GST Tax Practitioner’s Survey

Understanding the needs of tax practitioners in navigating GST requirements for compliance outcomes.

Project Introduction

This study is designed to systematically explore the challenges faced by GST taxpayers and practitioners in Bihar and New Delhi, with a focus on compliance behaviour and administrative performance under both state and central GST systems. The project is motivated by the need to better understand the lived experiences of tax practitioners in navigating GST filing requirements, identifying where administrative barriers arise, and assessing how differing administrative structures influence compliance outcomes.

Partners

Researchers

Project Methodology

The survey drew a random sample from a government-provided database of thousands of taxpayers, from which a working sample of respondents was selected, equally divided between Delhi and Bihar. Over a two-month data collection window, trained enumerators conducted structured phone interviews with selected respondents, with the questionnaire focused on experiences of filing, access to support, perceptions of state versus central GST administration, and the specific constraints practitioners encounter in fulfilling their obligations.

Impact

The survey is expected to generate evidence-based insight into the everyday challenges of GST compliance, highlighting the systemic and administrative barriers that tax practitioners face in filing returns. By comparing experiences across state and central GST administrations, the study sheds light on differences in efficiency, accessibility, and support structures available to taxpayers. Beyond documenting bottlenecks such as procedural delays, compliance costs, and difficulties accessing assistance, the findings will point to opportunities for improving the responsiveness of tax administration.

Documentation

This project is currently in progress, and will be updated with findings as results arise.

Similar Projects