• ANANYA GUPTA
• Prof. Ravindra Tripathi

The study attempts to highlight the developments in the current and ongoing research in the area of Goods and Services Tax in India and abroad along with recognizing the pattern of the research. The study will predict the future course of action with respect to the research on GST in India with the suggestive measures to overcome the shortcomings thus identified. Data was imported using two databases i.e. Web of Science and Scopus and further filtered based on the time period, language, concerned area of research and keywords. Then the data was combined with the help of R software and the results thus obtained were carried forward for interpretation. Research on G.S.T is showing rising trend since its inception with the only exception of the time period of the COVID-19 lockdown. Also, the contribution of India as a country in the global research on G.S.T has been significant after the country adopted G.S.T as a tax reform. Lastly the present scenario of G.S.T status in India as highlighted by the secondary data is also presented in the study for further analysis.

Goods and Services Tax, GST, review, recent developments, research

"Recent developments and emerging research trends of GST in India: A comprehensive review", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 8, page no.g234-g249, August-2025, Available :http://www.jetir.org/papers/JETIR2508629.pdf

"Recent developments and emerging research trends of GST in India: A comprehensive review", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 8, page no. ppg234-g249, August-2025, Available at : http://www.jetir.org/papers/JETIR2508629.pdf