• Dr. Sarita Rana
• CA Aniket Sharma

The Goods and Services Tax (GST), introduced in India on July 1, 2017, represents a transformative shift in the country's indirect taxation system. It amalgamates multiple taxes under a unified framework, aiming to eliminate cascading effects, simplify compliance, and enhance revenue collection. This research paper examines the revenue trends since GST’s implementation and explores the evolving behavior of taxpayers in adapting to the system. Through an analysis of data from the GST Council, governmental reports, and independent studies, the paper identifies factors influencing GST revenue, compliance levels, and taxpayer sentiments. It also discusses challenges faced in the system’s initial years and provides recommendations for improvement.

GST, revenue trends, taxpayer behavior, compliance, indirect taxation, India

"“GST: An Analysis of Revenue Trends and Taxpayer Behaviour”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 1, page no.123-140, January-2025, Available :http://www.jetir.org/papers/JETIRGS06015.pdf

"“GST: An Analysis of Revenue Trends and Taxpayer Behaviour”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 1, page no. pp123-140, January-2025, Available at : http://www.jetir.org/papers/JETIRGS06015.pdf