One Nation, One Tax and Ease of Doing Business: Evaluating the Impact of GST Reforms in India

Abstract

The Goods and Services Tax (GST) was introduced in India with the objective of creating a unified indirect tax system under the concept of “One Nation, One Tax.” This reform aimed to remove multiple taxes, simplify compliance procedures, and improve the overall business environment. The present study examines the role of GST reforms in improving Ease of Doing Business in India using secondary data. The study is based on indicators such as Ease of Doing Business rankings, tax compliance requirements, GST registrations, and revenue trends during the pre- and post-GST period. Data have been collected from reliable secondary sources including World Bank reports, GST Council publications, Ministry of Finance reports, and RBI annual reports. Trend analysis and graphical tools have been used to analyze changes over time. The findings of the study suggest that GST has contributed to improved tax transparency, increased digital compliance, and gradual simplification of business procedures.
However, challenges related to compliance complexity and system adaptation, particularly for small businesses, are also observed. The study concludes that GST reforms have positively influenced Ease of Doing Business in India, though continuous reforms and simplification measures are necessary to strengthen their long-term impact.