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Title: :  GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA
PaperId: :  27845
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 9 Issue 6 2023
DUI:    16.0415/IJARIIE-27845
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Prof. R. SIVARAMA PRASADAcharya Nagarjuna University
DOLA RAMBABUAcharya Nagarjuna University

Abstract

COMMERCE
GST; Digital Payments; E-Commerce; Tax Compliance; Tax Revenue
The adoption of digital payments and rapid growth of e-commerce have transformed India’s indirect tax ecosystem under Goods and Services Tax (GST), prompting a re-examination of their combined effect on tax compliance and revenue realization. This review paper synthesises recent empirical and conceptual research to assess whether the expansion of the digital economy has strengthened GST compliance and enhanced tax collections in post-GST India. Evidence from time-series and cross-sectional analyses suggests a robust positive relationship: studies report that increases in digital transactions (via payment platforms) significantly boost GST revenues. Concurrently, e-commerce and online services have broadened the tax base by formalizing previously informal traders and facilitating traceable, transparent transactions under digital invoicing and returns systems. However, several challenges persist: compliance burdens for small sellers, limited digital literacy and infrastructure in some regions, and regulatory ambiguities — especially for micro-merchants and cross-border digital service providers. The review concludes that while digitalization under GST has contributed substantially to improved tax compliance and revenue outcomes at the national level, the gains are not uniformly distributed across states, sectors, or business sizes. Significant gaps remain in micro-level studies, region-specific analysis (including retail and wholesale segments), and evaluation of how digital payment adoption affects small and informal enterprises. These gaps highlight the need for further empirical research — including region-based studies such as the proposed investigation in selected areas of Andhra Pradesh’s retail and wholesale sectors.

Citations

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IJARIIE Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. "GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA" International Journal Of Advance Research And Innovative Ideas In Education Volume 9 Issue 6 2023 Page 2725-2730
MLA Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. "GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA." International Journal Of Advance Research And Innovative Ideas In Education 9.6(2023) : 2725-2730.
APA Prof. R. SIVARAMA PRASAD, & DOLA RAMBABU. (2023). GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA. International Journal Of Advance Research And Innovative Ideas In Education, 9(6), 2725-2730.
Chicago Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. "GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA." International Journal Of Advance Research And Innovative Ideas In Education 9, no. 6 (2023) : 2725-2730.
Oxford Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. 'GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA', International Journal Of Advance Research And Innovative Ideas In Education, vol. 9, no. 6, 2023, p. 2725-2730. Available from IJARIIE, http://ijariie.com/AdminUploadPdf/GST_AND_THE_DIGITAL_ECONOMY__ASSESSING_THE_ROLE_OF_DIGITAL_PAYMENTS_AND_E_COMMERCE_IN_ENHANCING_TAX_COMPLIANCE_AND_REVENUE_REALIZATION_IN_POST_GST_INDIA_ijariie27845.pdf (Accessed : 23 April 2026).
Harvard Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. (2023) 'GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA', International Journal Of Advance Research And Innovative Ideas In Education, 9(6), pp. 2725-2730IJARIIE [Online]. Available at: http://ijariie.com/AdminUploadPdf/GST_AND_THE_DIGITAL_ECONOMY__ASSESSING_THE_ROLE_OF_DIGITAL_PAYMENTS_AND_E_COMMERCE_IN_ENHANCING_TAX_COMPLIANCE_AND_REVENUE_REALIZATION_IN_POST_GST_INDIA_ijariie27845.pdf (Accessed : 23 April 2026)
IEEE Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU, "GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA," International Journal Of Advance Research And Innovative Ideas In Education, vol. 9, no. 6, pp. 2725-2730, Nov-Dec 2023. [Online]. Available: http://ijariie.com/AdminUploadPdf/GST_AND_THE_DIGITAL_ECONOMY__ASSESSING_THE_ROLE_OF_DIGITAL_PAYMENTS_AND_E_COMMERCE_IN_ENHANCING_TAX_COMPLIANCE_AND_REVENUE_REALIZATION_IN_POST_GST_INDIA_ijariie27845.pdf [Accessed : 23 April 2026].
Turabian Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. "GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 9 number 6 (23 April 2026).
Vancouver Prof. R. SIVARAMA PRASAD, and DOLA RAMBABU. GST AND THE DIGITAL ECONOMY: ASSESSING THE ROLE OF DIGITAL PAYMENTS AND E-COMMERCE IN ENHANCING TAX COMPLIANCE AND REVENUE REALIZATION IN POST-GST INDIA. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2023 [Cited : 23 April 2026]; 9(6) : 2725-2730. Available from: http://ijariie.com/AdminUploadPdf/GST_AND_THE_DIGITAL_ECONOMY__ASSESSING_THE_ROLE_OF_DIGITAL_PAYMENTS_AND_E_COMMERCE_IN_ENHANCING_TAX_COMPLIANCE_AND_REVENUE_REALIZATION_IN_POST_GST_INDIA_ijariie27845.pdf
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