Digitalization of Taxation in India: Evaluating GST's Contribution to Ease of Doing Business

The introduction of the Goods and Services Tax (GST) in India represents one of the most significant tax reforms in the country’s economic history. GST replaced multiple indirect taxes with a unified tax structure and introduced a technology-driven taxation system through the Goods and Services Tax Network (GSTN). The GST regime integrates several digital mechanisms such as online registration, return filing, e-invoicing, e-way bills, and digital tax payments, which contribute to improving tax compliance and transparency. The present study examines the role of GST in enhancing ease of doing business in India through digital transformation of taxation. The study is based on secondary data collected from government reports, research journals, and policy documents. Statistical techniques such as reliability analysis, factor analysis, ANOVA, chi-square test, and regression analysis have been used to evaluate the relationship between digital GST mechanisms and ease of doing business. The findings reveal that digital GST systems have simplified taxation procedures, reduced compliance burden, and facilitated interstate trade. However, challenges such as technological barriers and procedural complexities still exist. The study concludes that GST has significantly improved the business environment in India by promoting transparency and efficiency in tax administration.