Continual challenges of GST regime in India from the inception

Tax regime implementations or alterations are often considered to be the most careful and planned decisions taken by the policymakers; hence goods and services tax is implemented after a discussion with the various stakeholders, and at the same time is the most challenging tax reform that ever happened in India. It took almost a decade to build and enforce, which was a most challenging task. It was anticipated to remove all types of cascading effects present in the previous system. The most important expectation from the regime was justice in revenue distribution and bringing transparency to the fullest extent. The GST regime is facing not only implementation problems but structural problems too. The present paper is a combination of theoretical and empirical studies carried out from 2017 to 2020. The major focus of the study is the challenges faced by the GST regime from the day of its inception. The research methods used include the observation method to record the problems and hurdles faced by stakeholders of the GST regime.