Transforming GST Compliance: The Role of Technology, Real-Time Reporting and Global Best Practices

The evolution of Goods and Services Tax (GST) compliance in India is increasingly driven by rapid technological advancements and regulatory transformations. This study provides a comprehensive analysis of emerging trends in GST compliance, focusing on the integration of artificial intelligence (AI), blockchain technology, real-time reporting mechanisms and digital automation. It critically evaluates the impact of government initiatives such as e-invoicing, the Invoice Matching System (IMS), geocoding and biometric authentication in strengthening tax compliance frameworks. By drawing comparisons with global tax models, the research highlights India’s alignment with OECD tax compliance standards, emphasizing enhanced transparency, efficiency and anti-evasion measures. Furthermore, the study explores the implications of AI-driven tax enforcement, predictive analytics, and automated reconciliation mechanisms in reducing compliance complexities. The findings underscore the need for businesses to embrace digital transformation proactively, ensuring seamless adaptation to evolving tax regulations. As India transitions towards a technology-centric GST compliance ecosystem, this research offers policy-relevant insights for optimizing regulatory efficiency and fostering a more robust, transparent and automated tax administration system.