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 13th Mar 2026

Latest Updates: Judgements under IBC

Read More
Alerts & Updates 12th Mar 2026

USTR initiates Section 301 investigations over excess global capacity: Potential Implications for India

Read More
Alerts & Updates 11th Mar 2026

India’s new DPDP regime – What GDPR-compliant businesses should know

Read More
Alerts & Updates 10th Mar 2026

SEBI operationalizes the SWAGAT-FI framework for FPIs and FVCIs

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.