National Seminar on GST Law in India: Reviewing Reforms, Reflecting on Challenges and Road Ahead for Viksit Bharat@2047

The Faculty of Law, University of Delhi, through its 5-Year Integrated Law Course (ILC), invites you to a two-day National Seminar on GST Law in India: Reviewing Reforms, Reflecting on Challenges and Road Ahead for Viksit Bharat@2047, organised in collaboration with the Indian Council of Social Science Research (ICSSR), New Delhi.

The seminar will be held on 25-26 September 2026 in offline mode at Maharishi Kanad Bhawan, Faculty of Law, University of Delhi. It traces the evolution of the GST regime since its introduction in 2017, analyses the recent GST 2.0 reforms, and reflects on the constitutional, statutory and procedural challenges that remain, bringing together the judiciary, tax administrators, practitioners, academics and researchers.

Established in 1924, the Faculty of Law, University of Delhi, is a nationally revered institution for legal scholarship, nurturing over 10,000 students across its LL.B., 5-Year Integrated Law Courses (B.A. LL.B. (Hons.) and B.B.A. LL.B. (Hons.)), LL.M. and Ph.D. programmes. The 5-Year Integrated Law Course (ILC), launched in the Faculty's centenary year, blends legal education with humanities and business administration.

The seminar is held in collaboration with the Indian Council of Social Science Research (ICSSR), the apex body of the Government of India for research in the social and human sciences, established in 1969 under the Ministry of Education.

The seminar invites papers on the following themes, including but not limited to:

1. Constitutional and jurisprudential foundations of GST - fiscal federalism, role of the GST Council, judicial interpretation.
2. Legislative framework and its interpretation - structure and evolution of GST legislation, recent amendments and reforms.
3. Procedure and compliance under GST - registration, return filing, e-invoicing, digital compliance and practical challenges.
4. Enforcement, penalties and litigation - enforcement mechanisms, prosecution, adjudication and emerging litigation trends.
5. Adjudicatory and institutional mechanisms - adjudicating authorities, tribunals, dispute resolution and administration.
6. Capacity building, legal awareness and research in GST - tax literacy, training and academic research.
7. Reform, rationalisation and the future of the GST regime - rate rationalisation, simplification, technology and digital governance.
8. GST for Viksit Bharat@2047 - GST as a driver of growth, ease of doing business, and support for MSMEs, startups and innovation.

The themes are indicative; authors may explore other relevant issues within the broader GST framework.

The seminar invites participation from:

• Undergraduate (UG) students
• Postgraduate (PG) students
• PhD scholars
• Academicians
• Legal practitioners
• Chartered Accountants
• Company Secretaries
• Cost Accountants
• Management professionals

Co-authorship of up to three (3) authors is permitted.

• Abstract: An extended abstract of 800-1,000 words outlining the key arguments, research questions, methodology and preliminary findings, clearly indicating relevance to the seminar themes. It must include references and citations in the 21st Edition Bluebook format.
• Full paper: Accepted authors must submit the full paper by 30 August 2026. It should typically be 6,000-8,000 words inclusive of references, tables and figures, prepared in MS Word format following the same citation style.
• Submission of the full paper is mandatory for presentation. Authors who fail to submit by the deadline will not be included in the seminar programme.

Publication: Selected papers will be considered for publication.

Registration fees (exclusive of GST; GST applies at appropriate rates):

• UG/PG students & PhD scholars - Rs. 400 (one author), Rs. 800 (two authors), Rs. 1,200 (three authors).
• Academicians/practitioners/other professionals - Rs. 800 (one author), Rs. 1,600 (two authors), Rs. 2,400 (three authors).

Accommodation may be provided to outstation participants subject to availability; alternative arrangements, if needed, may carry additional charges.

• Commencement of registration: 15 May 2026
• Abstract submission: 15 July 2026
• Intimation of acceptance: 30 July 2026
• Full paper submission: 30 August 2026
• Last date for registration: 5 September 2026
• Date of conference: 25-26 September 2026

Submit your extended abstract through the dedicated submission Google Form (forms.gle/Qj1ChrhYBa2321ZU7) and register through the registration Google Form (forms.gle/wKWLVyEZtmYeUFZJ6). For queries, write to gstseminar@ilc.du.ac.in.

• Extended abstract of 800-1,000 words with 21st Edition Bluebook references
• Topic mapped to one of the seminar sub-themes
• Up to three co-authors only
• Abstract submitted by 15 July 2026 via the submission form
• Registration completed via the registration form
• Full paper (6,000-8,000 words, MS Word) ready for the 30 August deadline if accepted