India Inc backs GST after 8 years, but seeks clarity, better dispute resolution: Deloitte survey
June 23, 2025
India Inc’s confidence in GST has grown significantly over the past eight years, driven by simplified compliance and digitisation, said a Deloitte survey.
India Inc had an overall positive experience with Goods and Services Tax (GST) over the past 8 years as the new tax regime has simplified compliance and supported business growth, but clarity in rules and better dispute resolution are still essential, a Deloitte survey said on Monday.
Deloitte India’s GST@8 survey also called for industry demand to strengthen the dispute resolution mechanism, rationalising rates across sectors, and ensuring audit uniformity between central and state tax authorities.
Based on 963 responses from senior corporate executives across eight industries, the survey said that industry wants liberalisation of export rules, rationalising GST rates for the entire supply chain and unlocking working capital measures.
The Deloitte survey said persistent impediments to the ease of doing business under GST include challenges in obtaining refunds, a limited understanding of new-age business models and expansive pro-revenue legal interpretations by authorities remain a challenge With regard to GST registration process, the survey suggested pan-India standardisation of registration documents, enabling simultaneous amendment and reduced registration timelines, were highlighted as key reforms to enhance the GST registration process.
Deloitte India President, Tax, Gokul Chaudhri said the survey shows that confidence in GST has steadily risen from 59 per cent in 2022 to 85 per cent in 2025, driven by improved compliance maturity, digitisation and proactive engagement by policymakers.
He emphasises that automation of tax processes, especially e-invoicing and return auto-population, continues to deliver tangible benefits, and that industry acknowledges the government’s collaborative approach in resolving concerns through timely clarifications.
As per the survey, 45 per cent of MSMEs advocate for rate rationalisation to enhance competitiveness.
In comparison, large and very large enterprises (45 per cent and 47 per cent, respectively) prioritise the establishment of a more effective dispute resolution mechanism to support operational certainty, the survey said.
Goods and Services Tax (GST) was rolled out on July 1, 2017. GST subsumed about 17 local taxes and 13 cesses into a 5-tier structure, simplifying the tax regime. In 8 years, the number of registered taxpayers under GST has risen from 65 lakh in 2017 to 1.52 crore.
[The Financial Express]
