From Complexity to Convenience: Building a User-Centric GST Ecosystem in India

The Goods and Services Tax (GST) was implemented in India with the aim of rationalization indirecttaxation; however, numerous taxpayers still encounter bureaucratic and technological obstacles. This paperinvestigates the necessity of evolving the Indian GST framework into a more user-focused ecosystem. It delvesinto concerns regarding system complexity, compliance problems, and digital usability that impact taxpayers,particularly small enterprises. Through an analysis of existing literature, policy documents, and officialstatistics, the study identifies deficiencies in the current GST structure and proposes avenues for enhancement. Amore user-friendly GST system has the potential to improve compliance, transparency, and overall economicefficiency.