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

Data Privacy
Alerts & Updates 11th Jun 2026

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

Read More
Investment Funds
Alerts & Updates 11th Jun 2026

Trade Newsletter – May 2026

Read More
Investment Funds
Alerts & Updates 10th Jun 2026

IFSC Newsletter – May 2026

Read More
TAX
Newsletter/Booklets 8th Jun 2026

Recent Developments in Direct & Indirect Tax

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.