Articles 10th Jul 2025

GST at Eight: Evolution, Challenges, and the Way Forward – A Legal Perspective

Authors

Darshan BoraPartner | Bengaluru
Teesta BanerjeePrincipal Associate | Bengaluru

Latest Thought Leadership

Alerts & Updates 17th Jun 2026

New SEBI Rules for Retention of Proceeds and ‘Inoperative Fund’ Status for AIFs

Read More
Newsletter/Booklets 16th Jun 2026

Market Matters – The Antitrust Brief – May 2026

Read More
Investment Funds
Alerts & Updates 15th Jun 2026

Draft VCC Structure For GIFT-IFSC Published by the DEA – An Analysis

Read More
Data Privacy
Alerts & Updates 11th Jun 2026

The DPDPA’s Enforcement Gap – Limited Remedies for Data Principles and Independence of the DPB

Read More

Darshan Bora, Partner and Teesta Banerjee, Principal Associate Economic Laws Practice (ELP) share their views on “GST at Eight: Evolution, Challenges, and the Way Forward – A Legal Perspective” for Bar and Bench.

This article provides a comprehensive analysis of India’s Goods and Services Tax (GST) regime on its eighth anniversary. It explores the evolution of GST from a compliance tool to a strategic boardroom issue, discusses key challenges such as transitional credit issues, related-party transactions, and sector-specific litigation, and offers actionable reform suggestions including rate rationalization, credit streamlining, and faster dispute resolution.

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.