By subsuming multiple centra and state taxes, GST has simplified tax compliance, reduced inter-state trade barriers, and strengthened market integration.
With over 1.4 crore registered taxpayers most of them MSMEs the reform has encouraged business formalization, enhanced digital compliance through the Goods and Services Tax Network (GSTN), and improved transparency.
While more developed states have leveraged GST to enhance competitiveness and expand market access, less-developed and rural regions continue to face challenges such as compliance costs and limited digital infrastructure.
Therefore, a critical academic discussion is essential to evaluate GST’s role in promoting inclusive entrepreneurship across Indian states.
The seminar aims to examine the economic principles underlying the “One Nation, One Tax” system and to analyse the impact of GST reforms on entrepreneurship across various Indian states.
The seminar also focuses on identifying regional disparities and proposing policy measures to strengthen GST reforms in order to foster inclusive and equitable entrepreneurial growth.
Themes and Sub-Themes
- GST Policy Framework and Fiscal Governance
- Constitutional framework of GST under the Constitution (101st Amendment)
- Policy reforms and future roadmap for GST in India
- GST and public finance management
- Fiscal federalism and Centre-State revenue sharing under GST
- Legal Dimensions and Regulatory Challenges of GST
- Constitutional validity and legal challenges of GST provisions
- GST adjudication, appellate mechanisms, and tribunal reforms
- Role of judiciary in interpreting GST laws
- Harmonization of GST with other tax statutes and regulatory laws
- GST, Digital Transformation, and Technology
- Digital payment systems and GST compliance
- E-invoicing, e-way bills, and digital compliance systems
- Blockchain technology and transparent tax administration
- Artificial Intelligence and data analytics in GST enforcement
- Sectoral Impact of GST on the Indian Economy
- GST and the manufacturing sector
- Impact of GST on agriculture and agri-business
- GST implications for the service sector
- Impact of GST on logistics and supply chain management
Important Dates
- Last Date for Submission of Abstract and Full Paper: 30 May 2026
- Confirmation of Acceptance: 5 June 2026
- Last Date for Registration: 10 June 2026
- Conference Date: 18 – 19 June 2026
Paper Guidelines
- The full paper should not exceed 3,000 words, including an abstract of up to 350 words.
- All papers must follow the Harvard referencing style.
- The manuscript should be prepared in MS Word, using Times New Roman, 12-point font, with 1.5 line spacing, on A4 size paper.
- Presentation certificates will be issued only to participants who present their papers in person at the conference.
Fee Details
- UG/PG Students: Rs 725
- Research Scholars: Rs 950
- Faculty/Academicians: Rs 1250
- Participation only: Rs 800
- Industrialists: Rs 1000
Conference Awards
The following awards will be announced and presented during the closing session:
- Best Paper Award
- Best Presentation Award
Registration Procedure
- The soft copy of the paper should be submitted via email to icssrsrcssl2026@gmail.com on or before 30 May 2026.
- All submissions will be screened for plagiarism.
Contact Details
Dr. S. Thangamayan
Conference Convener
+917010576374, +919944786299
