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This research analyzes the impact of GST on corporate tax compliance and the operational efficiency in India. This study is aimed at achieving two major objectives: It attempts to evaluate the effect of GST on tax compliance, both for the pre and post GST implementation periods, secondly to establish if there is a significant change in the practice of corporate tax evasion post-GST. Thirdly, the outcome of profitability and fiscal results for the different sectors. The research design adopted was descriptive-analytical in nature and gathered primary data collected through corporate executive, tax professionals, and industry expertssurveys and further analyzed through the usage of secondary data from corporate financial records and government reports. The sample size consisted of 100 respondents in the education, hospitality, and logistics industries. To ascertain the relationship between GST implementation and the dependent variables involved, namely tax compliance, tax evasion, and operational efficiency, multiple regression analysis was carried out. The result shows a significant positive effect of GST on the outcomes of tax compliance and operational efficiency, with an R-squared value of 0.72, which means that 72% of variance in the outcomes could be explained by GST implementation. Sector-specific analysis also indicated that a hospitality sector is more likely to experience a positive impact of GST as compared to the education sector. The findings actually confirm the hypothesis that GST has indeed brought significant improvement in terms of tax compliance and operational efficiency across various sectors of Indian industry, where organisational change can be seen to be transformative in nature.

Copyright © 2025 Tanvee Deolekar. This is an open access article distributed under the Creative Commons Attribution License.