NEW DELHI: Businesses have expressed near-universal confidence in the goods and services tax (GST) nine years after its rollout, but they want GST authorities across states to adopt a more uniform approach while examining returns and compliance records, according to Deloitte India’s GST@9 survey released on Tuesday.
The survey, based on 1,096 responses from senior executives across sectors, including micro, small and medium enterprises (MSMEs), found that more than 99 per cent of businesses reported a positive or neutral experience with GST. Negative sentiment has fallen to near zero, down from 5 per cent in 2025 and 10 per cent in 2022.
While companies credited compliance digitisation (69 per cent) as GST’s biggest success, they flagged several operational pain points. Working capital optimisation (67 per cent), refund delays (77 per cent), input tax credit (ITC) disputes (57 per cent) and a perceived pro-revenue approach during audits (65 per cent) remain key concerns.
On audits, businesses specifically called for greater consistency in the way tax officers across states examine records and issue notices. They recommended a more coordinated system for reviewing GST compliance of multi-state entities and clearer guidance to avoid an overly aggressive stance during audits. This, they said, would help reduce disputes and the conversion of audits into notices.
“For companies operating across multiple states, assessments have often become duplicative. State and central officers in different states enquire about the business model in detail, state-wise. Thereafter, in some cases, they apply different interpretations to similar transactions, resulting in multiple notices and prolonged disputes. This is why industry is seeking coordinated audits and greater uniformity in the audit process,” said Mahesh Jaising, partner and leader, indirect tax, Deloitte India.
The survey also found strong support for policy-level reforms, including expanding the inverted duty structure refund formula to cover input services and capital goods, allowing reverse charge mechanism (RCM) payments through ITC, and further simplification of the GST rate structure.
MSMEs, in particular, reported improving sentiment, with positive responses for quarterly return filing rising sharply to 67 per cent in 2026 from just 12 per cent in 2023. However, liquidity remains a concern, with about 89 per cent supporting automation of interest on delayed refunds, according to the report.
Source: Business Standard
