{"id":"https://openalex.org/W7225818011","doi":"https://doi.org/10.5281/zenodo.24136981","title":"GST 2.0: Emerging Reforms, Digital Compliance and Future of Indirect Taxation in India","display_name":"GST 2.0: Emerging Reforms, Digital Compliance and Future of Indirect Taxation in India","publication_year":2026,"publication_date":"2026-11-11","ids":{"openalex":"https://openalex.org/W7225818011","doi":"https://doi.org/10.5281/zenodo.24136981"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24136981","doi":"https://doi.org/10.5281/zenodo.24136981","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24136981","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24136981","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160411112","display_name":"Ms. Mansi Avinash Chandnani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ms. Mansi Avinash Chandnani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5155630807","display_name":"Mrs. K.DEEPTHI","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mrs.K.Deepthi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.913100004196167,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.913100004196167,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.06859999895095825,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.007000000216066837,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C52438962","wikidata":"https://www.wikidata.org/wiki/Q1555139","display_name":"Rationalization (economics)","level":2,"score":0.6019999980926514},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.535099983215332},{"id":"https://openalex.org/C2779581858","wikidata":"https://www.wikidata.org/wiki/Q9049677","display_name":"Neutrality","level":2,"score":0.5067999958992004},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4977000057697296},{"id":"https://openalex.org/C187452473","wikidata":"https://www.wikidata.org/wiki/Q2897903","display_name":"Goods and services","level":2,"score":0.4717999994754791},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4255000054836273},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.3955000042915344},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36500000953674316},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.350600004196167},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.34360000491142273},{"id":"https://openalex.org/C118661131","wikidata":"https://www.wikidata.org/wiki/Q1671781","display_name":"Capital good","level":3,"score":0.33880001306533813},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.3379000127315521},{"id":"https://openalex.org/C2779103253","wikidata":"https://www.wikidata.org/wiki/Q878070","display_name":"Duty","level":2,"score":0.32100000977516174},{"id":"https://openalex.org/C131676636","wikidata":"https://www.wikidata.org/wiki/Q5282696","display_name":"Dispute resolution","level":2,"score":0.311599999666214},{"id":"https://openalex.org/C103382277","wikidata":"https://www.wikidata.org/wiki/Q282640","display_name":"General equilibrium theory","level":2,"score":0.30820000171661377},{"id":"https://openalex.org/C74080474","wikidata":"https://www.wikidata.org/wiki/Q7305975","display_name":"Redistribution (election)","level":3,"score":0.2921000123023987},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.2892000079154968},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.2800000011920929},{"id":"https://openalex.org/C116006206","wikidata":"https://www.wikidata.org/wiki/Q1420933","display_name":"New institutional economics","level":2,"score":0.2775999903678894},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.27219998836517334},{"id":"https://openalex.org/C165064840","wikidata":"https://www.wikidata.org/wiki/Q1321061","display_name":"Matching (statistics)","level":2,"score":0.26980000734329224},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.2540999948978424},{"id":"https://openalex.org/C2780023022","wikidata":"https://www.wikidata.org/wiki/Q1338171","display_name":"Compensation (psychology)","level":2,"score":0.2540999948978424}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24136981","doi":"https://doi.org/10.5281/zenodo.24136981","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24136981","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"doi:10.5281/zenodo.24136982","doi":"https://doi.org/10.5281/zenodo.24136982","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24136982","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.5281/zenodo.24136981","doi":"https://doi.org/10.5281/zenodo.24136981","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24136981","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"The":[0,63,91,158],"Goods":[1],"and":[2,56,75,79,85,119,129,135,153,186,194],"Services":[3],"Tax":[4],"(GST)":[5],"system":[6,176],"in":[7,59,124,166],"India":[8],"has":[9,101],"witnessed":[10],"a":[11,68],"paradigm":[12],"shift":[13],"since":[14],"the":[15,29,34,37,47,50,57,82,89,94,98,104,107,125,162,167,169,172],"September":[16],"2025":[17],"rate":[18,45],"rationalization,":[19],"referred":[20],"to":[21,103,111,120,155],"as":[22,146],"GST":[23,39],"2.0.":[24],"In":[25],"this":[26],"research":[27,95],"paper,":[28],"structural":[30],"reforms":[31],"initiated":[32],"via":[33,131],"recommendations":[35],"of":[36,49,72,93,106,127,161,171],"56th":[38],"Council":[40],"have":[41],"been":[42],"examined,":[43],"namely":[44],"consolidation,":[46],"discontinuation":[48],"compensation":[51],"cess":[52],"on":[53,67,81,88,115,180,187],"selected":[54],"goods":[55,193],"increase":[58],"digital":[60],"compliance":[61],"architecture.":[62],"study":[64],"is":[65,139],"based":[66,179],"mixed":[69],"method":[70],"analysis":[71],"government":[73],"documents":[74],"economic":[76],"survey":[77],"findings,":[78],"draws":[80],"recent":[83],"literature":[84],"academic":[86],"discourse":[87],"matter.":[90],"results":[92],"reveal":[96],"that":[97,142,165],"rationalization":[99],"process":[100],"led":[102],"narrowing":[105],"tax":[108],"slab":[109],"structure,":[110],"reduced":[112],"inflationary":[113],"effects":[114],"mass":[116],"consumption":[117],"goods,":[118],"an":[121],"incentive-compatible":[122],"equilibrium":[123],"interaction":[126],"taxpayers":[128],"administration":[130],"automatic":[132],"ITC":[133],"matching":[134],"e-invoicing":[136],"system.":[137],"It":[138],"also":[140],"concluded":[141],"certain":[143],"problems,":[144],"such":[145],"inverted":[147],"duty":[148],"structure":[149],"distortion,":[150],"still":[151],"exist":[152],"need":[154],"be":[156,178],"addressed.":[157],"final":[159],"part":[160],"paper":[163],"asserts":[164],"future":[168],"evolution":[170],"Indian":[173],"indirect":[174],"taxation":[175],"should":[177],"trust-based":[181],"compliance,":[182],"dispute":[183],"resolution":[184],"effectiveness,":[185],"achieving":[188],"refund":[189],"neutrality":[190],"for":[191],"capital":[192],"input":[195],"services.":[196]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-11-12T00:00:00"}
