National Conference on GST Reforms and Their Socio-Economic Impact: Exploring Digitalisation, Compliance and Ease of Doing Business [Hybrid]

Symbiosis Law School, Nagpur, in collaboration with the Indian Council of Social Science Research (ICSSR), is holding a two-day National Conference on GST Reforms and Their Socio-Economic Impact: Exploring Digitalisation, Compliance and Ease of Doing Business on 18 and 19 September 2026 in hybrid mode at its Nagpur campus.

The organisers describe the Goods and Services Tax as one of the most pivotal tax policy reforms in India's fiscal history, aimed at integrating the indirect tax system and promoting a seamless national market. The conference sets out to examine the socio-economic side of that reform, with particular regard to digitalisation, taxpayer compliance and how the changes actually affect the ease of doing business, focusing on Small and Medium Enterprises and informal sector players. The stated need is to understand not only the technical changes in GST rates, structures and compliance requirements, but their broader socio-economic implications.

The call also connects GST to the Atmanirbhar Bharat mission and to the longer horizon of Viksit Bharat 2047, and invites an interdisciplinary dialogue among scholars, policymakers, practitioners and business leaders.

Symbiosis Law School, Nagpur is a constituent of Symbiosis International (Deemed University), Pune, re-accredited by NAAC with an A++ grade. It runs the B.A. LL.B., B.B.A. LL.B., LL.M. and Ph.D. in Law programmes, and places weight on experiential learning through moot courts, internships, workshops and legal aid clinics.

Symbiosis International (Deemed University) was founded by Prof. (Dr.) S. B. Mujumdar and has 46 constituent institutes spanning management, law, mass communication, technology and health sciences, with students from over 85 countries.

The Indian Council of Social Science Research (ICSSR), established in 1969, promotes social science and humanities research through funding, training and policy-oriented studies, and is the collaborating body for this conference.

Original and unpublished abstracts and full papers are invited for presentation. Submissions should align with the central theme, though contributions from allied and interdisciplinary fields such as law, management, economics, commerce and public policy are welcome. The broad indicative themes are set out below.

Theme 1: Digitalisation and Compliance, Opportunities and Challenges

• Impact of GST on logistics, warehousing, interstate trade and supply chain efficiency
• Input tax credit utilisation, production costs and manufacturing competitiveness
• GST dispute resolution mechanisms: tribunals, adjudication and access to justice
• Consumer protection, human rights and digital surveillance in tax compliance
• Legal liability in AI assisted tax decision making

Theme 2: Ease of Doing Business, Sectoral and Regional Experiences

• Regulatory simplification, single market integration and reduction of compliance burden
• Sector specific compliance challenges across manufacturing, services and rural industries
• Impact on MSMEs, start-ups and the innovation ecosystem
• Cooperative federalism, state level experiences and centre-state fiscal relations
• FDI, business competitiveness and India's Viksit Bharat 2047 vision

Theme 3: Policy Innovations and Future of GST

• GST 2.0 reform agenda, emerging policy innovations and the evolving GST Council
• Global best practices and comparative GST/VAT models (OECD, EU, emerging economies)
• Sustainable taxation: ESG, green transitions and environmental tax policy
• Legal and constitutional dimensions of GST amendments and compliance
• Predictive tax administration, smart governance and public finance reform

Theme 4: Digitalisation of Tax Administration: Technology Platforms, E-invoicing and Innovations

• Artificial Intelligence, machine learning and data analytics in tax governance and fraud detection
• E-invoicing, real time reporting and automated compliance mechanisms
• FinTech, digital payments and RegTech in GST administration
• Cybersecurity, data protection and taxpayer trust in digital tax ecosystems
• Cross border e-commerce, digital economy and emerging GST challenges

The registration categories show who the conference is open to: research scholars and UG/PG students, academicians, and delegates from industry. Contributions from law, management, economics, commerce and public policy are all invited.

Abstract

• Authors must submit an abstract of 250 to 300 words.
• The abstract should clearly state the paper's title and outline the research objectives, methodology and/or preliminary findings.
• The submission file must include a cover page carrying the presenter's and author's name, affiliation and email address.

It is mandatory to submit a full paper for conference presentation and participation. Each manuscript is peer reviewed for academic quality, novelty and relevance, and acceptance is conveyed to the authors.

• Word limit: 3,500 to 4,000 words, inclusive of references, tables and figures.
• Co-authorship is permitted up to 2 authors, with separate registration fees applicable for each.
• Plagiarism must be below 10%, and AI-generated content is strictly to be avoided.
• Manuscripts must be submitted only in MS Word format.
• Citation style: APA 7th Edition throughout the manuscript.
• Headings: Times New Roman, font size 14.
• Body of content: Times New Roman, font size 12, line spacing 1.5.
• Footnotes: Times New Roman, font size 10.

The registration fee for article presentation is payable only by the authors of accepted papers. Authors must pay on or before 3 September 2026 for their paper to be included in the conference programme. Details of registration and payment will be communicated to the corresponding authors of accepted papers.

• Research Scholars / Students (UG/PG): ₹500
• Academicians: ₹1,000
• Delegates from Industry: ₹1,500

18% GST is charged on the registration fee additionally. Co-authorship is permitted up to 2 authors, with separate registration fees applicable.

Travel and accommodation: limited accommodation will be provided to participants in the Guest House at ₹2,700 per day and hostel accommodation at ₹500 per day, both excluding GST and subject to availability.

Plenary session on GST Reforms: Legislative Evolution and Policy Impact, 18 September 2026, 11:00 a.m. to 12:30 p.m., 1.5 hours. A seasoned academician moderates, and experts from industry share insights on the impact and scope of GST reforms and the realisation of the Viksit Bharat 2047 vision.

Panel discussion on Bridging Policy and Practice: Next Steps for GST 2.0, 19 September 2026, 11:15 a.m. to 1:00 p.m., 1.5 to 2 hours, aimed at a policy-centric dialogue among industry leaders, academicians and participants. An interactive question and answer round lets in-person attendees ask questions, with the live chat open to all participants.

Technical sessions

• Session I: Digitalisation and compliance, opportunities and challenges. 18 September 2026, 1:30 p.m. to 3:00 p.m.
• Session II: Ease of doing business, sectoral and regional experiences. 18 September 2026, 3:15 p.m. to 4:45 p.m.
• Session III: Policy innovations and future of GST. 19 September 2026, 9:30 a.m. to 11:00 a.m.
• Session IV: Digitalisation of tax administration: technology platforms, e-invoicing and innovations. 19 September 2026, 2:00 p.m. to 3:30 p.m.

The proceedings and outcomes of the National Conference will be published by the Indian Council of Social Science Research (ICSSR) after peer review. Certificates are issued to presenters on successful participation in the conference.

Abstracts and manuscripts are submitted through the official Google Form linked on the conference page, or by scanning the QR code printed in the brochure. Abstracts close on 16 August 2026, with acceptance notified on 20 August, full papers due 26 August and final acceptance confirmed on 3 September 2026.