ISSN2320-2882
Impact Factor9.17
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ESTD2013
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Paper Title
GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses
Authors
Kajal GC , Kanika Pharasi , Durgesh Bahuguna
Keywords
GST compliance, administrative burden, SMEs, GSTN portal, digital transformation, tax filing simplification, government initiatives.
Abstract
This paper examines the issues, expenses, and administrative strains encountered by businesses in the process of meeting the India Goods and Services Tax (GST). It dwells upon the problems of the layered tax system, the constant shifts in taxation, and the inconsistencies in regulations implemented in different states, which also impacts SMEs with few resources, specifically. The administrative burden, such as a large amount of paperwork, several returns filing, and the adherence to the regional differences are examined. The paper also looks at the efforts by the government to make the life of GST easier, including easy filing of returns, GST help desks and online training programs. It also puts focus on technology, such as ERP software and artificial intelligence-based applications that are capable of automating compliance. Suggestions on how to lessen the compliance burden are given as well as policy recommendations on how to simplify the processes. Lastly, the research directions in the future are also defined with the emphasis on industry-specific issues and geographic differences in the GST implementation processes that will help improve compliance and assist businesses.
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How To Cite
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IJCRT — journal style
"GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses", IJCRT - International Journal of Creative Research Thoughts (www.ijcrt.org), ISSN:2320-2882, Vol.14, Issue 5, page no.b425-b441, May 2026, Available :https://ijcrt.org/papers/IJCRT2605178.pdf
APA — 7th edition
GC, K., Pharasi, K., & Bahuguna, D. (2026). GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses. International Journal of Creative Research Thoughts, 14(5), b425-b441. https://doi.org/10.56975/ijcrt.v14i5.306074
MLA — 9th edition
GC, Kajal, et al. "GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses." International Journal of Creative Research Thoughts, vol. 14, no. 5, 2026, pp. b425-b441, https://doi.org/10.56975/ijcrt.v14i5.306074.
Chicago — 17th, bibliography
GC, Kajal, Kanika Pharasi, and Durgesh Bahuguna. "GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses." International Journal of Creative Research Thoughts 14, no. 5 (2026): b425-b441. https://doi.org/10.56975/ijcrt.v14i5.306074.
Harvard — author–date
GC, K., Pharasi, K. and Bahuguna, D. (2026) 'GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses', International Journal of Creative Research Thoughts, 14(5), pp. b425-b441. Available at: https://doi.org/10.56975/ijcrt.v14i5.306074
IEEE — numbered reference
K. GC, K. Pharasi and D. Bahuguna, "GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses," IJCRT, vol. 14, no. 5, pp. b425-b441, May. 2026, doi: 10.56975/ijcrt.v14i5.306074.
Vancouver — biomedical
GC K, Pharasi K, Bahuguna D. GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses. IJCRT. 2026 May;14(5):b425-b441. doi: 10.56975/ijcrt.v14i5.306074
AMA — 11th edition
GC K, Pharasi K, Bahuguna D. GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses. IJCRT. 2026;14(5):b425-b441. doi:10.56975/ijcrt.v14i5.306074
BibTeX — Zotero, Mendeley, LaTeX
@article{IJCRT2605178,
author = {Kajal GC and Kanika Pharasi and Durgesh Bahuguna},
title = {GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses},
journal = {International Journal of Creative Research Thoughts},
volume = {14},
number = {5},
pages = {b425-b441},
year = {2026},
month = {May},
issn = {2320-2882},
doi = {10.56975/ijcrt.v14i5.306074},
url = {https://doi.org/10.56975/ijcrt.v14i5.306074}
}
RIS — EndNote, RefWorks
TY - JOUR
AU - GC, Kajal
AU - Pharasi, Kanika
AU - Bahuguna, Durgesh
TI - GST Compliance in India: Challenges, Costs, and Administrative Burden on Businesses
T2 - International Journal of Creative Research Thoughts
JA - IJCRT
VL - 14
IS - 5
PY - 2026
SN - 2320-2882
DO - 10.56975/ijcrt.v14i5.306074
UR - https://doi.org/10.56975/ijcrt.v14i5.306074
SP - b425-b441
ER -
Issue
Volume 14 Issue 5,
May-2026
Pages : b425-b441
Article Information
- Pages
- b425-b441
- Published
- May 2026
- Registration ID
- IJCRT_306074
- Published Paper ID
- IJCRT2605178
- Research Area
- Management All
- Author Type
- Indian Author
- Location
- DEHRADUN, UTTARAKHAND, India
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- Request Peer Review Report
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- CC BY 4.0 · Open Access
- ISSN & Impact Factor
- 2320-2882 · IF 9.17
- Downloads
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- Published Paper PDF
- https://ijcrt.org/papers/IJCRT2605178.pdf
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International Journal of Creative Research Thoughts
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2320-2882
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