From Digitalisation To Artificial Intelligence: Assessing India’s Gst Readiness For Predictive Tax Governance

Ayushi Mishra; Ashish Kumar Srivastava; Sarveshwar Shukla

doi:10.36948/ijfmr.2026.v08i04.83302

From Digitalisation To Artificial Intelligence: Assessing India’s Gst Readiness For Predictive Tax Governance

Author(s)	Ms. Ayushi Mishra, Prof. Ashish Kumar Srivastava, Mr. Sarveshwar Shukla
Country	India
Abstract	The execution of GST in India in 2017 has emerged as a significant structural transformation in India’s tax governance by embedding digital infrastructure at the root of tax administration. With time, GST has emerged as a combined and integrated indirect tax in the digital tax ecosystem, merging online registration, e-return filing, online invoicing, and e-way bill generation. This reform has created huge volumes of transactional information, making India among the most significant digital tax administrations across the globe. Though digitalization has boosted compliance administration and transparency, the most relevant question that remains in the frame is whether India’s GST system is administratively and constitutionally equipped and ready enough for Artificial Intelligence-backed predictive tax governance. This study examines the GST model of India using a combined conceptual and empirical examination to assess its readiness for predictive analytics. The study employs a comparative evaluation with three strategically selected nations – Estonia, known for its well-developed digital architecture; Australia, recognized for well-administered compliance risk engines; and Brazil, noted for its digital invoicing in real time within a federal framework. This evaluation can provide valuable insights for researchers and policymakers. The study also undertakes a SWOT analysis to highlight India’s major strengths, weaknesses, opportunities and threats. GST revenue trend analysis from 2017 to 2024 is also employed to assess structural ability. Better compliance and expansion over time. Increasing and uniform progression highlights boosting formalization and better reporting mechanisms, which act as prime foundations for predictive modeling and AI- driven tax governance.
Keywords	Goods and Services Tax , Cascading effect , Predictive Tax Governance , SWOT Analysis , Comparative Tax Framework, Revenue Trend Analysis , Artificial Tax In taxation, etc.
Field	Mathematics > Economy / Commerce
Published In	Volume 8, Issue 4, July-August 2026
Published On	2026-07-07
DOI	https://doi.org/10.36948/ijfmr.2026.v08i04.83302

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From Digitalisation To Artificial Intelligence: Assessing India’s Gst Readiness For Predictive Tax Governance

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