Service Quality Assessment of GST Common Portal – An Exploratory Case Analysis

Seven years have elapsed since the introduction of GST in India. The GST Network, which was created as an SPV, was taking care of all the technological aspects related to the GST system of indirect tax collection. GST Common Portal was designed and operated by the Infosys under an MOU with the GSTN. The online tax system of GST provided immense benefits to the users and stakeholders and was criticized several times initially for the technical glitches and system failures. Therefore, it is an imperative to make service quality assessment of GST common portal through an empirical study among various stakeholders and GST common portal users. For undertaking an empirical data collection and designing a questionnaire for the said purpose, various constructs and variables associated with the service quality assessment are required. The present study makes an attempt to identifying the constructs and variables which are underlying in the service quality assessment of GST common portal services. This empirical analysis mostly done through the literature review will enable researchers in conducting empirical studies on the service quality assessment of GST common portal services in future.