The Analytical study Goods and Services Tax (GST) Implementation in India

In a federal structure, India's determination to muchneeded fiscal reforms has been widely applauded at its face value when she relinqushed her previous complex and inefficient tax regime to embrace the long-awaited Goods and Services Tax (GST). It has been a significant economic move post-independence and requires validation of facts. The present study aims to present a general macroeconomic analysis of the extent to which the adoption of GST. Its has improved existing tax administration and resultant general economic well-being of a democratic polincal economy like India in light of innovation implementation theoretical perspective. The study tried to determine how the stakeholders perceived such big-bang reform even after the three years of its adoption. The study attempted to assess to what extent the adoption of GST has indeed influenced the economy in general and citizens and/or consumers in particular while using a case-based qualitative inquiry. The present research applied the simation-actor-process; learningaction-performance. The analysis is framework for the case analysis. The facts reveal that India has observed a tremendous increase in tax base vis-à-vis reveme collection. Tet, some efforts are desired to improve the low tax to GDP ratio, skewed GST payers base, negative stakeholders' perception of GST (revealed through Twitter sentiment analysis), and the evil of tax evasion. The other merits realized by the economy are presented as benefits to the consumers, MSMEs, improved ease of doing business ranking, and foster make-in-India and Astmanirbhar Bharat move by the government Key Points:- Adoption, Implementation, Determine, Innovation, Administration