• Dr. AjuSaigal LFICWLS, FIETE, MIE,CEngI

The Goods and Services Tax (GST) represents a significant reform in India's taxation landscape, aiming to streamline and unify the indirect tax system. However, the implementation and revenue outcomes of GST exhibit considerable variation across Indian states. The research employs a mixed-methods approach, combining quantitative analysis of GST revenue data with qualitative assessments of administrative practices and taxpayer compliance. By examining state-level data, the study identifies patterns and correlations between demographic factors and GST revenue performance. Preliminary findings suggest that states with higher population densities tend to have more robust GST collections, potentially due to larger consumer bases and increased business activities. Conversely, lower taxpayer engagement, often characterized by non-compliance or underreporting, negatively impacts revenue generation, regardless of population size. In conclusion, this research underscores the multifaceted nature of GST revenue variations, emphasizing that both demographic factors and administrative practices play crucial roles. The findings aim to inform policy recommendations for enhancing taxpayer engagement and optimizing GST revenue collection across diverse state contexts.

IGST, GST in India, State Revenue, Kerala Economy, Fiscal Federalism, GST Settlement Mechanism, Inter-State Trade

"Understanding GST Revenue Variations: The Interplay of Population Density and Taxpayer Engagement in Indian States", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 5, page no.d1-d9, May-2025, Available :http://www.jetir.org/papers/JETIR2505332.pdf

"Understanding GST Revenue Variations: The Interplay of Population Density and Taxpayer Engagement in Indian States", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 5, page no. ppd1-d9, May-2025, Available at : http://www.jetir.org/papers/JETIR2505332.pdf