kpmg -商品及服务税行业调查：评估影响、挑战和改革必要性 GST industry survey Assessing impact,challenges and reform imperatives

GSTindustrysurvey:Assessingimpact,

challengesandreformimperatives

July2026

/in/

https://ficci.in/

KPMG.MaketheDifference.

2GSTsurveyreport

•UnderstandtheeffectivenessofGSTreformsinimprovingthebusiness

environmentandfacilitatingeaseofdoingbusinessacrosssectors

•Gatherstakeholderperspectivesonoperational,compliance,and

administrativechallengeswithinthecurrentGSTframework

•Prioritiseareasrequiringpolicy

interventionandidentifyopportunitiesforsimplification,efficiency,and

reducedcompliancecosts

•Generateinsightsandpractical

recommendationstosupportfutureGSTreformsandenhancetheoveralltaxpayerexperience

Introduction

AsGSTmarksnineyearsofimplementation,thissurveybyFICCIandKPMGinIndiaseekstoassessindustryexperience,evaluaterecentreforms,andidentifyprioritiesforasimpler,moreefficient,andtechnology-enabledGSTregime.

Purpose

Methodology

•Structuredsurveyadministered

acrossindustriestocapture

businessexperiencesrelatingto

GSTregistration,compliance,

refunds,litigation,technology

adoption,andreformexpectations

•SurveyfindingsanalysedtouncoveropportunitiesforenhancingGST

processes,improvingcompliance

efficiency,andshapingfuturereformpriorities

•Findingsarebasedonalimitedsamplesizeandshouldbe

interpretedasdirectionalinsights

Industry/Sectors

•Responseswerereceivedfrom

organisationsacrossmultiple

turnoverbracketsandbusinesssizes

•RepresentationfromManufacturing,Trading,andServicessectors

•Participationfromdiverseindustries,includingconsumerandretail,

automotive,healthcare,technology,GCCs,energy,infrastructure,e-

commerce,realestate,andBFSI

•BroadsectoralcoverageprovidingacomprehensiveviewofbusinessexperiencesundertheGSTregime

Outcome

Industry-ledinsightstosupportsimplification,certainty,

competitiveness,andamoretaxpayer-friendlyGSTregime

13%

3%

5%

29%9%

2%

1%

IndustrialManufacturing InfrastructureOilandGas/EnergyOthers

Pharmaceuticals&HealthcareRealestate

Technology,Mediaand…

Automotive&AutoComponentsBankingandFinancialServicesand

ConsumerProductsandRetailGlobalCapabilityCenters

10%9%

16%3%

0%5%10%15%20%25%30%35%

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GSTsurveyreport3

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GSTrate

rationalisation

•Resolutionofinverteddutystructure–keyindustryask

•RefundofIDScreditsoninputservicesandcapitalgoods

•Improvedworkingcapitalefficiencythroughgreaterflexibilityinutilisationofavailabletaxcredits

Easeofdoing

businessunderGST

GSThasmaturedconsiderablywithgreaterdigitisationand

transparency;however,

addressingconcernsaround

registrationamendments,ITC

reconciliation,IMScompliances,andrefundtimelinesremains

criticalforimprovingtaxpayerexperience

DigitisationofGST

processes

•IntegratedGSTecosystemacrossGST,Customs,e-

InvoicingandERPplatforms

•AI-drivencomplianceandreconciliation

•Seamlessdigitalinfrastructurewithminimalmanual

intervention

Proposed

GSTreforms

•BroaderGSTcoverage

throughinclusionofkey

sectorssuchasoilandgas

•Flexiblecreditutilisation,

includingcross-utilisationofCGST

•Trust-basedadministrationframework

Executivesummary

Disputeresolutionframeworkandtaxadministration

practices

•StrongerGSTATframeworkwithefficientdigitalappealmechanisms

•Centralisedauditsfor

businesseswithamulti-state

presence

•Time-boundcompletionofauditsandproceedings

•Consistenttaxadministrationthroughuniform

interpretations,sector-focusedaudits

Keymessage

Nineyearsafteritsintroduction,GSTstandsasalandmarkreformthathasunifiedIndia’sindirecttaxframeworkanddriventransparencyanddigitaladoption.Goingforward,addressingcompliancecomplexities,enablingunfetteredcreditflow,correctinginverteddutystructures,andenhancingcertaintyintaxadministrationwillbecriticaltostrengtheningeaseofdoingbusinessandunlockingthefullpotentialofGST.

Industry

experience

andfeedback

•Overallsentimenttowards

GSTremainspositive,with

respondentsacknowledging

benefitssuchasaunifiedtaxregime,seamlessinterstate

trade,improvedtransparency,anddigitalcompliance

•Thefocusnowison

simplification,certainty,andreducinglitigationinthenextphaseofGSTevolution

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FutureGSToutlook

Resolutionofinvertedduty

structurebyallowingrefundofaccumulatedcreditoninput

servicesandcapitalgoods

Fasterdisputeresolution,reducedaudits/notices,anduniforminterpretationacrossjurisdictionsarekey

expectations

Enhancingautomation,AI-

drivenadministration,and

seamlessGSTN–ERP

integrationarecriticalpriorities

Simplificationofcompliance,returnfiling,andlitigation

remainstheforemostexpectation

ExpansionofGSTcoverage,andamorebusiness-friendlyframeworkareviewedas

importantnextsteps

RatingtheeaseofdoingbusinessundertheGST

3%

3%

35%

52%

5%

2%

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01

Easeofdoingbusiness

February

2022

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Registrationprocess

Industry’soverallexperiencewithGSTregistration,documentation,andinteractionwithauthorities

59%

Satisfactorywithminor

delays/issues

28%

Smoothandtimely

13%

Complexandtime-consuming

HastheaveragetimetakenforGSTregistrationreducedafterautomatedregistrationwasallowedforlow-risktaxpayers?

34%

30%

5%

31%

ReducedNomaterialchangeNotapplicableIncreased

23%

12%

12%

11%

11%

11%

10%

10%

Areasrequiringimprovement

Auto-approvalwhenapplicationsexceeddefinedtimelines

Amendmentprocessshouldbequickerandautomated

Single-windowGSTregistrationformulti-stateGSTregistration

Auto-populationthroughMCA/PAN/GSTdatabaseintegration

EliminatephysicalverificationforexistingGSTholders

Standardiseddeficiencyformats

Simplifiedaddressproofrequirements

Real-timeapplicationstatustracking

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Registrationprocess

Pathwaystoamoreefficientandtaxpayer-friendlyregistrationframework

Consistencythrough

standardised

practicesacross

jurisdictions

Enhanced

transparencyand

efficientgrievance

resolution

Simplified

amendmentand

cancellation

procedures

Accelerateapproval

timelinesthrough

automation

Provisionalapprovalina time-bound

manner

Simplificationof

documentation

requirements

Digitisation

ofverification

process

Focusareas

Standardiseddocumentation

Jurisdictionalconsistency

Time-boundprocessing

Greater

automation

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Complianceandreturnmanagement

Keyopportunitiesforcomplianceenhancement

EnhancementofITCmanagement(availment,utilization,andreversal)

Reducedreconciliationacrossreturns

ERP/GSTsystemintegration

Improvedgrievanceredressal

SimplifiedGSTreturnsanddisclosures

Consolidatedcompliancetimelines

13%

14%

14%

20%

19%

20%

Mergingcomplianceformsandtimelines

OverallexperiencewithGSTreturnfiling

0%10%20%30%40%50%60%

Keyexpectations

SimpleandstreamlinedModerate

Complexandtime-consuming

28%

57%

15%

Simplification

andconsolidationofreturnformats

Enhanced

digitisationfor

auto-filledreturns

Consolidationoftimelinesforreturnfiling

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ITCcomplianceandreconciliation

ImpactofIMSonITCcomplianceandreconciliation

34%

21%

35%

10%

Someimprovement,butreconciliationchallengescontinue

Increasedcomplianceburdenduetoadditionalprocessesandcontrols

SignificantimprovementinITCmatchingandreducedcomplianceburden

NoResponse

KeyareasforIMSenhancement

16%

9%

8%

11%

16%

16%

13%

11%

AddressingmismatchesbetweenIMSdataandbooks/GSTR-2B

ImprovingIMSsystemfunctionalityanduserexperience

Streamlininghigh-volumeinvoiceapprovalprocesses

Increasingflexibilityforcorrections/reprocessingofinvoiceactions

OptimisingtimelinesforcreditnoteandIMS/GSTR-2Bprocessing

Enhancingreal-timeupdatesandreducingdatareflectiondelays

Otherimprovements

Noresponse

Askoftheindustry

IMShasachievedstrongadoptionby55percentusers;however,persistentchallengesreportedbyover45percentofrespondentspointtotheneedforfurtherstreamlininganduser-centricimprovements

Reconciliationandbulk-processingcapabilities

Synchronisationalertsand

dashboards

Simplifycredit/debitnote

processing

ImprovedintegrationbetweenIMSandERP

Real-timesynchronisation

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Variouscategoriesofrefundsfiled

45%

40%

27%

24%

25%

20%

9%

10%

5%

0%

ExportofExportofExcesstaxInvertedgoodsservicespaidduty

structure

30%

35%

15%

40%

Refundmechanism

DoyouregularlyclaimGSTrefunds?*-Refundclaims

No:47%

Yes:53%

TimetakenforprocessingrefundsafterOctober2025

3%

Improvementinprovisional

refundsfollowingtheissuanceoftheOctober2025instruction?

Yes

50%

No

50%

29%

60–90Days30–60Days>90Days<30DaysPending

13%

19%

36%

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Refundmechanism

Categorieswheredelaysareexperienced

RefundunderInverted

Refundofpre-depositsDutyStructure(IDS)

IGSTrefundonexportofgoods(throughshippingbillmechanism)

Refundspertainingtoexportofservices

Suggestionsforimprovingtherefundprocessforefficiencyandconsistency

System-

driven,time-

boundrefunds

18%

Mandatoryinterestfor

delayed

refunds

15%

Automatedrefund

processing

18%

Standardisepractices

across

jurisdictions

13%

ICEGATE-GSTintegration

12%

Reduce

manual

intervention

14%

FasterIDSrefund

processing

10%

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Easeofdoingbusiness

Overallrefundexperience

Significantly

improvedafterOctober2025

•Lackofuniformityinpracticesacrossjurisdictions

•Extensivedocumentationrequirements

•ContinueddelaysindisposalofIDSandlegacyclaims.

End-to-endautomation,standardiseddocumentation,accountabilityfordelayswithmandatoryinterest

Overallexperience

Compliancecomplexityandpersistenttechnology-drivenITCmismatches

remainkeyimpedimentstoseamlesscomplianceandoperationalefficiency

ThenextphaseofGSTmustmovebeyonddigitisationtodeliversimplicity,

automation,andcertainty

GSThasunifiedthe

indirecttaxframeworkwhilesignificantlyimproving

transparencyanddigitalcompliance

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02

Raterationalisation

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BusinessesimpactedbyGSTraterationalisation

Yes

53%

No

47%

ImpactofIDSonworkingcapitalandITCaccumulation

22%

36%

%

10%

32%

0%5%10%15%20%25%30%35%40%

Range

Lessthan10%10–20%20–30%Morethan30%

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IDSrefundprocessingtimelines

Unlockingraterationalisationbenefits

days27%26%

47%

Within60days

Morethan90days

60-90

RefundsofITConinputservicesandcapitalgoodsarecriticalto

unlockingthefullbenefitsofraterationalisationbymitigatingIDS-relatedworkingcapitalconstraintsandsafeguardingbusiness

competitiveness

MeasurestomitigateIDS-relatedchallenges

Refundof

IDScredits

oninput

servicesand

capital

goods

Exempt

GSTfrom

RCMon

cross-border

transactions

Allow

paymentof

RCMliability

fromITC

available

Recipient

entitled

to100

percent

inputtax

credit

Fasterand

simplified

IDSrefund

process

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03

Disputeresolutionframeworkandtaxadministration

practices

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Hastaxadministrationevolvedtowardsamorecollaborativeapproach?

percent

Industryfeedbackoninteractionswithtaxauthoritiesremainsmixed,with53percentofrespondents

reportingmoderatelyconsistentengagement,while47percenthighlightedvariationininterpretationand

implementation

percent

YesNo

53

47

Standardisationofprocessesand

documentationacross

jurisdictions

12%

11%

Enhancedpre-

noticeconsultationanddialogue

Bettercoordinationacrosstax

authorities

andreduced

parallelproceedings

10%

9%

Comprehensiveconsiderationofsubmissionsand

supportingdocuments

Buildinggreatereffectivenessinaudits,investigationsandGSTproceedings

Time-boundauditcompletionwith

accountabilityfordelays

13%

Adequatenoticeperiodbefore

auditinitiation

10%

Industryconcernspersistaroundlast-minuteissuanceofnoticesandthe

applicationofSection74tomattersinvolvinggenuineinterpretationaldifferences

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AdditionalrecommendationsorpracticalsuggestionsforimprovingGST

auditsandadjudication

Auditapproachshouldaimtodrivealignment,enhancecertainty,andreduce

litigation

Definedtimelinesandstandardisedauditprocedures

Focusonhigh-risk

areasinsteadof

exhaustivedocument

reviews

Centralisedauditsformulti-state

businesses

Greaterconsistencyanduniformityinauditpractices

Industry-specific

auditapproachand

expertise;andbetter

officertraining

Reducedduplication

ofinformation

requests

Risk-based,

sample-drivenaudit

reviews

Greateruseof

faceless/digital

processes

Enhanced

transparencyandtaxpayercertainty

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StatusofGSTATbenchesintermsoflocation,digitalaccess,and

regionalpresence?

Moderatelyaccessible

72%

Poorly

accessible

17%

Highly

accessible

11%

IndustryfeedbackontheGSTATappealprocessanddigitalplatform

Moderateandsomewhateffective

76%

Difficultandineffective

13%

Easyandhighly

effective

11%

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TimelyGSTATreliefiscrucial

forbusinessoperations

BiggestchallengesinGSTAToperations

55.17%

29.31%

15.52%

Important

Critical

Notveryimportant

Delayinconstitutionofbenches

Proceduralcomplexity

Technicalinefficienciesinportal

Inconsistentrulings

Geographiclimitations

32%

22%

21%

12%

13%

SuggestionstoimproveGSTATeffectiveness,includingprocesssimplification,digitisation,andcapacitybuilding

Acceleratedigitisationthroughe-filing,virtualhearings,andreal-timecasetracking

Introducestrict

timelinesandfast-

tracking

mechanismsto

reducecasebacklog

Simplifyappeal

proceduresby

reducing

documentation

andeliminating

redundant

processes

Improveconsistency

through

standardised

formats,centralised

rulings,anduniform

procedures

Expandcapacityby

increasingbenches,

staffing,and

specialisedtraining

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MeasurestostrengthenGSTdisputeresolutionandadministration

End-to-enddigital

handlingofnotices,

replies,hearings,

andorders

Nationalfaceless

GSTinteraction

framework

Sector-specific

auditandlitigation

framework

Strengthened

grievanceredressal

mechanisms

Ensureuniform

interpretationand

implementation

acrossjurisdictions

GSTamnestyscheme

fordisputeresolution

ReformMeasure

AmorepredictableGSTregimerequiresuniformimplementation,fasterdispute

resolution,reducedlitigation,andgreateradministrativeconsistency

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04

DigitisationofGSTprocesses

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GSTcompliancedigitalisationandautomationlandscape

Digitalmaturitylevel

ModerateadoptionwithpartialautomationExtensiveusewithhighautomation

Fullydigitalandend-to-endautomatedLimiteduse,mostlymanual

35%

16%

3%

46%

0%5%10%15%20%25%30%35%40%45%50%

LeveragingAIforGSTcomplianceandreporting

Category

UsingAIwithsomeimplementation/integrationchallengesUsingAI/advancedtechnologieswithsignificantimprovementsNotcurrentlyusingAI/advancedtechnologies

ExploringorpilotingAI/advancedtechnologiesforGST

processes

4%

14%

18%

32%

0%10%20%30%40%

ChallengesinGSTtechnologyadoption

Legacysystemintegration(ERP,GSTN,ASP/GSP,e-invoicing)

Limitedskilledresources

Dataqualityandreconciliationissues

APIandsystemlimitations

Highimplementationandmaintenancecosts

Regulatorychangesanduncertainty

Datasecurityconcerns

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05

ProposedGSTreforms

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FutureGSTreformpriorities

RationalisationofITC

framework/Section17(5)provisions

20%

EffectiveutilisationofCGSTandIGSTcreditsacrossGSTINs

21%

Rationalisemultipletaxfilingsandsimplify

compliance

15%

Enhancingtechnologyto

reducemanualdocumentationandstreamline

audits/investigations

18%

Inclusionofoilandgas

withintheGSTframework

11%

RefundofITConinput

servicesandcapitalgoodsunderIDS

15%

Future-readyGSTecosystem

Simplified

complianceand

improvedportal

efficiency

Afuture-readyGST

ecosystemrequires

intelligent

automationand

seamlessGSTN–

ERPintegration

SimplifiedITC

provisionsand

fasterrefundscan

significantly

strengthenbusiness

liquidityandease

compliance

ApredictableGST

regimewithfaster

disputeresolution,

streamlined

enforcement,and

consistent

interpretation

acrossjurisdictions

BroaderGST

coverageand

rationalisedtax

provisionsarekey

prioritiesfor

GST2.0

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06

Industry

experienceandfeedback

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Industryfeedback

Easeofdoingbusiness

•Simplifiedregistrationsthroughsingle-windowapprovalsformulti-stateregistration,automatedamendments,andrisk-basedverification

•Reducedcomplianceburdenthroughsimplifiedreturnsandfewerreconciliations

•Rationalisationofinputtaxcreditframework

•Accelerated,automatedrefundstoimprovetaxpayerexperienceandunlockworkingcapital

GSTraterationalisation

•Raterationalisationtoaddressinvertedduty

•RefundofIDScreditsoninputservicesandcapitalgoods

•