Known as Electronic Credit and Re-claimed Statement (ECRS), it will provide taxpayers with the balance of all input tax credit that has been reversed and reclaimed on a particular date.

What are the next steps that taxpayers need to take?

As an immediate next step, taxpayers must report the accumulated ITC reversed balance as a one-time action. The same will need to be done by 30th November 2023. 

“For monthly filers, the ITC reversed until the July 2023 return period will need to be reported, whereas for quarterly filers until the April to June 2023 return period. Between 30th November and 31st December 2023, taxpayers will only be allowed to amend their opening balance up to a maximum of three times. Post 31st December 2023, the option to amend the opening balance will also be withdrawn," said Archit Gupta, Founder and CEO, ofClear.

Taxpayers can access the ledger and report opening balances in two ways.

1) log in to GST portal >> Go to ‘Report ITC Reversal Opening Balance’

2)Go to ‘Services’ from the homepage >> Go to ‘Ledger’ >> Click on ‘Electronic Credit Reversal and Re-claimed Statement’ >> Click on ‘Report ITC Reversal Opening Balance’

Archit Gupta listed five essential measures that will help taxpayers manage ITC reversals and reclaim better

-A thorough reconciliation is to be done from April 2022 till date to determine ITC claimed, reversed, reclaimed, ineligible ITC, and pending reclaims and arrive at the opening balance for the ITC reversal statement.

-A separate ledger is to be created in the books of accounts, if not practiced earlier, for all ITC reversals and reclaims going forward.

-A separate ledger in the books of accounts is to be created for temporary ITC reversals without mixing them up with permanent ITC reversals or ineligible ITC.

-A trail of all ITC claimed, reversed, and reclaimed is to be maintained to be able to map the ITC reclaims back to the initial ITC claims and be audit-ready.

-Frequent reconciliations of GSTR-2B vis-à-vis GSTR-3B and purchase register must be conducted across tax periods to avoid double reclaims or missing reclaims.

Meanwhile, as per a report in PTI , the GST Network has enabled geocoding functionality for the ‘additional place of business’ address of GST-registered businesses across all states and union territories. The move is aimed at curbing fraudulent registrations under Goods and Services Tax (GST) by giving bogus addresses for the purpose of claiming ITC.

Disclaimer: The views and recommendations made above are those of individual analysts, and not of Mint. We advise investors to check with certified experts before taking any investment decisions.

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GST Reports; GSTR-1, GSTR-2 and GSTR-3B Explained:

It is vital to know the amount you should pay as your tax liability and if you are eligible for any refund on your GST. GST report or return is a mechanism that summarizes the GST received and paid by you. It shows how your GST was calculated and ensures credit flow to the proper recipient.

GST returns is categorized into different categories, there are GSTR-1, 2, 3, 4, 5…11. Some of these GST returns are further broken down, but the primary concern of this article is on GSTR-1, GSTR-2, and GSTR-3B.

Difference between GSTR-1, GSTR-2 and GSTR-3B | Infographic

GSTR1 or Sales Report

All registered taxable suppliers file this tax return. It comprises details of sales (also known as outward supplies) of taxable goods and services. It is paid monthly or on a quarterly basis depending on your rate of turnover. If your turnover rate is above Rs.1.5 crores, you will file GSTR-1 on a monthly basis, but if it is below the amount, then you will file it quarterly.

All registered taxpayers must file GSTR-1 except for the composition dealers, input service distributors, non-resident taxable persons, and persons liable to collect either TCS or TDS. The penalty for late filing is Rs.50 and Rs.20 per day.

Who needs GSTR 1?

All the registered dealers need to file GSTR 1. It is considered mandatory irrespective of sales and transactions of the particular month. It clearly means that even if the dealer receives no transactions or sales in any month, still he has to file GSTR 1. However, the entities and individuals are exempted from this report. Here is the list of people who need not file GSTR 1:

• In case if your business receives some invoices for the services that are accessed by other branches, you are considered as an input service distributor as per GST norms.
• Those who have registered their business under composition scheme specified by GST, you need to file this report. Note that businesses that have an annual turnover of around 1.5 crores can work under this scheme right from 1 st April 2019.
• The suppliers of retrieval services, database access and online information.
• You belong to the category of a non-taxable person if you import services and goods from outside India or taking responsibility for business on behalf of some non-resident Indian.

In order to file GSTR 1; you must have a genuine and valid Goods and Service Tax Identification Number. The sign-in credentials for the portal, valid digital signature certificate and Aadhar number are also important. One should also have access to the mobile number that is mentioned in the Aadhar card.

GSTR2 or Purchase Report

Just as the GSTR-1 mentioned above deals with outward supplies, the GSTR-2 deals with inward purchases of taxable goods, services or both. GSTR-2 is a monthly inward supply report, which can also include reverse charge transactions. It is used to do buyer-seller reconciliation, also known as invoice matching, by the government.

It is compulsory for every registered taxpayer to file GSTR-2 monthly but for businesses with an annual turnover below 1.5 crores, the tax will be paid quarterly. Suppliers must file this return even when no purchases are made as there is a penalty of Rs.100 per day to a maximum of Rs.5000 for late filing.

As GSTR-2 is auto-populated base on the details of the GSTR-1, it takes less time to file, and with your online accounting software, it is even simpler. You must note that if you do not file GSTR-2, you cannot proceed to file GSTR-3.

Who needs GSTR 2?

GSTR 2 is applicable to almost every registered person except the non-residential taxable person, input distributor, and e-Commerce operator.

In case if you import goods and services; you are liable to file GSTR 2. The process of filing GSTR 2 is quite easy; you can complete all formalities by using the common portal. Many businesses prefer to use GSTR 2 just to ensure that vendors are following tax compliant and are registered to the GSTN.

GSTR3B or Tax Summary Report

This is a non-revisable monthly tax filing by registered suppliers. For each GSTIN a taxpayer possesses, he must file a GSTR-3B. This means that if you have multiple GSTIN, you must file multiple GTR-3B. All casual/normal taxable persons must file this tax return every month. In fact, if there is no transaction in a particular month, “Nil” returns must be filed. The refusal to file this tax return as of when due attracts a late fee penalty of Rs.50 per day for normal taxpayers but for taxpayers with Nil tax liability, the penalty is Rs.20.

However, non-resident taxpayers, suppliers who enjoy composition scheme, input service distributors, database access or retrieval services (OIDAR), online information suppliers, Tax deducted at source (TDS) deductor, and Tax collected at source (TCS) collectors do not need to file GSTR-3B.

Who needs GSTR 3B?

GSTR 3B is for all taxpayers that are registered as per the GST regime. Even if your monthly transactions are not significant or are nil; then also you need to file GSTR 3B forms on a regular basis. However, people that are working as composition dealers; input service distributors; suppliers of retrieval services, database access, or online information, or the non-resident taxable Indians need not file GSTR 3B.

It is required to provide all the available input tax credit (ITC), a summary of the information of purchases and sales, tax payable, as well as tax paid in the report.

For a thorough, fast, and easy filing of your tax returns, consider using GST accounting software and follow the step-by-step procedure of tax filing on any of your devices in real-time. One can take help from Cas to file these forms or follow instructions given on the portals online.

What is GST Report?

The GST report is a type of report that prints your paid and received GST summary, which is broken down into different tax codes. It is utilized to determine your GST refunds or payments. By knowing the priority, businessers must make a return. The GST report is printed by displaying your business transactions, offering a standard reference as to how your business GST was estimated.

What details does GSTR 2 provide?

GSTR-2 gives the details of your business monthly tax return displaying the complete number of purchases that you made for that whole month. When the businessers make purchases from the respective registered vendors, the data from the GSTR-1 will be there in the GSTN portal in the form of GSTR-2A for you to utilize in your GSTR-2.

What’s the difference between GSTR 1 and GSTR 3B?

GSTR 1 is a return of reporting. It is filed by the taxpayers either monthly or quarterly. This return indicates your return on outward supplies, which is nothing but a sales return. 

GSTR 3B is the return of tax payments. This return indicates your return on both inward and outward supplies (i.e., sales return and purchase return respectively).

What’s the difference between GSTR 1 and GSTR 2?

GSTR 1 is nothing but the return of reporting about your business. This type of return is filed by the normally registered taxpayers either once a month or quarterly. It represents your business sales return (outward supplies).

GSTR 2 is also the return of reporting about your business. This type of return is also filed by all taxpayers either once a month or quarterly. It represents your business purchase return (inward supplies). GSTR 2 is currently suspended. This return is not in use from sat September 2017. The data on this GSTR 2 return had to be auto-populated from the GSTR-2A return. 

What is R1 R2 R3 in GST?

The R1, R2, and R3 in GST represent the GST R1, GST R2, and GST R3. Here the

• R1 in GST represents sales return (outward supplies)
• R2 in GST represents purchase return (inward supplies)
• R3 in GST represents both sales return and purchase return (outward and inward supplies respectively)

Can I change GSTR 1 quarterly to monthly?

Yes, the taxpayers can modify the GSTR 1 filing frequency to either monthly or quarterly. But for business taxpayers holding their respective annual turnover of 1.5 crores or more than 1.5 crores, must file their sales return every month.

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• Original Research
• Published: 26 January 2022

Goods and Services Tax (GST) Implementation in India: A SAP–LAP–Twitter Analytic Perspective

• Arun Kumar Deshmukh   ORCID: orcid.org/0000-0003-1839-1364 1 ,
• Ashutosh Mohan 1 &
• Ishi Mohan 2  

Global Journal of Flexible Systems Management volume  23 ,  pages 165–183 ( 2022 ) Cite this article

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In a federal structure, India's determination to much-needed fiscal reforms has been widely applauded at its face value when she relinquished her previous complex and inefficient tax regime to embrace the long-awaited Goods and Services Tax (GST). It has been a significant economic move post-independence and requires validation of facts after its introduction. The present study aims to present a general macroeconomic analysis of the extent to which the adoption of GST has improved existing tax administration and resultant general economic well-being of a democratic political economy like India in light of innovation implementation theoretical perspective. Further, the study tried to determine how the stakeholders perceived such big-bang reform even after the three years of its adoption. The study attempted to assess to what extent the adoption of GST has indeed influenced the economy in general and citizens and/or consumers in particular while using a case-based qualitative inquiry. The present research applied the situation–actor–process; learning–action–performance analysis framework for the case analysis. The facts reveal that India has observed a tremendous increase in tax base vis-à-vis revenue collection. Yet, some efforts are desired to improve the low tax to GDP ratio, skewed GST payers base, negative stakeholders’ perception of GST (revealed through Twitter sentiment analysis), and the evil of tax evasion. The other merits realized by the economy are presented as benefits to the consumers, MSMEs, improved ease of doing business ranking, and foster make-in-India and AatmanirbharBharat move by the government.

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Introduction.

The economic reforms in India after the 1990s pushed her growth as a globally integrated nation with remarkable improvements in terms of regulatory efficacy, macroeconomic stability, and geopolitical constancy (World Bank, 2019 ). Besides China in the Asian continent, India emerged as one of the fastest-growing economies in the last few decades (Paul & Mas, 2016 ). Fortifying the topsy-turvy yet relatively sustained growth story, India has witnessed phenomenal indirect tax reform (Chikermane, 2018 ) in the past three decades and demonstrated economic resilience by embarking upon another breakthrough in July 2017. According to the experts, after liberalizing the Indian economy in 1991, the Goods and Services Tax (henceforth GST) is a significant taxation turnaround by the Indian government (Jha, 2019 ; Siddiqui, 2018 ). India has traversed a long path to embrace GST as an excellent and long-awaited indirect tax reform aimed at one nation, one tax, and one market (GST Council, 2020a ). The global experience revealed that GST has made the business processes more efficient than ever by simplifying the tax structure and reducing the number of state and central levies (Nutman et al., 2021 ). GST is an indirect and destination-based tax. It appears to have influenced the consumers indirectly and directly impacted the businesses (Fernando & Chukai, 2018 ); however, its ripple effect is being felt across the three core sectors of the economy (Jha, 2019 ).

The complexities and inefficiencies of previous tax regimes in India (Roychowdhury, 2012 ) compelled the authorities to convert the decade-long discussion into reality. The shortcomings were primarily characterized by cascading turnover taxes between the center and states in the federal structure, making the regime less comprehensive (Rao & Chakraborty, 2010 ). The central and state levies had some inherent limitations, such as central taxes could not cover the value addition in goods outside the manufacturing stage, including a few listed services (Deloitte, 2020 ; Roychowdhury, 2012 ). To transform the indirect taxation system, GOI had introduced the long-awaited Goods and Services Tax or GST in July 2017. Sensing its magnificence, FICCI ( 2021 ) called it a big bang economic reform after independence. Despite all merits and demerits of the Indian GST implementation, little understanding exists of its influence on the economy (Kir, 2021 ) in general from the perspective of the stakeholders. Also, a little understanding was observed in the existing body of knowledge, particularly on innovation implementation in the emerging Indian public policy domain even though GST roll-out to be a process innovation in the economic system. It calls for research in the identified field about how fruitful was the introduction and implementation of GST in the economy and the response patterns of the stakeholders.

The present study aims to analyze the extent to which the implementation of GST has improved exiting indirect tax administration and the general economic state of a democratic political economy like India. The way stakeholders have perceived such big-bang economic reform after three years. A theoretical perspective of innovation implementation was applied, citing the context and knowledge gaps concerning a public policy measure in a developing economy. Thus, it attempts to answer two diverse research questions (RQs):

RQ1. How has the implementation of GST affected India's general economic scenario? and

RQ2. How have various stakeholders perceived the new tax regime?

The nature of the research questions asked determines the epistemological ground for the research (Saunders et al., 2019 ). The core aspect of questions mentioned above predominantly belongs to the interpretive paradigm, which requires selecting appropriate methods justifying constructivist ontology (Saunders et al., 2019 ). The SAP–LAP analysis-backed qualitative case-based inquiry meets the methodological and contextual requirements.

The study is organized in various sections and sub-sections comprising a literature review about GST, innovation implementation, and SAP–LAP analysis followed by research methods comprising how SAP–LAP analysis is performed with its framework to answer the above research questions. The result and discussion section elaborates the detailed analysis and interpretation of individual components of the SAP–LAP framework concerning GST implementation.

Review of Literature

This section presents a literature review about GST and indirect taxes, innovation implementation, and SAP–LAP analysis under three sub-sections followed by motivation for this research and gap analysis.

Literature on GST and Indirect Taxes

In public finance, taxes are usually collected as significant revenue sources as direct and indirect taxes. The taxes paid directly by the public, such as corporate income tax, income tax, wealth tax, are referred to as direct taxes. In contrast, indirect tax is essentially consumption-based tax such as value-added tax or VAT, service tax, and customs. The revenues from indirect taxes are shared jointly by the central and state government and some local bodies in the federal structure. In contrast, direct taxes are the central government's subject matter. France implemented GST in 1954, and the same was followed by over 100 countries, including several emerging economies such as Brazil, China, and now India (Kir, 2021 ), after observing its demonstrated success across the globe. Economists noted that a country's development hinges upon the mobilization of tax revenue (Dabla-Norris et al., 2017 ; Schlotterbeck, 2017 ). It is pertinent to ensure stable tax revenues to meet the significant budgetary heads such as healthcare, infrastructure, and education. The increasing tax revenue leads to economic growth and development (Besley and Persson, 2009 ; Gaspar et al., 2016 ; Milios, 2021 ). Also, enhancing tax collection is crucial (Akitoby et al., 2018 ; Fenochietto & Pessino, 2013 ) to attain the Sustainable Development Goals (SDGs) propounded by United Nations. Therefore, an economy is expected to have an efficient tax policy and administration. However, the tax structure differs across the continents and countries (Besley & Persson, 2009 ; Fenochietto & Pessino, 2013 ). Sindzingre ( 2007 ) pinpointed that Asian developmental states do not rely on high levels of taxation, which is characterized by their capacity to commit and intervene credibly in policies directed toward growth rather than a tax.

Research by Onaolapo et al. ( 2013 ) revealed that the adoption of value-added tax showed a statistically significant influence on revenue generation in the Nigerian context. The study also pinpointed the need for dedicated and integrated efforts from the stakeholders to improve VAT collections. The study also analyzed how value-added tax impacted revenue generation in Nigeria. They asserted that the consumption-based taxes should be assessed on different considerations such as administrative feasibility, relative revenue potential, voluntary compliance, for better implementation. These considerations also equally apply to GST implementation.

Some of the cross-sectional studies with panel data and case studies were conducted to analyze the impact of socio-political determinants, tax policy, economic dynamics, and economic structure in an economy (Garg, 2019 ; Kir, 2021 ; Kulkarni, & Apsingekar, 2021 ). Plenty of studies unveiled the relationship among factors influencing the revenue outcome while highlighting the complexities in separating the relevant determinants (Crandall & Kidd, 2006 ; Dom, 2018 , 2019 ). The study conducted by Gupta ( 2007 ) explored the relationship between economic development and the structure of the tax revenue realization in developing countries and asserted a positive correlation between per capita GDP and revenue.

Research by Dabla-Norris et al. ( 2017 ) evaluated the firm performance changes due to the tax compliance burden in 21 countries using VAT and corporate tax rates to control tax policy. Investigating the effect of tax policy changes on revenues, the study also emphasized on an association between policy reforms and revenue growth in the emerging economies (Akitoby et al., 2018 ) and maintained that policy reforms can be increased with the rising rate of indirect tax, changing the type of tax being levied, and decreasing level of exemptions. The studies measuring the impact of VAT found mixed results as some observed growth in the revenue (Ebeke et al., 2016 ; Schlotterbeck, 2017 ) while others found it insignificant (Ngoma & Krsic, 2017 ). Some studies emphasized how socio-political factors determine the extent of revenue collected relative to GDP and asserted that the Gini coefficient was negatively correlated with the revenue collections (Fenochietto & Pessino, 2013 ). Nonetheless, not enough literature could be located in the Indian context expounding implementing a tax administration policy and associated indicators.

The early research analyzing the impact of GST implementation on the Indian economy was limited and utilized only nascent and generic indicators (Bindal & Gupta, 2018 ; Dash, 2017 ; Mishra, 2018 ) to demonstrate whether GST has attained the desired outcome after implementation. The other studies were highly sectoral and regional (Garg, 2019 ; Kulkarni & Apsingekar, 2021 ). In addition, expounding the situation after the implementation of GST, The New Indian Express ( 2021 ), in its report on GST, mentioned that the government's bonafide intentions back GST yet, technical glitches and design-related flaws caused ineffective execution during its early phase. The technical malfunction also caused fake invoicing by some business enterprises. Despite all advantages, some significant implementation flaws include technical glitches, frequent changes in the rules, malfunction of input tax credit claim system, multiple tax slabs and frequent changes in items covered under these slabs, etc. (Financial Express, 2019 ; The New Indian Express, 2021 ). Many businesses have to confront multiple litigations due to a lack of clarity on various rules and their varied interpretations in different states. This aroused interest in conducting the study to unearth several theoretical and practical learnings that may lead to future research.

Having cited the above literature, the researchers observed a lack of primary and secondary literature linking indirect tax reform in an economy and its economic impact. The studies cited primarily belong to tertiary literature, which was used to establish the viewpoint. However, due to the nascent stage of GST implementation in India, it becomes difficult to deploy quantitative panel data analysis. Therefore, the study analyzed GST implementation in the economy using a factual SAP–LAP qualitative framework and Twitter sentiment analysis using the stakeholders' perception mapping. It was an exploratory inquiry to advance understanding of a less explored phenomenon with an innovation implementation-led theoretical perspective.

Literature on Innovation Implementation

Considering GST as a process innovation in a macroeconomic context, the present research cited relevant studies to analyze the status of GST after three years of implementation. The previous research on innovation implementation revolves primarily around the organizational contexts (Chung et al., 2017 ; Damanpour & Schneider, 2006 ; Dhir et al., 2020 ; Malaviya & Wadhwa, 2005 ; Singh et al., 2021a , b ), with a slight possibility for being adapted in the context of an economy. An economy akin to an enterprise needs to constantly innovate its key processes to sustain and be competitive in a contemporary environment characterized by ever-changing technology and handling of economic operations (Chung et al., 2017 ; Krawczyk-Sokolowska et al., 2021 ). Emerging economies such as India possess numerous possibilities for innovation on several fronts including the micro- and macro-level (Dhir et al., 2020 , 2021 ). Past studies have shown that innovation keeps the system competitive and is necessary to propel superior performance (Birkinshaw et al., 2008 ; Dhir et al., 2021 ).

Nevertheless, assessing the innovation-specific outcomes is intriguing in a system at both levels. It can be analyzed with its apparent characteristics, such as the effectiveness of implementation and point of innovation itself in terms of benefits derived from it (Klein & Sorra, 1996 c.f. Chung et al., 2017 ). It is asserted that approximately two-thirds of the innovations go unsuccessful and pose a financial burden on the system (Altuwaijria & Khorsheed, 2012 ). The entities implementing the invention are bound to fail to attain desired benefits due to failure of innovation or implementation (Chung et al., 2017 ).

The introduction of GST in India is a process innovation of continuous nature, depending heavily upon the principles of appropriateness, accessibility, and affordability (Fannin, 2016 ). Also, Singh and Dhir ( 2021 ) pointed that studies addressing innovation implementation focused on specific organizational contexts, including manufacturing (Dwivedi et al., 2019 ; Jamwal et al., 2019 ), Entrepreneurship (Parameswar et al., 2019 ; Singh et al., 2019 ), health (Birken et al., 2015 ; Pradhan et al., 2019 ), transportation (Shankar et al., 2019 ), financial inclusion (Malik et al., 2019 ), and ERP implementation (Nagpal et al., 2019 ). However, studies cited in the public policy domain were scanty (Singla & Hooda, 2018 ; Sushil, 2008 ; Sushil, 2019 , Suri & Sushil, 2012 ; Suri & Sushil, 2008 ). The extant literature in this field further revealed that most of the studies on innovation implementation were conducted in the developed economies and, therefore, exhibit the strategies adopted in that context, which cannot be replicated in the emerging economy scenario (Singh et al., 2021a , b ). The key differences must be thoroughly analyzed due to contextual variations in terms of demographics, infrastructural, regulatory policies, etc., for ensuring implementation of the innovation (Dhir et al., 2020 ).

Further, from the theoretical standpoint, the implementation of innovation literature has widely used dynamic capability theory to examine how the organization can adapt its knowledge base in response to environmental changes (Teece et al., 1997 ; Teece, 2018 c.f. Singh et al., 2021a , b ). The effectiveness of such implementation can be measured using the degree to which the desired outcomes are realized (Singh et al., 2021a , b ). According to Piening ( 2011 ), the implementation of an innovation, technology, or practice necessitates the creation of new routines for desired outcomes, as was the case of GST, where the government revamped all previous processes (routine). The system continuously tracks the systemic and process-related flaws in GST implementation such as technical glitches, erroneous input-tax credit claim mechanism, multiple tax slabs with frequently changing specified items. (The New Indian Express, 2021 ). The studies primarily adopted dynamic capability theory (Teece et al., 1997 ), the resource-based view (Chichkanov et al., 2021 ), grounded theory (Deloitte, 2020 ), etc., to understand the implementation. Yet, studies in public policy-related aspects are limited in numbers (Singla & Hooda, 2018 ), requiring further investigation to analyze the same. Thus, the previous literature revealed some significant research gaps in innovation implementation comprising context gap and knowledge or theory gap. The present research aims at bridging such gaps in the context of GST implementation using an SAP–LAP framework to investigate the degree to which the GST implementation as a process innovation in public policy has impacted the general state of the economy.

Literature on SAP–LAP Analysis

The SAP–LAP framework for analysis was initially developed by Sushil ( 2000 ) and Sushil ( 2001a ). The present study uses the SAP–LAP framework (Fig.  1 ) to analyze the pre- and post-GST implementation scenario to evaluate the system's efficacy and suggest enhancements. Several scholars in the past applied SAP–LAP analysis tools to study such situations and developed valuable solutions. The selected pioneering and prominent studies are presented in Table 1 , which exhibits the cross-context and cross-concept use of the technique.

Source : adapted from Sushil, 2014

SAP- LAP Framework.

The study utilizes a case-based review approach to analyze India's indirect taxation policy framework and associated indicators. The analysis is performed with an interpretive method known as SAP–LAP (situation, actor, process and learning, action, performance) framework developed by Sushil ( 2000 ). The SAP–LAP method was widely used by the researchers in case-based studies (Anand et al., 2018 ; Charan, 2012 ; Chavan et al., 2019 ; Kanda & Deshmukh, 2007 ; Anand et al., 2018 ; Naik & Srivastava, 2017 ; Pramod & Banwet, 2010 ; Sushil, 2019 ; Suri & Sushil, 2008 ). As described by Sushil ( 2009 ), “SAP–LAP is a generic framework which can be used in various contexts, such as problem-solving, change management, be used as generalized statements for the similar cases in the future by proper synthesis” (p. 11). SAP–LAP application has not been limited to the business verticals only but applied the least in the public policy domain (Chand et al., 2018 ; Chavan et al., 2019 ; Suri & Sushil, 2008 ).

3. Research Methods

The paper focuses on exploring the present state of GST implementation in India by the government on completing its three years. The paper follows SAP–LAP framework-based qualitative design. The study used a step-by-step approach to review extant literature to understand how the past scholars have conceptualized and theorized such a phenomenon. To critically examine the initiatives about indirect taxation and GST mainly, the authors reviewed the publications of the GST Network, Central Board of Indirect Taxes & customs (CBIC), National Institution for Transforming India (NITI) Aayog, World Bank, International Monitory Fund (IMF), and relevant policy documents. An attempt was made to pinpoint the gaps and plausible implications on business and society by using the excerpts from literature and discussing with experts and stakeholders affected by GST implementation. Since the emphasis was on assuming the implementation at the last mile beside the experts, the opinions of retailers complying with GST and consumers who are indirectly paying it were considered. The existing framework gaps were recorded through 30 experts, 200 retailers, and 1000 customers. The key criterion for selecting the respondents was their direct and/or indirect involvement in GST-related regulation or compliance.

More so, to add a qualitative dimension to the SAP–LAP-based research and gauge the sentiments of different stakeholders on completion of its three years of GST, the authors have added analyses of tweets, especially as part of the situation analysis and learning synthesis. The study performs the Twitter analysis of the posts containing #GST and its associated sentiment analysis to identify how the stakeholders, including the business community vis-à-vis the common public on social media platforms, perceived the roll-out and the implementation of GST in India by the government. The researchers performed the data scrapping from Twitter with basic Tweepy (Application Programming Interface or API). The application software used in the process was NVivo (NCapture tool). It enables capturing the tweets using a #hashtag across the timelines. For this research, the restriction kept was the tweets with #GST from India. The present study captured one week's random tweets after completing three years for analysis. The purpose was to see the polarity of the sentiments after three years of GST roll-out in a random data scrapping.

SAP–LAP Analysis Framework

The SAP–LAP framework for analysis was initially developed by Sushil ( 2000 ). The expansion of the acronym SAP–LAP refers to a situation that indicates the internal and/or external environment. The external environment may include social, technological, economic, political, and natural environmental factors. In comparison, the internal environment may consist of organization-specific factors such as resources, capabilities, employees, organizational structure, and design. When considering India as an entity for analysis under this framework, the introduction of GST can be taken as a constituent of a situation aspect, and its macroeconomic, socio-political, technological impacts can be considered as the external consequences. Further, keeping the temporal orientation into account, the situation can be referred to as what has happened? what is going on? and what is expected?

The actors in the framework are people, agents, or stakeholders directly or indirectly related to the case situation under consideration. They either influence the condition or are affected by the situation. The stakeholders involved are the government, including the finance ministry, administrators, and policymakers in the GST network, business owners or managers, customers or the general public. It is indeed a highly complex web of actors in one of the largest democracies like India. The third aspect in the framework processes refers to how the situation-specific input transforms into output due to the courses of action initiated by the 'actors.' The actors enjoy the freedom of choice to transform a situation and bring about a change in the situation hand. In this context, the GST collection process, refund or input credit process, audit process, taxpayer complaint resolution process, GST council reform process, etc., are examples of various processes involved. The key actors are expected to strengthen and optimize the strategies to enhance the situation continuously.

The interaction and synthesis of the situation–actor–process framework guide the learning–action–performance framework (Sushil, 2000 , 2019 ). The first alphabet in the LAP framework stands for learning, which refers to a thorough comprehension of the core issues, problems, and challenges of SAP. It can be referred to as an outcome of the meticulous investigation of the individual components vis-à-vis the collective interplay of SAP. The learning component usually includes the generalizable output for execution or insights on specific situations or objectives. The action is all about converting the learning insights into practice to eradicate the existing systemic deficiencies. It may emphasize enhancing the current processes by improving efficiency and effectiveness.

Moreover, the action component of the framework helps in the development of some actionable policies or guidelines. The action taken will impact the performance, which can be observed through enhanced productivity, efficiency, effectiveness, higher profitability in general and better fiscal discipline, and resultant higher revenue generation in particular. It can be inferred that how flexibility in the system improves the overall performance (Evans & Bahrami, 2020 ; Sushil, 2019 ) and, as a result, how India ranks better in terms of governance, ease of doing business, and systemic transparency by applying the SAP–LAP analysis.

Results and Discussion

Low taxes-to-gdp ratio.

The World Bank statistics (2017–2019) on taxes as a percent of GDP reveals that India needs to increase its share of taxes in GDP at par with most of its developing counterparts. It further reported that the developed countries' ratio is greater than 10 percent compared to India’s 7.8 percent (Table 2 ) and far below the OECD average of 34% (The Economic Times, 2020 , January). This ratio indicates how well a government can finance its expenditure, reducing the borrowing. The higher proportion shows faster economic development as it enhances the government's ability to finance the expenditure.

The data obtained from the official sources were analyzed and compared with the previous tax regime to answer the first research question. The analysis is presented in Table 2 and Fig.  2 revealing the government's fiscal parameters, taxes as a percent of GDP. The answer to the second research question is addressed in the upcoming sub-section nested in case-based SAP–LAP analysis.

Source compiled from the data accessed from https://www.indiabudget.gov.in

Taxes as a percent of GDP in Post-GST Era.

Table 2 exhibits the gross and net tax revenue from 2014–2015 to 2019–2020 and their share in GDP for the corresponding year. The above data highlighted the rising revenue vis-à-vis is rising cost of collection and a corresponding reduction in the net figures from 2017 to 2018, which can be attributed to the GST implementation. In 2018–2019, the gross tax to GDP ratio was 10.9, indicating a 16 percent fall in tax revenue from the budget estimates. The reduction is due to a shortfall in GST collection (Financial Express, 2019 ). The revenue growth also corresponds to the contribution of GDP figure, which hovers between 6 and 8% for net tax revenue, far below expectations. It indicates the need for further improvement to enhance the tax revenue collections.

Component-Wise GST Collection

Figure  3 depicts the component-wise GST collections in the three fiscals from July 1, 2017, to June 2020. In India, the GST council divided GST into three components: Central GST or CGST, State GST or SGST, Integrated GST or IGST. The CGST represents the share of the central government, SGST indicates the state government’s claim, whereas IGST is collected on inter-state movement of goods and/or delivery of services. As shown in Fig.  3 , the collection of IGST is highest among all across the three years, followed by SGST, CGST and cess. The cess is a minor component charged along with GST in India.

Source Compiled by authors using GOI data

Component-wise GST Revenue collection.

Lopsided GST Payers

The recent analysis on the contribution of various business forms in the total GST collection (Fig.  4 ) reveals that 62.8% of GST revenue comes from public and private limited companies, accounting for a meager 5.89% of the total taxpayer population. The remaining 94.11% of taxpayers contribute 37.2% of the total GST revenue. The proprietorship business holds a significant population with a GST contribution of 13.35%. The other considerable contributors are public sector undertakings (PSUs) and partnership firms. The data unfold several interesting insights for the policymakers on future policy decisions.

Source : www.gst.gov.in

GST Contribution from Different Forms of Business.

Presently, GST implementation is still in its infancy and needs several policy-level improvements to keep taxation inefficiencies and evasion at bay. The authorities should first prioritize solving the significant contributors' problem so that the flow of revenue remains unperturbed and then shift to increasing the tax base keeping the macroeconomic indicators into consideration. It will gradually enhance the efficiency and effectiveness of the indirect taxation system.

Grasp of Twitter Data

Besides the quantitative studies in the public policy domain, researchers started exploring the qualitative data generated through social media due to its ability to help decision-makers understand the acceptance of the particular policy by different stakeholders (Singh et al., 2020 ). Also, the policymakers have begun to recognize their social media presence and the responses of users and subscribers (Fig.  5 ). Several scholars such as Das and Kolya ( 2017 ), Durán-Vaca, and Ballesteros-Ricaurte ( 2019 ), and Das et al. ( 2020 ) have attempted to study the influence of the taxation-related aspects using social media analytics. Another study by Shakeel and Karwal ( 2016 ) examined the Indian union budget sentiment analysis 2016–2017. Das and Kolya ( 2017 ), Singh et al. ( 2019 ), and Das et al. ( 2020 ) primarily analyzed the Twitter data to understand the sentiment of the general public concerning GST. The startup ecosystem in India was thoroughly investigated by Singh et al. ( 2020 ) using Twitter analytics. Such studies revealed the rising trend of research using social network-based qualitative data. To assess the acceptance level of a particular phenomenon, researchers have a wide variety of choices to gather data such as interviews, surveys, and observation. However, whether positive or negative, collecting data objectively is challenging to infer. On the other hand, the data extracted from social networks reveal the polarity of likes and/or dislikes.

Source GST Council (2020b)

GST on social media.

The widely used social network-based sentiment analysis tool is Twitter analytics. It utilizes Natural Language Processing (NLP) to identify and extract personal information from multiple documents. It is capable of automatic massive tweet classification to generate positive, negative, or neutral polarity according to the language used in the text (Durán-Vaca, & Ballesteros-Ricaurte, 2019 ). It helps in knowing the emotion or opinion of the audience about the underlying subject. It is also evident through the social media statistics displayed on the official website of GST in Fig.  5 that the majority of the subscribers/followers comes from Twitter, followed by YouTube and Facebook.

As revealed in Table 3 , the sentiment analysis output indicated that a total of 1056 tweets were finally considered for analysis using NVivo. Most responses, i.e., 704 tweets, are either very negative or moderately pessimistic, while only 352 are recorded positively. Such sentiments are revealed based on the words used by the users in their tweets. Nineteen thousand one hundred ninety-seven negative comments were used to analyze the coding of terms indicated in the table. In contrast, only 7775 positive words were used concerning GST, resulting in various stakeholders' low sentiment index for GST. It also indicated that such responses might be due to a lack of awareness and reactive ones resulting from resistance to change in the transition.

The sectoral analysis showed that MSMEs face several challenges in adapting to the GST, which must be considered. As reported by experts and taxpayers, some other challenges associated with GST are long time lag in refunds, adaption and development of IT ecosystem, especially by the MSMEs, inability of the system to curb tax evasion, etc. As part of the situation analysis, the above issues and challenges require the concerned actors' action to improve.

In a federal structure, taxes are the subject matter of the union and the states. Therefore, while counting the actors, both are considered and referred to as the ‘government’ in general for the analysis. The other actors in this context are the business executives engaged in the compliance referred to here as ‘business’ and the customers who are paying the taxes indirectly and the society at large. In this tri-partite arrangement, the government is the prime actor while the latter are the complying parties. A systemic change in the name of GST necessitates the active involvement of prime actors in process design that attracts minimal resistance from the affected ones and manages the innovation implementation effectively.

The appropriation of GST is such that both center and state share equally. According to existing arrangements, for instance, if the tax rate is 18%, 9% CGST will go to the central government, whereas 9% SGST will be credited to state government accounts for intra-state transactions. On the other hand, inter-state transactions are dealt with under integrated GST or IGST in which the destination state and the central government share the revenue as mentioned above. Due to the complexity of transactions, especially when multiple states are involved in the trades, sometimes calls for more robust processes to deal with the input credit-related issues. The role of actors from government, both center and state, has become more prominent in resolving such matters. The problems related to revenue sharing and compensation to conditions during the COVID-19 pandemic intensified, for which the authorities are developing a robust mechanism. As a prime-mover, the Goods & Services Tax Council or GST Council-a constitutional body to regulate the various aspects of GST and its nationwide implementation plays a pivotal role. The Union Finance Minister of India chairs the council, and other members include the Union State Minister of Finance or Taxation of all the states. GST council along with the CBIC has played a significant role in the implementation process of GST in India.

The government has taken several interventions and initiatives to improve the implementation process of GST in India. GST is the most extensive indirect tax reform in India's history, which required the integration of a nationwide diverse taxation portfolio into a single taxation system. Goods and Service Tax Network or GSTN was created to enable building a platform to meet various stakeholders' GST-related needs and smoothly facilitate the complex transaction. All the GST processes are covered under the highly diverse responsibilities of GSTN. They range from GST system application design, development and operation to IT infrastructure procurement, ensuring systemic resilience against failure and disaster, helpdesk setup and procedures, training and capacity building, backend system assessment for all the states and union territories, etc. (Fig.  6 ). Precisely, GSTN is designed to provide guidance and direction on policies and governance principles.

Source GST Council Knowledge Resources

Distribution of Work under GST.

Initially, GSTN was set up as a private company by the government but later acquired a majority stake. It provides three front-end services to the taxpayers: registration, payment, and return. The front-end solution is also assigned to develop a backend IT module for all the states/Union Territories. Infosys is selected as a Managed Service Provider or MSP for this project. A total of 73 IT/ITeS and fintech companies and one commissioner of commercial taxes (Karnataka) are impaneled as GST Suvidha Providers or GSPs to provide solutions across the nation. The role of these GSPs is to develop applications to be used by taxpayers who can facilitate interaction with GSTN. Figure  6 exhibits the work allocation under GST.

Besides process-related general measures expounded earlier, some of the specific issues addressed by the actors (primarily the government) are being highlighted as—a gradual increase in the coverage and the scope of GST in the form of inclusion and exclusion of commodities and services; revision in the coverage of various base rates keeping the consumer sensitivity into account. Likewise, the mechanism for dividing IGST collection between center and state is being negotiated by the central and the state government in the various meetings of the GST council. Accordingly, the center is working out the long-pending due to states (The Economic Times, 2020 ).

Since the government is generating the lion's share of GST revenue (63% approx.) from the public and private sector companies, their significant attention is toward resolving issues they are confronting first. The government is also developing ways to formalize the informal sectors to enhance the tax base (GST Council, 2020b ) to tame lopsided GST payers. In addition to this, the government needs a mechanism that can facilitate to meaningfully engage the stakeholders on such policy matters, which will create awareness and bust the myths being spread associated with the new fiscal policy instruments such as GST.

A detailed analysis of the situation presents several issues and challenges associated with the GST implementation, prevailing even after 3 years. Some of the critical challenges are presented in this section.

Need for More Robust IT System

For easy and speedy compliance, IT holds a significant role to play. Many companies, especially the MSMEs in the unorganized sector, lack adequate IT infrastructure. It calls for an efficient IT system for user-friendly tax administration. Presently, GSTN is serving as a particular purpose vehicle to facilitate the businesses in this, yet more selective support is desired.

Need for Skilled Human Resources

Even after three years of implementation of GST, the country is facing an acute scarcity of skilled workforce in IT and accounting. India has an adequate number of IT professionals, but a shortage of qualified accountants can help businesses deal with the new compliance norms.

Ambiguity in GST Provisions

GST subsumed 17 different levies to ease the compliance and remove the cascading effect in taxation. The system needs clarity on several aspects such as precise categorization of goods and services, and tax rates for various goods and services are yet to be fixed. Every next GST council meet comes up with newer agenda for dealing. Moreover, the shift from origin-based to destination-based taxation was not easy to implement in India's largest markets. Now, taxes are being collected based on the consumption of goods and services irrespective of their place of production, which caused a loss of revenue for industrial states. The council resolved that the central government would compensate such a loss of revenue for the initial few years. Also, there has been a demand from several pressure groups to bring high revenue items such as petrol, petroleum products, and alcohol under the ambit of GST, which is still under discussion.

Tackling the RNR Conundrum

It is challenging for the government to balance inflation and net revenue loss to attain an optimal revenue-neutral rate or RNR. RNR is referred to as a rate at which the government's revenue through the new tax regime (GST in this case) will be equal to the preceding taxation regime. It directly affects the fiscal policy and inflation rate (Kumar et al., 2018 ). The higher RNR causes a loss of competitive edge for India domestically vis-à-vis globally (Bhattacharya, 2017 cited from Kumar et al., 2018 ). The higher cost will push inflation and, in turn, badly affect the purchasing power. Narula ( 2016 ) asserted that RNR is one of the most significant GST implementation challenges and maintains that the government should ensure no revenue loss while adopting to a new taxation regime.

Lack of Awareness Among the Stakeholders

The Twitter sentiment analysis revealed that many stakeholders perceived the roll-out of GST negatively. One of the reasons could have been the lack of proper awareness about the new tax regime. Lourdunathan and Xavier ( 2017 ) suggested that India, a democratic country, should clarify its citizens about the recent amendments. Due to a lack of awareness, the citizens sometimes pay more taxes than required, especially in the rural areas and subsequent knowledge of which leads them to wear a negative perception of the tax regime.

After thoroughly analyzing the situation and the process, discussing the actions initiated to improve GST implementation is pertinent. The government of India, through GST council and CBIC backed by GSTN, has ensured the following changes.

Flexibility and Simplification of Compliances

The authorities have allowed taxpayers to comply during the transition by extending the deadline for filing returns and reconciliation by introducing the simplified return filing system and the nationwide e-way bill. The AI-based chatbot GITA or GST Interactive Technical Assistant trains the taxpayers' interaction easily and speedily. This way, the website visitors can interact and settle their issues without much workforce involvement after the introduction of the facility in June 2020.

Relief to MSMEs

The extension in registration threshold limit, introduction and extension of composition scheme to service providers have been taken well by the taxpayers, which proved to be a significant relief measure for MSMEs. Moreover, offering speedy solutions to the MSMEs' issues, GoI has already constituted a Group of Ministers (GoM) that thematically takes account of the situation in this regard. In another move, it was decided by the government that GSTN would provide free accounting and billing software to small taxpayers.

Rationalization of GST Rates

The rates of GST were decided considering the nature of commodities. Some of the entities classified as necessities were suitably reviewed and moved from the high tax bracket (18–28%) to the low-tax bracket, which several stakeholders took as a welcome move. In the 36th meeting of the GST Council in July 2019, the rate rationalization moves to emphasize and promote clean energy by council. The council decided to reduce the GST rates on electric vehicles from 12 to 5% and charger/charging stations from 18 to 5%.

Mobilization of Revenue

A Group of Ministers or GoM was constituted to study the revenue trend and assess the underlying reasons behind structural patterns influencing the revenue collection in some states. It would include looking at plausible reasons behind the deviation of the revenue collection targets from basic assumptions.

E-Way Bill System for Efficient Compliance

The GST council introduced an electronic way or e-way bill system from April 1, 2018, initially for all inter-state movement of goods that now covers intra-state movements. This initiative aimed to allow the movement of goods across the nation, which resulted in hassle-free transportation. The E-way bill was a monumental shift from the departmental policing model to the self-declaration model, reducing high administration costs.

Some Penal Measures

From August 21, 2018, the council decided to have a system barring the generation of the e-way bill if a recipient or supplier does not file a GST return for two consecutive tax periods. It resulted in regularity and timeliness of compliance by the taxpayers.

Anti-profiteering Mechanism by Establishing National Anti-profiteering Authority (NAA)

It was also observed that in many countries, GST implementation resulted in an inflationary trend despite a provision of an input tax credit. The meticulous analysis revealed that it has happened because of the non-passing of the benefits to the consumers by suppliers involved in the profiteering. Ideally, the benefit of increased input tax credit or decrease in tax rate should pass to the recipient. When it does not pass to the recipient, it is treated as illegal profiteering. The central government constituted NAA to examine the non-passing of the benefits of reduced tax incidence or increase in input tax credit under GST.

Composition Scheme for Small Business and Services Suppliers

The scheme envisaged for the small businessmen who are a supplier of goods and restaurant services. In this, business with turnover up to Rs. 1.5 crore required to pay taxes equal to 1–5% on the turnover and required to make quarterly payments from FY 2019–2020 and file the return annually. In the case of service suppliers, a person has a turnover of up to Rs. 50 lakh to pay a tax equal to 6 percent on the turnover and required to pay quarterly with the annual filing of the returns.

The Mechanism for Government Accounts Settlement

Periodic account settlement between Centre and State is done. Adjustments and differences related to SGST and IGST are considered so that both center and the state get their due share of tax revenues. The fund transfer is done based on the information contained in the returns filed.

Capacity Building Efforts by CBIC

The CBIC has played a significant role in drafting GST law, especially IGST and CGST law under the center’s purview. With the rising number of taxpayers, CBIC has also suitably scaled up its IT infrastructure to deal with massive data and other related challenges. CBIC is working on an ambitious project worth Rs. 2256 crore for re-engineering its existing software and planning to replace it with all new ‘SAKSHAM’ for GST. Such capacity-building initiatives facilitate the smooth transition in the innovation implementation saga at the macroeconomic level.

Performance

Having analyzed the situation, actors, processes, the authors presented learning and action taken. The present section deals with specific aspects of the action taken, which enhanced the performance. The performance analysis can be taken as benefits being realized by various stakeholders in the economy.

VAT and GST: Comparison of Two Regimes

Table 4 presents a precise comparison of the total collections of the two tax regimes, i.e., pre-GST era up to June 2017, where the taxpayers have to comply with a multiplicity of taxes and post-GST era wherein GST subsumed the other taxes with effect from July 2017 onward. In the pre-GST regime, payers have to comply with significant taxes such as value-added tax or VAT, service tax, central sales tax or CST, octroi and 14 more such state and local levies. The comparison explicitly reveals a sharp upswing in GST revenues between 2017 and 2020 compared with the taxes collected between 2014 and 2017. For instance, if the revenue figures for 2016–2017 and 2017–2018 are to be compared, there is a sharp rise of more than 30 percent. Similarly, the collections for 2018–2019 record growth of more than 60% over the previous fiscal (Fig. 7 ). The increase in the revenue also points out toward the widening tax base and reducing tax evasion incidences.

Revenue comparison between GST and VAT + Taxes (in Rs. Crore)

The difference is vast, which is higher even after accounting for corresponding inflation and GDP growth rate. The data presented for the year 2017–2018 represent the tax revenues for only one quarter (April–June 2017) as this was the final quarter of the previous tax regime. Likewise, the data indicated for 2020–2021 is also for a single quarter (April–June 2020). The data also demonstrates a sudden decline in revenues through GST in the quarter due to the COVID-19 nationwide lockdown and the resultant extension of the deadlines by the government, which may exhibit a hike in the next quarter. The GST figures include central GST, state GST, integrated GST, and cess, a revenue-sharing mechanism designed by the GST council in India.

Benefits for the Consumers

The removal of cascading effects in preceding tax regimes (CENVAT, state VAT, service tax, etc.) has benefited the consumer the most. Consequently, the prices of several products have come down considerably. The reduced prices have contributed to more consumer surplus and may accumulate greater purchasing power soon.

Performance on Ease of Doing Business

The one nation, one tax, one market formula to bring uniformity and simplicity, GST reduced multiple taxes and fewer exemptions. The compliance cost also came down significantly with the unification of the tax regime. It also resulted in convenient record-keeping and gradually automated compliance through the processes such as registration, return, and refund. All interactions are routed through the GSTN portal resulted in lesser public interference between tax administration and taxpayers. Due to the online filing of returns, the compliance environment has improved.

Such online processes have reduced the dependency on time-consuming paperwork and contributed to building a more robust taxation system. Moreover, it led to quicker online verification of input credit. These endeavors collectively enhanced India's position in the World Bank's ease of doing business performance index by 79 positions from 142 in 2014 to 63 in 2019 (IBEF, 2020 ).

Benefits to MSMEs and New Entrepreneurs

With an increase in GST registration threshold for small businesses having annual aggregate turnover of more than rupees forty lakhs in the case of goods suppliers and rupees twenty lakhs in the case of service suppliers. A single registration is required under GST, which is more straightforward than the previous regime of multiple compliances. The composition scheme for some businesses has also proved beneficial for several firms.

Fostering Make in India and Aatmanirbhar Moves

GST led to creating a unified common market, which attracted investment from foreign players as well as national corporations in various industries, which led to pursuing the Make in India initiative and AatmanirbharBharat (Self-reliant India) move for the government. Barring a few short-term exceptions due to the COVID-19 pandemic, India observed an aggregate demand boost. However, the rise in manufacturing activity and employment could not be attained as expected before the GST introduction. It has gainfully improved the country's overall investment climate, and it will subsequently benefit the states.

Implications and Conclusion

GST is assumed to be significant indirect tax reform to propel the economic growth engine, promisingly replacing the intriguingly complex and multi-layers taxation regime with a much simpler, transparent, and tech-driven administration. The present study's analysis revealed that the benefits observed due to its implementation would remove the impediments to inter-state trade and thereby project India as a common market and realize the vision of one nation, one tax, and one market. The study indicates that GST implementation is on its way to attaining the set objectives of unification of the Indian market, simplifying the compliance procedure, and enhancing the tax base to finance the developmental aspiration of the nation. The outcomes indicated that the GST being a process innovation has been implemented well hitherto with some temporal adjustments as the effectiveness of implementation hinges on the extent to which the stated objectives are attained, which is consistent with the implementation-related study by Singh et al. ( 2021a , b ). However, it is too early to say that introduction of GST has led to the attainment of these targets yet the preliminary analysis illustrates that it has been a promising move. It is evident through some of the key economic indicators mentioned in the SAP–LAP analysis that within the short span of the GST regime, the government could expand its tax base without hurting the stakeholders' sentiment and attain a much better ranking on the ease of doing business while nurturing MSMEs. Additionally, the processes involved, such as GST collection, refund or input credit, audit process, GST council reforms, GST Network, taxpayers' complaints, require continuous improvement and time bound re-engineering to meet changing business requirements.

The LAP synthesis revealed first the situation-based learning, which demands a robust IT system to tame the evaders and miscreants such as recent fake invoicing fiasco. It has reduced the chances of error and enhanced faceless and timely verification. The frequent changes in the GST provisions, on the one hand, offer flexibility, but at the same time, it causes troublesome transactions for the enterprises. As revealed from the Twitter sentiment analysis results that the stakeholders exhibited a declivity toward the GST implementation, which can be the outcome of lack of awareness and a typical tendency of inherent resistance to change for the new system. The innovation implementation literature also necessitates the constructive engagement of the stakeholders to ensure its success which is consistent with the study by Chung et al. ( 2017 ).

The action taken includes the introduction of flexibility and simplicity in the compliance mechanism as and when desired. The e-way bill system also facilitated efficient compliance and partially overcame the issues related to tax evasion. Nonetheless, the GST regime should establish a robust design with solid checks and balances to eradicate the evaders and promote good tax governance ultimately. Furthermore, the capacity-building efforts by the CBIC are yet to show up the outcomes which may be public after the implementation of the ambitious SAKSHAM system. The performance analysis explicitly exhibited the superiority of the GST regime over the past VAT regime on several dimensions. The GST implementation has immensely benefitted the consumers, MSMEs, and new enterprises by removing multiple compliance requirements through process simplification and thereby improving India's ease-of-doing-business ranking. To achieve the ambitious Make-in-India and Aatmanirbhar Bharat goals, GST can prove to be a gamechanger, provided the efforts are directed toward eradicating the systemic loopholes.

The theoretical implications of the study are evident through its propensity to address the knowledge gap encompassing an exploratory case-based inquiry linking GST implementation and economic scenario in the Indian context. It also established that the implementation issues require constant supervision and immediate action. The findings drawn from SAP–LAP analysis are also consistent with the report conceptualized by CAG ( 2019 ) presented through Fig.  8 is self-explanatory, exhibiting the extent to which the objectives of GST roll-out are attained. It mentions that the two significant market objectives, unification and simplification of the tax structure, have been achieved well except with a slight fallout on simplified form and procedure. However, the other objective about IT compliance is partially completed with some fallout. The actors must make a collaborative endeavor (Singh and Dhir, 2021 ) to create a simplified IT-enabled process to attain the last and most important objective (Fig.  8 ). Although such problems are expected during the transition phase of implementation through IT as observed in the previous research by Anand et al. ( 2018 ), Suri ( 2005 ), Suri and Sushil ( 2012 ), and Suri and Sushil ( 2008 ), which are commonly related to implementation hurdles due to ineffective change management strategies (Siddiqui, 2018 ; Singh et al., 2020 ).

Source CAG, 2019 — https://cag.gov.in/

Objectives of GST roll-out, achievement, Impact, and fallout.

Furthermore, the study advances an understanding of how SAP–LAP analysis can analyze the fiscal policy issues applying a blended method approach to establish a multi-stakeholder perspective on GST implementation through Twitter analytics coupled with SAP–LAP. Future studies may advance such a combined perspective to draw more inclusive research outcomes. The study also highlighted the social networking site such as Twitter as a powerful medium to meaningfully connect with the stakeholders in policy implementation at large. Also, the study advanced the understanding of innovation implementation research from enterprise context to the macroeconomic context for an economy which may be taken as an incremental extension of theoretical knowledge on policy execution. Nonetheless, the present study, primarily qualitative, neither delves upon the impact of GST implementation on the macroeconomic and fiscal parameters nor attempted to analyze it on any specific microeconomic indicator. Also, GST implementation in India is still in the introduction phase; therefore, not enough panel data could be generated to establish the relationship between GST tax reform and economic growth using econometric modeling. Future studies can show the relationship between the two indicators using quantitative or econometric modeling to ensure the broader generalizability of the findings. More so, the effectiveness of the GST implementation can be measured by quantitatively comparing the set objectives with several fiscal indicators.

Key Questions

How has the implementation of GST affected India's general economic scenario?

How have various stakeholders perceived the new tax regime?

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The research is a part of a funded research project from Indian council of Social Science Research (ICSSR), India and Ministry of Human Resource Development (now, Ministry of Education) under Institute of Eminence (IoE), Banaras Hindu University. The authors gratefully acknowledge the opportunity given by ICSSR and MHRD/MoE to conduct academic research on GST implementation in India and provide inputs for policymaking for improving the existing state of GST implementation.

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Arun Kumar Deshmukh & Ashutosh Mohan

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AKD contributed to conceptualization, writing original draft, methodology, validation, writing—review and editing. AM contributed to writing—review and editing, supervision. IM contributed to writing—review and editing and supervision.

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Deshmukh, A.K., Mohan, A. & Mohan, I. Goods and Services Tax (GST) Implementation in India: A SAP–LAP–Twitter Analytic Perspective. Glob J Flex Syst Manag 23 , 165–183 (2022). https://doi.org/10.1007/s40171-021-00297-3

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Received : 30 May 2021

Accepted : 29 December 2021

Published : 26 January 2022

Issue Date : June 2022

DOI : https://doi.org/10.1007/s40171-021-00297-3

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Check gst return filing status for gstr-1, gstr-3b or gstr-4 by entering gst number (gstin) below..

Method to Verify GST Return Status

Goto: https://www.gstsearch.in/gst-return-filing-status.html input gst number than click on search button. it will show the details of the gst/gstin return filing status., goods and services tax (india) gstr1 filling data 2020-21, goods and services tax (india) gstr3b filling data 2020-21.

Answer - 1. TO BE FILED : Return due but not filed

2. SUBMITTED BUT NOT FILED: Return Validated but pending filing

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GST Committee Report on Refunds

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State ...

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State level. The proposed dual GST envisages taxation of the same taxable event, i.e., supply of goods and services, simultaneously by both the Centre and the States.

The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, has been introduced in the Parliament for facilitating the introduction of GST in the country. Simultaneously, committees comprising of officers from the Central Government, as well as the State Governments, have been constituted for the drafting of Model CGST, SGST and IGST laws, and GST business processes of registration, refunds, returns and payments.

The draft Model CGST, SGST and IGST laws, along with GST business processes for filing of returns, shall be put up for inviting comments of stakeholders in due course. Presently, the draft business processes on GST registration, GST refunds and GST payments are being published.

The Report of the Committee on GST Refunds is available here . Comments and views are invited on these business processes by 31st October, 2015. Users are requested to keep in mind the guidelines for posting their comments:

1. Please use the following hashtags for commenting on the report: a. #GSTRefunds: for general comments. b. #GSTRefundSituations: for comments on situations where refunds would arise c. #GSTRefundForms: for comments on proposed Refund Forms

2. Please restrict your comments to 500 characters. In case your comments exceed this limit, please upload your comments as a pdf document.

There should not be any separate application for claiming refund. Return itself should sufficient for the following reasons.

1. All input tax credit can be verified by the department as the GSTR 1 of the opposite dealers are availabe. 2. All taxes paid are available to the department since payment is updated on realtime or almost real time basis. 3. the combined balance of all ledgers will establish if refund is actually available to dealer or not.

However on the basis of information available with the department a portion of cases may be selected for Audit/Scrutiny. Refund is the backbone of the GST regime. It should be granted immidiately like it happens in Income Tax. Wherever this is left to the discretion of authorities then even God cant save the taxpayers. Govt. should be as prompt in paying the refund as it likes its taxpayers to be. Refund on the basis of claim should be granted even when an audit is underway.

Entire refund process that has been suggested for all type of refunds including even tax paid by mistake smacks of a complete bureaucratic mindset where any claim by the dealer is to be " verified" by the concerned officials. It must be understood that if there has to be a verification to the " satisfaction" of officers what is going to happen. Refund due as per return after invoice level details have been filed by the dealer in GSTR-1 and 2 and reconciled in GSTR 3 should be granted immidiately

JCSS suggestions on GST refunds processes

Recommendations by GST Core Committee of The Sales Tax Practitioners' Association of Maharashtra

In case if the STP's and are neglected in the GST stream, they may become burden on the society, as they become un-employed. In India the STP's are all over states. i request you that these STP's are practicing more than 30 years and from 01/04/2005 vat comes the sales tax practioner professionals are young and he well no the computers this my request.

Please refer to our comments on Refund Process

CII Recommendations on Refund process

Refund suggestions on behalf of Airline Industry

Payment under mistake should be synchronize with the error correction process

Check GST Return Status of any GSTIN in Proper Format

Do not want to repeat this process again and again for each client or supplier?

Use our GST Return status checker to save all your clients/suppliers in our portal and then check status each time with click of a button. Know more .

About This GST Return Status Tool

This tool uses GSTN authorised GSP's service to get the return status. So you will always get accurate and updated details. The details gets updated instantly after filing a return. You can check for yourself.

You can check GST return status also on https://services.gst.gov.in/services/searchtp but you can check only last 10 returns filed status. In TaxAdda tool you can check all return status from 1st July 2017. Also, the data is arranged in a logical manner.

GST Portal's Tool

TaxAdda's Tool

Uses of this tool

• This tool can be used by CA to check status of all GST returns of a prospective or new client.
• This tool can also by used by CA to cross check filing of GST returns of existing clients.
• This tool can be used by businesses to check whether their supplier has filed returns, particularly for checking when ITC not showing in GSTR-2A.

You can check GST return status by just entering GSTIN and pressing Get Return Status Button.

Yes, you can check return status of any person. You just need to know his/her exact GSTIN. This data is public and can be accessed by anyone.

Sorry! your limit is over. Please try after some time.

Check GSTR-3B and GSTR-1 Return Status of multiple GSTIN in single click

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Filing Status of GST Returns: Importance and Use

Updated on : Jun 14th, 2021

You can view the status of your GST returns via the ClearTax GST software on a real-time basis. ClearTax GST offers easy to import and download of GST data for preparation of GST returns. It provides various options for a user to ingest data to prepare the GSTR-1, GSTR-3B or GSTR-4 in under minutes. Options like excel ingestion or direct integration with ERP are available for importing sales or purchase data into ClearTax GST software.

The best part is, you have to import the sales data for GSTR-1 just once. Based on this, the software auto-populates the details into GSTR-3B in a click of a button. Thus, with minimal manual intervention, avoid errors and ensure 100% accuracy in reporting of data.

Stages in filling different returns

As a CA and GST filing consultant, there are multiple accounts you’ll have to manage on a day to day basis. The applicant may notice any of the following statuses based on the performance of obligations:

• To be filed – if the returns are pending to be filed.
• Submitted but not valid – The return is filled and validated but isn’t filed yet.
• Filed and valid – The return is filed and found to be on par with the requirements.
• Filed and invalid – The return is filed, but the tax remains unremitted, either partly or fully.

Following are the returns whose filing status can be viewed by the taxpayer:

• GSTR-1 :- This return has monthly sales details, which will be filed by the 10th of next month.
• GSTR-3B :- In this return, the taxpayer gives summary details of sales and input tax credit. Taxpayers can determine the monthly tax to be paid in cash by decreasing the input tax from the output tax. The return must be filed by 20th of next month.
• GSTR-9 :- This is annual return, which will be filed by December 31st of the year following the end of the financial year.

Importance of GST Filling status report

ClearTax has developed a utility which will help buyers to check the tax payment status of their suppliers and make claiming the input tax credit (ITC) easier.

How to view the filing status?

There are two ways of viewing your filing status:

• Via the main page: If you’d like to quickly view your filing status
• Via the report section

Following are the steps to view the filing status of GST returns on GSTN through ClearTax GST: Checking status via the main page:

Step 1: Login to ClearTax GST .

Step 2: Click on the ‘View Reports’ section against the business. A drop-down menu will appear, click on the ‘view all reports’. You will then be redirected to the ‘Reports’ page.

Step 3: Click on View against the GST filing status report, you will be redirected to the ‘Filing Dashboard’. Then, Click on the button ‘Get Filing Status Without OTP’ to view the status of filing of different GST Returns like GSTR-1, GSTR-3B or GSTR-4. You can click on ‘Download Filing Report’ to get an excel version to share

Why should you know the status of GST return filling?

It is important to know your GST return filing simply because GST returns filing can be done on time and thereby you can avoid Interest and penalties.

The ClearTax GST software helps you efficiently and easily track the status of your reports. With real time-updates available on the ClearTax GST portal it becomes easier for any CA, GST practitioner or as for an individual to manage their return. At the click of a button, a user can fetch the data for the last three months of their filing status and take the relevant actions and avoid late fees and penalties.

ClearTax offers a FREE integrated tool for GST registered businesses to track and check their compliance level for GST Returns filed. Every GSTIN can now access the GST Health Check tool to get the following result in an excel form:

• A health check summary
• GST returns filing status
• GSTR-1 vs GSTR-3B report (tax difference)
• GSTR-3B vs GSTR-2A report (ITC difference)
• Vendor Compliance report

Try out the GST health check tool and check your GSTIN’s health now!

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

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Trudeau announces new measures to deal with housing, grocery prices

Social sharing, new initiatives come as liberals conclude caucus meeting in london, ont..

Under pressure to respond to widespread concerns about the cost of living and faced with questions about his leadership, Prime Minister Justin Trudeau announced new measures Thursday aimed at rising housing and grocery prices.

Trudeau's announcement came at the conclusion of a Liberal caucus meeting in London, Ont. that included what one minister called a "robust" discussion of the government's challenges and sagging political fortunes.

Flanked by the entire Liberal caucus, Trudeau said the federal government would remove the GST from the construction of new rental apartments to spur new development. The Liberals also will now require municipalities to repeal or amend exclusionary zoning policies in order to access the government's housing accelerator fund. 

The federal government is also calling on major grocers to come up with plans to stabilize grocery prices in the "near-term."

Trudeau warned that if grocery giants are unable to produce such plans by Thanksgiving, the Liberals "will take further action and we are not ruling anything out, including tax measures."

Liberals announce more measures on housing, grocery prices

The federal government also announced it will bring forward legislation to empower the Competition Bureau to ensure that corporate mergers and acquisitions do not have an adverse effect on the affordability of goods and services.

"Canadians are struggling right now," Trudeau told reporters, "and we're going to be there as we always have been to have people's back, to invest in the kinds of things that support Canadians and grow the economy at the same time."

The new measures come a day after the federal government announced the first of what it hopes will be a series of agreements with Canadian cities to speed up the construction of new housing.

At Issue | Is the government doing enough to fix the housing crisis?

Opposition parties, industry offer mixed reviews.

The NDP, which has been calling for the federal portion of the GST/HST to be removed from new rental housing, welcomed the move but criticized the Liberals for taking so long to implement it.

"These are actions that should have been taken months ago," NDP Leader Jagmeet Singh said in a statement.

• Trudeau announces $74M to help London, Ont., build 2,000 new homes
• Analysis If Trudeau wants to fix housing, London is a good place to start
• Housing supply picture improving but Canada still needs 3.5 million more new homes by 2030, CMHC says
• Analysis The politics of housing now defines both Trudeau and Poilievre

Speaking in Vancouver, Conservative Leader Pierre Poilievre said a limited change to the GST will be included in legislation he plans to introduce when Parliament reconvenes on Monday. The Conservatives would remove the GST from the construction of new rental homes priced below the local market average.

"Justin Trudeau promised to do this eight years ago. Six years ago he said 'just kidding, promise broken,' and now this morning, just as he got wind this was going to be in my bill, he flip-flopped again," he said.

The GST change announced on Thursday was part of the Liberal party's election platform in 2015, but the Liberal government abandoned that policy in 2017, saying there were better ways to increase rental construction.

Asked to explain the decision to revive the proposal now, Trudeau and Housing Minister Sean Fraser pointed to new circumstances, including higher interest rates, that are standing in the way of construction.

Poilievre's plan would also withdraw federal infrastructure funding from municipalities that do not increase the number of new units and building permits by 15 per cent. Municipalities that go beyond that threshold, he said, would be given a bonus to encourage faster permitting.

WATCH: Poilievre attacks Liberals' approach to housing

Poilievre slams PM on housing, says Trudeau ‘funds gatekeepers’

Poilievre said his legislation would impose tax penalties on municipalities that block construction near transit stations. It would also require that 15 per cent of federally owned buildings be turned into affordable housing within 18 months of the bill's passage.

Singh also panned the government's plan on grocery prices.

"Asking [Loblaws president] Galen Weston nicely to make less profit is like asking Pierre Poilievre to care about climate change," Singh said.

But the Liberal government's demands were also criticized by the Retail Council of Canada, which said rising grocery prices are more due to external factors such as supply chain challenges, Russia's invasion of Ukraine, fuel prices and climate change.

"Grocers are always prepared to have good faith discussions with government about our industry, challenges with the food supply chain, or with affordability for Canadians," the council said in a media statement. "But we are not going to get anywhere with discussions that time and time again fail to look below the surface as to the true cause of rising grocery prices."

Poilievre and London mayor clash over housing

On Wednesday in London, Ont., Trudeau announced that the city had become the first in Canada to reach a deal with his government under the $4-billion housing accelerator fund, which was announced in the 2022 federal budget.

The deal will see London get $74 million in exchange for the city's agreement to pursue a series of measures, including a change to local zoning rules that should make it easier to build more rental units.

According to federal and municipal officials, the agreement will result in the construction of 2,000 housing units over the next three years and will help build "thousands" more in the years after.

Ottawa removing GST from new rental builds to spur new development

Poilievre criticized the federal government's deal with London, saying the accelerator fund is more like a "decelerator fund" because of how slowly it has moved. He also questioned the value of London's deal under the fund.

"[Trudeau] said his announcement of $74 million would bring 2,000 homes in London," he said. "They were already planning to build 6,000 so its actually less homes than the city was going to build."

London Mayor Josh Morgan's office pushed back in a media statement, saying Poilievre had his numbers wrong.

"Our current plan in London is to build 9,432 homes by 2027," the statement said. "We anticipate this new funding will increase that figure to 11,619. As a result, we project the Housing Accelerator Fund will support the construction of an additional net new 2,187 units."

ABOUT THE AUTHOR

Senior writer

Aaron Wherry has covered Parliament Hill since 2007 and has written for Maclean's, the National Post and the Globe and Mail. He is the author of Promise & Peril, a book about Justin Trudeau's years in power.

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GST synthesis report: Group raises concern on some key issues

Says global stocktake (gst) factual synthesis report shields away from addressing some key elements in the right context.

Across the topics, the report makes clear that there is progress, but much more needs to be done. 

While there are well-known gaps, the technical findings highlight existing and emerging opportunities and creative solutions to bridge the gaps.

The African Group of Negotiators (AGN) on Climate Change has said the just-released Global Stocktake (GST) Factual Synthesis report shields away from addressing some key elements in the right context and in line with the overall objective of the GST.

AGN chair, Ephraim Mwepya Shitima said whereas issues related to urgency, opportunities and efforts needed for keeping the 1.5 temperature goal of the Paris Agreement within reach were fairly covered, other key and fundamental issues raised had not been adequately reflected in a manner that underscores their importance.

"The right to sustainable development transitions, equitable multiple pathways and fairness are important principles and considerations that unlock needed ambition in developing countries," Shitima said.

"But the report shields away from addressing them in the right context and in line with the overall objective of the GST."

He spoke during the launch of the GST technical report.

"The importance of safeguarding the policy space for developing countries recording the lowest progress towards achieving SDGs and the provision of means of implementation and a just transitioning to low emission and resilient development pathways consistent with Article 2 was also not effectively captured," he said.

The AGN chair said the report also shields away from effectively reflecting the principle of differentiation, obligations, and adequate and predictable provision of finance for enhancing adaptation.

He also said reforms of the financial architecture could have been better elaborated to include clear recommendations that many Parties including the African Group had put forward.

"We look forward to discussing the implications of the findings of the technical assessment phase in the next and final phase of GST-1 in an objective and constructive manner," Shitima said.

"This will ensure that it serves its purpose and motivates parties and international cooperation to demonstrate progression and enhance climate action and support towards achieving the purpose and global goals of the Paris Agreement."

The  synthesis report of the technical dialogue of the GST, which was published on September 8, summarizes 17 key technical findings from the discussions.

The GST was designed under the Paris Agreement to assess the global response to the climate crisis and chart a better way forward.

The global stocktake is held every five years and is intended to inform the next round of Nationally Determined Contributions to be put forward by 2025.

The process started with a data collection phase in 2021, collecting a wide range of inputs from Parties, international bodies, and non-party stakeholders. 

A  technical dialogue  was carried out across three meetings in 2022 and 2023 and was chaired, with the assistance of the UN Climate Change secretariat, by two co-facilitators Farhan Akhtar and Harald Winkler, nominated by developed and developing countries respectively.

The scope of technical discussion was very broad, including mitigation, adaptation and support, as well as loss and damage and response measures.

Cutting across all these topics were ambition and equity – all informed by the best available science.

"The technical dialogues were based on the best available science, drawing on the latest findings of the Intergovernmental Panel on Climate Change and other sources of knowledge, with broad participation of experts and non-party Stakeholders with diverse backgrounds," Akhtar said.

"Across the discussions, it was clear that the Paris Agreement has inspired widespread action that has significantly reduced forecasts of future warming. This global stocktake is taking place at a crucial moment to inspire further global action in responding to the climate crisis." 

The report lays a strong scientific and technical base for the conclusion of the first GST in Dubai, in the United Arab Emirates, at the UN Climate Change Conference (COP28). 

"This global stocktake report provides clear direction on how we can meet the expectations of the Paris Agreement by taking decisive action in this critical decade. To keep 1.5 within reach we must act with ‘ambition and urgency’ to reduce emissions by 43 per cent by 2030.," COP28 President-designate, Dr Sultan Al Jaber said.

"That is why the COP28 Presidency has put forward an ambitious action agenda centred around fas-tracking a just and well-managed energy transition that leaves no one behind, fixing climate finance, focusing on people’s lives and livelihoods, and underpinning everything with full inclusivity."

Executive Secretary of UN Climate Change Simon Stiell urged governments to carefully study the findings of the report and ultimately understand what it means for them and the ambitious action they must take next.

"It’s the same for businesses, communities and other key stakeholders. While the catalytic role of the Paris Agreement and the multilateral process will remain vital in the coming years, the global stocktake is a critical moment for greater ambition and accelerating action," Stiell said.

COP27 Representative, Ambassador Wael Aboulmagd emphasized the importance of finance for developing countries to make progress on the noted gaps.

"All reliable available evidence points to gaps. Finance for developing countries is critical," Aboulmagd said.

"It is insidious to believe that we can make progress without the requisite financial resources; we thus insist that developing countries must be supported with the required finance to make progress. COP27 presidency is ready to work with all partners to deliver a successful outcome of the GST process."

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Share this Story: Federal government will remove GST on new rental housing builds, senior source says

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Federal government will remove GST on new rental housing builds, senior source says

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LONDON, Ont. — Prime Minister Justin Trudeau will announce Thursday that Ottawa is removing the GST on construction of new rental apartment buildings, according to a senior government source.

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Federal government will remove GST on new rental housing builds, senior source says Back to video

The source spoke on the condition of anonymity to discuss matters that were not yet public.

The change would lower the cost of labour and materials for homebuilders, and is one of the components of an affordability announcement Trudeau was set to make in the afternoon, the source said.

Finance Minister Chrystia Freeland, Housing Minister Sean Fraser and Industry Minister Francois-Philippe Champagne are also to be at the announcement in London, Ont.

That is where most of the 158 Liberal MPs have been gathered for a three-day retreat aimed at strategizing their approach for the return of Parliament next week. Trudeau has said his focus is on hearing what constituents are telling MPs.

Halifax MP Andy Fillmore said the talks have largely focused on affordability concerns and how the Liberals can better communicate what they’ve done to help with the cost of living.

He said climate change was a frequent topic in Wednesday’s meeting of MPs from all regions, with two more meetings of the national caucus planned for Thursday.

The Liberals have seen slumping poll numbers that suggest Canadians believe the Conservatives would do a better job dealing with affordability and housing concerns.

Quebec MP Steve MacKinnon said the party is trying to stabilize the housing market after a drastic rise in costs and interest rates, but the provinces also need to help.

“We clearly have to make some adjustments,” said the MP for Gatineau.

Meanwhile, Industry Minister Francois-Philippe Champagne rejected the idea that the Liberals are responding late to concerns about inflation.

“It’s always a good time to fight,” he said.

Foreign Affairs Minister Melanie Joly pushed back on reports that MPs have come to London to blast Trudeau over unflattering polls.

“There’s no dirty laundry,” she said in French, arguing the COVID-19 pandemic was a much bigger challenge for her government than slumping poll numbers.

“We are used to going through crises,” she said. “We are in solution mode, and we’ll earn the trust of Canadians.”

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