Tax Professional Confidence under Regulatory Change: Insights into GST Compliance Challenges

Navneet Sagar; Rakesh Kumar

doi:10.36948/ijfmr.2026.v08i02.72729

Tax Professional Confidence under Regulatory Change: Insights into GST Compliance Challenges

Author(s)	Navneet Sagar, Dr. Rakesh Kumar
Country	India
Abstract	Since its introduction in 2017, India’s Goods and Services Tax (GST) as major tax reforms have an intention to create a unified structure. Since its inception GST has been amended many times making compliance a challenging and a dynamic process. Chartered accountants, tax consultants and GST practitioners act as the main intermediaries between the law and the taxpayers but the implementation of GST becomes cumbersome due to procedural vagueness, technology disruptions and frequent policy changes. Limited empirical research has been conducted into the obstacles practitioners face and their capabilities under these circumstances. This study examines (1) the challenges faced by tax professionals under evolving GST regulations and (2) their level of understanding of core GST processes. Primary data were collected through a structured questionnaire administered to chartered accountants, tax consultants, and GST practitioners. Using SPSS, Jamovi, and Excel, the analysis employed descriptive statistics, weighted mean scores, and Exploratory Factor Analysis (EFA). EFA identified five challenge factors: legal and litigation-related complexity, regulatory and procedural rigidity, documentation and client-support burden, technological and GSTN-linked limitations, and uncertainty stemming from frequent changes to GST rates. The most important interpretational issues were legal and industry-specific, and the key issues of red tapism were in registration, amendments, and notices recording the maximum weighted mean. Documentation, GSTN glitches, and policy changes caused meaningful but indirect stress. Two competency domains emerged: moderate-high procedural competencies that showed comfort level in applying tax rules and low-confidence items that dealt with litigation and difficult interpretative tasks. Overall, though, findings indicate that despite positive procedural adaptation, regulatory inconsistency, administrative inflexibility and technology uncertainty, continue to present meaningful barriers to the professional capacity of tax officials. Therefore, need for simplification, regulatory stability, technology improvements, and development of litigation and sector-specific GST interpretation training
Keywords	GST, Tax Professionals, Regulatory Change, Factor Analysis, Professional Confidence
Published In	Volume 8, Issue 2, March-April 2026
Published On	2026-03-29
DOI	https://doi.org/10.36948/ijfmr.2026.v08i02.72729

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Tax Professional Confidence under Regulatory Change: Insights into GST Compliance Challenges

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