GST@9: The Next-Gen GST – Reform, Rationalise & Simplify
Nine Years of GST: Growing consensus as India Prepares for the Next Generation of Reforms
As India completes nine years of the Goods and Services Tax (GST), Deloitte’s latest edition of its flagship publication, “GST@9: The Next-Gen GST – Reform, Rationalise & Simplify” captures industry sentiment through a survey of C-suite, C-1 and C-2 level senior leaders across sectors and business sizes including the MSMEs. With around 1,100 responses spanning eight sectors, the report explores a forward-looking perspective on next generation GST reforms.
The survey reflects a defining milestone in GST’s journey. With positive sentiment nearing unanimity and negative perception close to nil in its ninth year, GST has earned broad-based stakeholder confidence in its stability and long-term framework.
Continuous improvements in digital infrastructure, coupled with sustained policy interventions and stakeholder engagement, have contributed to enhanced trust and predictability in the GST ecosystem. As GST enters its ninth year, it stands at a clear inflection point—moving from stabilisation to optimisation. The industry is aligned in its vision for GST 2.0.
Over the past nine years, the GST has evolved into a strong collaborative framework between the Government, industry, and institutions. The regime today reflects a mature and stable tax ecosystem, underpinned by increasing digitisation, improved policy responsiveness, and growing alignment with business practices.
The findings of GST@9 reinforce that industry is not only aligned with this progress but is also ready to actively contribute to the next phase—GST 2.0.
Industry priorities for the next phase of GST reform
As GST transitions into its next phase, the survey highlights the following key industry priorities:
