Article
Analyzing the Role of Artificial Intelligence (AI) in Enhancing the Efficiency of India’s Goods and Service Tax Network (GSTN)
Artificial intelligence is a technology that enables to solve the real time problem into minutes. The Artificial Intelligence has emerged as a transformative force in ensuring operational efficiency, reducing compliance burden and improving the services across India. The Goods and Services Tax Network (GSTN) serves as a backbone of GST regime in India as it ensures return filing, tax payment, new registrations and monitoring of the GST laws. The complexity of GST portal, frequent changes in GST laws has created bigger challenges for all the stakeholders and professionals. This study examines the role of Artificial Intelligence (AI) in enhancing the efficiency of India's Goods and Services Tax Network (GSTN). The research adopts a primary survey of 110 respondents including goods traders, service providers, tax consultants, accountants, and government officials. The purposive sampling and random sampling method would be adopted to collect the data from respondents. The period of the study was between 1st August, 2025 to 25th August, 2025. The questionnaire employed demographic questions, Likert scale questions, open-ended questions and qualitative feedback to capture the respondent’s awareness of artificial intelligence in Goods and Service Tax Network. The research study adopts the descriptive and analytical research design. The research question that is identified for the study is – the level of awareness among the professional about AI applications in GSTN and how much ready are the professionals to adopt the AI driven technology in GSTN. The key area of focus is awareness and current usage of artificial intelligence in goods and services tax network, training needs, social implications and future Outlook. The collected data would be analyzed using IBM SPSS Statistics software and Microsoft Excel data analysis tool. The modes of central tendency as mean, median, mode, validity test and reliability test (Cronbach’s Alpha) and Annova test analysis would be used for the detailed analysis of primary data. The Awareness of the artificial intelligence has significantly increased in the past several years and its application with the Goods and Services Tax Network can ensure substantial benefits for various professionals. The Artificial Intelligence driven technology can serve the professionals with the various aspects of GST as input tax credit, new registrations, compliance with several GST forms, filing Returns, tax payment, data validation, predictive analytics for tax forecasting, fraud detection,24x7 query solving, intelligent document processing etc. The integration of Artificial Intelligence and Goods and Services Tax Network would also encourage the policy makers to implement the AI tools and ensure tax payers education and robust data protection framework.