National Seminar on Next-Generation GST Reforms 2.0, Law, Governance and India's Development Pathways

The Centre for Tax Laws and the Centre for Economics, Law and Public Policy at National Law University, Jodhpur invite you to submit research papers for the National Seminar on Next-Generation GST Reforms 2.0: Law, Governance and India's Development Pathways. The two-day seminar is being held on 24 and 25 October 2026 in collaboration with the Indian Council of Social Science Research (ICSSR).

This is a strong opportunity if you work on tax, constitutional law, public policy, or economics. Selected papers go through a blind peer review, are presented before judges, academics, practitioners, and policymakers, and the three best papers carry cash awards. If you are a student or early-career researcher, this is exactly the kind of national platform worth your time.

National Law University, Jodhpur (NLUJ) was established in 1999 under the National Law University, Jodhpur Act and is one of India's leading institutions for legal education and research. The University is currently marking its Silver Jubilee, twenty-five years of work across constitutional governance, commercial law, public policy, and regulatory reform.

The seminar is jointly run by two NLUJ centres. The Centre for Tax Laws (CTL) focuses on in-depth study of direct and indirect taxation and organises seminars with leading tax experts. The Centre for Economics, Law and Public Policy (CELP) is an interdisciplinary platform working on fiscal policy, regulatory reform, and public finance. The collaboration with ICSSR, the premier national body for social science research funding established in 1969 under the Ministry of Education, adds further academic weight.

You are invited to submit an original, unpublished paper that engages with GST 2.0 across its constitutional, legal, economic, and technological dimensions. The sub-themes below are indicative; you may choose any other sub-theme as long as it aligns with the broad theme of Next-Generation GST Reforms 2.0.

Legal, judicial and constitutional dimensions:

• Judicial developments in GST: retrospective amendments, classification disputes, and input tax credit litigation
• The constitutional architecture of GST and cooperative federalism
• Constitutional challenges in technology-driven GST 2.0 enforcement
• Delegated legislation under GST: scope, limits, and judicial review
• Alternative dispute resolution in GST: mediation, settlement, and institutional reform
• Contemporary issues in GST, digital taxation, and fiscal federalism
• Search, seizure, arrest and investigation powers in GST: accountability and proportionality

Technology, governance and compliance:

• AI, data analytics and automation in GST 2.0: legal and policy challenges
• Faceless scrutiny, e-invoicing and digital verification
• Risk management, audit and anti-evasion architecture under GST 2.0
• Governance and compliance under GST and its impact on MSMEs
• Forensic auditing

Economic and sectoral impacts:

• Sectoral effects of GST 2.0 on agriculture, manufacturing, services, e-commerce, insurance, and logistics
• GST reforms, rural and urban livelihoods, and employment outcomes
• GST 2.0 and the push towards sustainable growth
• Integrating petroleum and alcohol into GST: legal barriers and economic distortions
• Regional impacts of GST: state-level revenue models, local industries, and fiscal stability
• GST 2.0, digitalisation, and ease of doing business
• GST and India's external sector

The seminar is open to a wide audience: academicians and faculty members, research scholars and doctoral candidates, postgraduate and undergraduate students, tax practitioners, chartered accountants, policymakers, industry professionals, MSME representatives, start-up founders, and corporate leaders interested in GST reform, fiscal federalism, and digital tax governance.

You can take part in two ways. As a paper presenter, you submit an original paper for blind peer review. As a delegate, you attend the sessions, keynotes, and panels without presenting a paper.

Your submission must meet these specifications:

• Language: English
• Abstract: up to 300 words, clearly stating the objective, methodology, key arguments, and findings
• Full paper: 5,000 to 7,000 words, inclusive of footnotes (speaking footnotes and endnotes are discouraged)
• Formatting: Times New Roman, 12 pt, 1.5 line spacing, justified alignment
• Citation style: OSCOLA
• Originality: original, unpublished, and not under consideration elsewhere; AI-generated content is not permitted
• Similarity index: must not exceed 15 percent, excluding references, bibliography, and properly cited quotations
• Submission format: .doc or .docx; the first page carries only the paper title and abstract, the second page carries a table of contents, and the main text begins thereafter
• File name: use the title of the manuscript
• Co-authorship: a maximum of two authors per paper; cross-institutional co-authorship is allowed

All submissions go through a rigorous blind peer-review process by a panel of experts and academicians. Papers are evaluated on originality, relevance, research quality, analytical depth, and contribution to the field. Only a selected number of papers, at the discretion of the organising committee, are shortlisted for presentation.

Submitting a paper is only for consideration by the selection committee and does not amount to registration. If your paper is selected, each author must complete a separate registration and pay the applicable fee per author. At least one author of each selected paper must present it at the seminar. Authors whose papers are not selected can still attend as delegates by paying the delegate fee. The decisions of the review and organising committees are final, and any amount paid is non-refundable.

Paper presenter registration includes seminar participation, the opportunity to present a selected paper, a conference kit, a certificate of paper presentation or participation, three meals, and accommodation on a sharing basis. Delegate registration includes access to all sessions and a certificate of participation; delegates arrange their own accommodation.

The three best paper presentations carry cash awards: 20,000 for the best paper, 15,000 for the second best, and 10,000 for the third best, decided on the quality of both the paper and the presentation.

First, submit your abstract (up to 300 words) through the official abstract submission form before 12 July 2026, using the format [abstract_title of the manuscript]. Register as a paper presenter through the paper presenter registration form. If you only want to attend, register as a delegate and pay the 1,000 fee through the NLUJ payment portal.

If your abstract is accepted, you will be notified by email on 26 July 2026 and must submit your full paper by 23 August 2026, with final acceptance notified by 20 September 2026. The seminar takes place on 24 and 25 October 2026 at NLU Jodhpur.

• Abstract of up to 300 words covering objective, methodology, arguments, and findings
• Abstract submitted through the official form before 12 July 2026 in the format [abstract_title of the manuscript]
• Registered as a paper presenter through the paper presenter form
• Topic aligned with the broad theme of Next-Generation GST Reforms 2.0
• Full paper of 5,000 to 7,000 words, inclusive of footnotes
• Times New Roman 12 pt, 1.5 line spacing, justified alignment
• OSCOLA citations throughout
• Similarity index under 15 percent and no AI-generated content
• First page with title and abstract, second page with table of contents, then the main text
• Saved as .doc or .docx named after the manuscript title
• No more than two authors, each registering and paying separately if selected
• Full paper submitted by 23 August 2026 if the abstract is accepted