International Journal For Multidisciplinary Research

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Volume 8 Issue 5
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Digital GST Governance and Tax Compliance in India: A Statistical Assessment of E-Way Bill Trends and Audit-Detected Risks

Author(s) Mr. SURAJ PRAKASH MISHRA, Mr. Bhuvnesh KUMAR
Country India
Abstract Abstract
This paper examines digital GST governance and tax-compliance risks through descriptive statistics on e-way bill (EWB) trends and a structured analysis of audit findings. It draws on the Comptroller and Auditor General of India’s Performance Audit Report No. 12 of 2025 on the E-Way Bill System under GST, its Compliance Audit Report No. 25 of 2025, the GSTN Annual Report 2023–24, the official “8 Years of GST” statistical report, the Economic Survey 2025–26, a Government of India Press Information Bureau publication, and the seminar brochure. The CAG trend series covers taxpayers under Central jurisdiction from 2018–19 to 2021–22; it is analysed separately from national GSTN/GST Portal totals. National EWB generation increased from 619.59 million in FY 2019–20 to 1,304.69 million in FY 2024–25 and was reported at 188.27 crore (approximately 1.883 billion) in FY 2025–26. The last figure is rounded in the source, so its implied year-on-year growth of about 44.3 per cent is approximate. The paper distinguishes system-use indicators from compliance outcomes and separates risk flags, audit observations, accepted observations and recoveries. Audit evidence identifies risks involving non-filing or under-reporting, registration status, input tax credit mismatches and preventive administration. The analysis uses descriptive statistics because annual aggregates and risk-based audit samples do not support causal or population-wide claims. It concludes with recommendations for interoperable validation, risk-based scrutiny, data quality, transparent case tracking and proportionate compliance design.
Keywords Keywords: Goods and Services Tax; e-way bill; digital governance; tax compliance; audit; data validation; India.
Field Sociology > Economics
Published In Volume 8, Issue 5, September-October 2026
Published On 2026-10-26
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CrossRef DOI prefix of IJFMR is 10.36948/ijfmr

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