Goods and Services Tax (GST) Implementation in India: A SAP - LAP-Twitter Analytic Perspective

Global Journal of Flexible Systems Management
https://doi.org/10.1007/s40171-021-00297-3
ORIGINAL RESEARCH
Goods and Services Tax (GST) Implementation in India: A SAP–

LAP–Twitter Analytic Perspective
Arun Kumar Deshmukh1 • Ashutosh Mohan1 • Ishi Mohan2
Received: 30 May 2021 / Accepted: 29 December 2021

Ó The Author(s) under exclusive licence to Global Institute of Flexible Systems Management 2022
Abstract In a federal structure, India’s determination to GDP ratio, skewed GST payers base, negative stakehold-
much-needed fiscal reforms has been widely applauded at ers’ perception of GST (revealed through Twitter sentiment
its face value when she relinquished her previous complex analysis), and the evil of tax evasion. The other merits
and inefficient tax regime to embrace the long-awaited realized by the economy are presented as benefits to the
Goods and Services Tax (GST). It has been a significant consumers, MSMEs, improved ease of doing business
economic move post-independence and requires validation ranking, and foster make-in-India and Aatmanirb-
of facts after its introduction. The present study aims to harBharat move by the government.
present a general macroeconomic analysis of the extent to
which the adoption of GST has improved existing tax Keywords GST Indian economy Indirect tax
administration and resultant general economic well-being Innovation implementation Public policy
of a democratic political economy like India in light of SAP–LAP analysis
innovation implementation theoretical perspective. Fur-
ther, the study tried to determine how the stakeholders
perceived such big-bang reform even after the three years Introduction
of its adoption. The study attempted to assess to what extent
the adoption of GST has indeed influenced the economy in The economic reforms in India after the 1990s pushed her
general and citizens and/or consumers in particular while growth as a globally integrated nation with remarkable
using a case-based qualitative inquiry. The present improvements in terms of regulatory efficacy, macroeco-
research applied the situation–actor–process; learning– nomic stability, and geopolitical constancy (World Bank,
action–performance analysis framework for the case 2019). Besides China in the Asian continent, India emerged
analysis. The facts reveal that India has observed a as one of the fastest-growing economies in the last few
tremendous increase in tax base vis-à-vis revenue collec- decades (Paul & Mas, 2016). Fortifying the topsy-turvy yet
tion. Yet, some efforts are desired to improve the low tax to relatively sustained growth story, India has witnessed
phenomenal indirect tax reform (Chikermane, 2018) in the
past three decades and demonstrated economic resilience
& Arun Kumar Deshmukh by embarking upon another breakthrough in July 2017.
[email protected]; [email protected]
According to the experts, after liberalizing the Indian
Ashutosh Mohan economy in 1991, the Goods and Services Tax (henceforth
[email protected]
GST) is a significant taxation turnaround by the Indian
Ishi Mohan government (Jha, 2019; Siddiqui, 2018). India has tra-
[email protected]
versed a long path to embrace GST as an excellent and
1
Institute of Management Studies, Banaras Hindu University long-awaited indirect tax reform aimed at one nation, one
(BHU), Varanasi 221005, India tax, and one market (GST Council, 2020a). The global
2
Faculty of Commerce, Banaras Hindu University (BHU), experience revealed that GST has made the business pro-
Varanasi 221005, India cesses more efficient than ever by simplifying the tax
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structure and reducing the number of state and central constructivist ontology (Saunders et al., 2019). The SAP–
levies (Nutman et al., 2021). GST is an indirect and des- LAP analysis-backed qualitative case-based inquiry meets
tination-based tax. It appears to have influenced the con- the methodological and contextual requirements.
sumers indirectly and directly impacted the businesses The study is organized in various sections and sub-
(Fernando & Chukai, 2018); however, its ripple effect is sections comprising a literature review about GST, inno-
being felt across the three core sectors of the economy (Jha, vation implementation, and SAP–LAP analysis followed
2019). by research methods comprising how SAP–LAP analysis is
The complexities and inefficiencies of previous tax performed with its framework to answer the above research
regimes in India (Roychowdhury, 2012) compelled the questions. The result and discussion section elaborates the
authorities to convert the decade-long discussion into detailed analysis and interpretation of individual compo-
reality. The shortcomings were primarily characterized by nents of the SAP–LAP framework concerning GST
cascading turnover taxes between the center and states in implementation.
the federal structure, making the regime less comprehen-
sive (Rao & Chakraborty, 2010). The central and state
levies had some inherent limitations, such as central taxes Review of Literature
could not cover the value addition in goods outside the
manufacturing stage, including a few listed services This section presents a literature review about GST and
(Deloitte, 2020; Roychowdhury, 2012). To transform the indirect taxes, innovation implementation, and SAP–LAP
indirect taxation system, GOI had introduced the long- analysis under three sub-sections followed by motivation
awaited Goods and Services Tax or GST in July 2017. for this research and gap analysis.
Sensing its magnificence, FICCI (2021) called it a big bang
economic reform after independence. Despite all merits Literature on GST and Indirect Taxes
and demerits of the Indian GST implementation, little
understanding exists of its influence on the economy (Kir, In public finance, taxes are usually collected as significant
2021) in general from the perspective of the stakeholders. revenue sources as direct and indirect taxes. The taxes paid
Also, a little understanding was observed in the existing directly by the public, such as corporate income tax,
body of knowledge, particularly on innovation implemen- income tax, wealth tax, are referred to as direct taxes. In
tation in the emerging Indian public policy domain even contrast, indirect tax is essentially consumption-based tax
though GST roll-out to be a process innovation in the such as value-added tax or VAT, service tax, and customs.
economic system. It calls for research in the identified field The revenues from indirect taxes are shared jointly by the
about how fruitful was the introduction and implementa- central and state government and some local bodies in the
tion of GST in the economy and the response patterns of federal structure. In contrast, direct taxes are the central
the stakeholders. government’s subject matter. France implemented GST in
The present study aims to analyze the extent to which 1954, and the same was followed by over 100 countries,
the implementation of GST has improved exiting indirect including several emerging economies such as Brazil,
tax administration and the general economic state of a China, and now India (Kir, 2021), after observing its
democratic political economy like India. The way stake- demonstrated success across the globe. Economists noted
holders have perceived such big-bang economic reform that a country’s development hinges upon the mobilization
after three years. A theoretical perspective of innovation of tax revenue (Dabla-Norris et al., 2017; Schlotterbeck,
implementation was applied, citing the context and 2017). It is pertinent to ensure stable tax revenues to meet
knowledge gaps concerning a public policy measure in a the significant budgetary heads such as healthcare, infras-
developing economy. Thus, it attempts to answer two tructure, and education. The increasing tax revenue leads to
diverse research questions (RQs): economic growth and development (Besley and Persson,
2009; Gaspar et al., 2016; Milios, 2021). Also, enhancing
RQ1. How has the implementation of GST affected
tax collection is crucial (Akitoby et al., 2018; Fenochietto
India’s general economic scenario? and
& Pessino, 2013) to attain the Sustainable Development
RQ2. How have various stakeholders perceived the new
Goals (SDGs) propounded by United Nations. Therefore,
tax regime?
an economy is expected to have an efficient tax policy and
The nature of the research questions asked determines administration. However, the tax structure differs across
the epistemological ground for the research (Saunders the continents and countries (Besley & Persson, 2009;
et al., 2019). The core aspect of questions mentioned above Fenochietto & Pessino, 2013). Sindzingre (2007) pin-
predominantly belongs to the interpretive paradigm, which pointed that Asian developmental states do not rely on high
requires selecting appropriate methods justifying levels of taxation, which is characterized by their capacity
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to commit and intervene credibly in policies directed regional (Garg, 2019; Kulkarni & Apsingekar, 2021). In
toward growth rather than a tax. addition, expounding the situation after the implementation
Research by Onaolapo et al. (2013) revealed that the of GST, The New Indian Express (2021), in its report on
adoption of value-added tax showed a statistically signifi- GST, mentioned that the government’s bonafide intentions
cant influence on revenue generation in the Nigerian con- back GST yet, technical glitches and design-related flaws
text. The study also pinpointed the need for dedicated and caused ineffective execution during its early phase. The
integrated efforts from the stakeholders to improve VAT technical malfunction also caused fake invoicing by some
collections. The study also analyzed how value-added tax business enterprises. Despite all advantages, some signifi-
impacted revenue generation in Nigeria. They asserted that cant implementation flaws include technical glitches, fre-
the consumption-based taxes should be assessed on dif- quent changes in the rules, malfunction of input tax credit
ferent considerations such as administrative feasibility, claim system, multiple tax slabs and frequent changes in
relative revenue potential, voluntary compliance, for better items covered under these slabs, etc. (Financial Express,
implementation. These considerations also equally apply to 2019; The New Indian Express, 2021). Many businesses
GST implementation. have to confront multiple litigations due to a lack of clarity
Some of the cross-sectional studies with panel data and on various rules and their varied interpretations in different
case studies were conducted to analyze the impact of socio- states. This aroused interest in conducting the study to
political determinants, tax policy, economic dynamics, and unearth several theoretical and practical learnings that may
economic structure in an economy (Garg, 2019; Kir, 2021; lead to future research.
Kulkarni, & Apsingekar, 2021). Plenty of studies unveiled Having cited the above literature, the researchers
the relationship among factors influencing the revenue observed a lack of primary and secondary literature linking
outcome while highlighting the complexities in separating indirect tax reform in an economy and its economic impact.
the relevant determinants (Crandall & Kidd, 2006; Dom, The studies cited primarily belong to tertiary literature,
2018, 2019). The study conducted by Gupta (2007) which was used to establish the viewpoint. However, due
explored the relationship between economic development to the nascent stage of GST implementation in India, it
and the structure of the tax revenue realization in devel- becomes difficult to deploy quantitative panel data analy-
oping countries and asserted a positive correlation between sis. Therefore, the study analyzed GST implementation in
per capita GDP and revenue. the economy using a factual SAP–LAP qualitative frame-
Research by Dabla-Norris et al. (2017) evaluated the work and Twitter sentiment analysis using the stakehold-
firm performance changes due to the tax compliance bur- ers’ perception mapping. It was an exploratory inquiry to
den in 21 countries using VAT and corporate tax rates to advance understanding of a less explored phenomenon with
control tax policy. Investigating the effect of tax policy an innovation implementation-led theoretical perspective.
changes on revenues, the study also emphasized on an
association between policy reforms and revenue growth in Literature on Innovation Implementation
the emerging economies (Akitoby et al., 2018) and main-
tained that policy reforms can be increased with the rising Considering GST as a process innovation in a macroeco-
rate of indirect tax, changing the type of tax being levied, nomic context, the present research cited relevant studies to
and decreasing level of exemptions. The studies measuring analyze the status of GST after three years of implemen-
the impact of VAT found mixed results as some observed tation. The previous research on innovation implementa-
growth in the revenue (Ebeke et al., 2016; Schlotterbeck, tion revolves primarily around the organizational contexts
2017) while others found it insignificant (Ngoma & Krsic, (Chung et al., 2017; Damanpour & Schneider, 2006; Dhir
2017). Some studies emphasized how socio-political fac- et al., 2020; Malaviya & Wadhwa, 2005; Singh et al.,
tors determine the extent of revenue collected relative to 2021a, b), with a slight possibility for being adapted in the
GDP and asserted that the Gini coefficient was negatively context of an economy. An economy akin to an enterprise
correlated with the revenue collections (Fenochietto & needs to constantly innovate its key processes to sustain
Pessino, 2013). Nonetheless, not enough literature could be and be competitive in a contemporary environment char-
located in the Indian context expounding implementing a acterized by ever-changing technology and handling of
tax administration policy and associated indicators. economic operations (Chung et al., 2017; Krawczyk-
The early research analyzing the impact of GST Sokolowska et al., 2021). Emerging economies such as
implementation on the Indian economy was limited and India possess numerous possibilities for innovation on
utilized only nascent and generic indicators (Bindal & several fronts including the micro- and macro-level (Dhir
Gupta, 2018; Dash, 2017; Mishra, 2018) to demonstrate et al., 2020, 2021). Past studies have shown that innovation
whether GST has attained the desired outcome after keeps the system competitive and is necessary to propel
implementation. The other studies were highly sectoral and
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superior performance (Birkinshaw et al., 2008; Dhir et al., New Indian Express, 2021). The studies primarily adopted
2021). dynamic capability theory (Teece et al., 1997), the
Nevertheless, assessing the innovation-specific out- resource-based view (Chichkanov et al., 2021), grounded
comes is intriguing in a system at both levels. It can be theory (Deloitte, 2020), etc., to understand the implemen-
analyzed with its apparent characteristics, such as the tation. Yet, studies in public policy-related aspects are
effectiveness of implementation and point of innovation limited in numbers (Singla & Hooda, 2018), requiring
itself in terms of benefits derived from it (Klein & Sorra, further investigation to analyze the same. Thus, the previ-
1996 c.f. Chung et al., 2017). It is asserted that approxi- ous literature revealed some significant research gaps in
mately two-thirds of the innovations go unsuccessful and innovation implementation comprising context gap and
pose a financial burden on the system (Altuwaijria & knowledge or theory gap. The present research aims at
Khorsheed, 2012). The entities implementing the invention bridging such gaps in the context of GST implementation
are bound to fail to attain desired benefits due to failure of using an SAP–LAP framework to investigate the degree to
innovation or implementation (Chung et al., 2017). which the GST implementation as a process innovation in
The introduction of GST in India is a process innovation public policy has impacted the general state of the
of continuous nature, depending heavily upon the princi- economy.
ples of appropriateness, accessibility, and affordability
(Fannin, 2016). Also, Singh and Dhir (2021) pointed that Literature on SAP–LAP Analysis
studies addressing innovation implementation focused on
specific organizational contexts, including manufacturing The SAP–LAP framework for analysis was initially
(Dwivedi et al., 2019; Jamwal et al., 2019), developed by Sushil (2000) and Sushil (2001a). The pre-
Entrepreneurship (Parameswar et al., 2019; Singh et al., sent study uses the SAP–LAP framework (Fig. 1) to ana-
2019), health (Birken et al., 2015; Pradhan et al., 2019), lyze the pre- and post-GST implementation scenario to
transportation (Shankar et al., 2019), financial inclusion evaluate the system’s efficacy and suggest enhancements.
(Malik et al., 2019), and ERP implementation (Nagpal Several scholars in the past applied SAP–LAP analysis
et al., 2019). However, studies cited in the public policy tools to study such situations and developed valuable
domain were scanty (Singla & Hooda, 2018; Sushil, 2008; solutions. The selected pioneering and prominent studies
Sushil, 2019, Suri & Sushil, 2012; Suri & Sushil, 2008). are presented in Table 1, which exhibits the cross-context
The extant literature in this field further revealed that most and cross-concept use of the technique.
of the studies on innovation implementation were con- The study utilizes a case-based review approach to ana-
ducted in the developed economies and, therefore, exhibit lyze India’s indirect taxation policy framework and associ-
the strategies adopted in that context, which cannot be ated indicators. The analysis is performed with an
replicated in the emerging economy scenario (Singh et al., interpretive method known as SAP–LAP (situation, actor,
2021a, b). The key differences must be thoroughly ana- process and learning, action, performance) framework
lyzed due to contextual variations in terms of demo- developed by Sushil (2000). The SAP–LAP method was
graphics, infrastructural, regulatory policies, etc., for widely used by the researchers in case-based studies (Anand
ensuring implementation of the innovation (Dhir et al., et al., 2018; Charan, 2012; Chavan et al., 2019; Kanda &
2020). Deshmukh, 2007; Anand et al., 2018; Naik & Srivastava,
Further, from the theoretical standpoint, the implemen- 2017; Pramod & Banwet, 2010; Sushil, 2019; Suri & Sushil,
tation of innovation literature has widely used dynamic 2008). As described by Sushil (2009), ‘‘SAP–LAP is a gen-
capability theory to examine how the organization can eric framework which can be used in various contexts, such
adapt its knowledge base in response to environmental as problem-solving, change management, be used as gen-
changes (Teece et al., 1997; Teece, 2018 c.f. Singh et al., eralized statements for the similar cases in the future by
2021a, b). The effectiveness of such implementation can be proper synthesis’’ (p. 11). SAP–LAP application has not
measured using the degree to which the desired outcomes been limited to the business verticals only but applied the
are realized (Singh et al., 2021a, b). According to Piening least in the public policy domain (Chand et al., 2018; Chavan
(2011), the implementation of an innovation, technology, et al., 2019; Suri & Sushil, 2008).
or practice necessitates the creation of new routines for
desired outcomes, as was the case of GST, where the
government revamped all previous processes (routine). The 3. Research Methods
system continuously tracks the systemic and process-re-
lated flaws in GST implementation such as technical glit- The paper focuses on exploring the present state of GST
ches, erroneous input-tax credit claim mechanism, multiple implementation in India by the government on completing
tax slabs with frequently changing specified items. (The its three years. The paper follows SAP–LAP framework-
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Fig. 1 SAP- LAP Framework.

Source: adapted from Sushil,
2014
Table 1 Studies on context-specific use of SAP–LAP framework

Authors Concept Context
Sushil (2000, 2001a, 2001b, 2009) Foundation method studies on SAP–LAP Conceptual
Majumdar and Gupta (2001) Information management Passenger car
Suri (2005) ICT based good e-governance Public policy
Ravi and Shankar (2006) Reverse logistics operations Paper industry
Garg and Deshmukh (2010) Engineering support issues Automobile repair
Shukla et al. (2011) Supply chain coordination Auto components
Suri and Sushil (2012) Implementation of eGovernance projects Public Policy
John and Ramesh (2012a, b); Kabra et al. (2015) Humanitarian supply chain Disaster management
Charan (2012) Supply chain performance Automobile
Mahajan et al. (2013) Manufacturing and supply chain Frozen corn
Singh and Shalender (2014) Marketing flexibility Automobile
Venkatesh et al. (2014) Sourcing practices in manufacturing Apparel
Iyengar et al. (2016) Palliative care process Healthcare
Kumar et al. (2018) Supply chain Coal transportation
Malik et al. (2019) Financial inclusion Public policy
Chavan et al. (2019) Progressive urbanization strategy Public policy
Kumar and Ambanadam (2020) Supply chain resilience Case-based
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based qualitative design. The study used a step-by-step for analysis under this framework, the introduction of GST
approach to review extant literature to understand how the can be taken as a constituent of a situation aspect, and its
past scholars have conceptualized and theorized such a macroeconomic, socio-political, technological impacts can
phenomenon. To critically examine the initiatives about be considered as the external consequences. Further,
indirect taxation and GST mainly, the authors reviewed the keeping the temporal orientation into account, the situation
publications of the GST Network, Central Board of Indirect can be referred to as what has happened? what is going on?
Taxes & customs (CBIC), National Institution for Trans- and what is expected?
forming India (NITI) Aayog, World Bank, International The actors in the framework are people, agents, or
Monitory Fund (IMF), and relevant policy documents. An stakeholders directly or indirectly related to the case situ-
attempt was made to pinpoint the gaps and plausible ation under consideration. They either influence the con-
implications on business and society by using the excerpts dition or are affected by the situation. The stakeholders
from literature and discussing with experts and stakehold- involved are the government, including the finance min-
ers affected by GST implementation. Since the emphasis istry, administrators, and policymakers in the GST net-
was on assuming the implementation at the last mile beside work, business owners or managers, customers or the
the experts, the opinions of retailers complying with GST general public. It is indeed a highly complex web of actors
and consumers who are indirectly paying it were consid- in one of the largest democracies like India. The third
ered. The existing framework gaps were recorded through aspect in the framework processes refers to how the situ-
30 experts, 200 retailers, and 1000 customers. The key ation-specific input transforms into output due to the
criterion for selecting the respondents was their direct and/ courses of action initiated by the ’actors.’ The actors enjoy
or indirect involvement in GST-related regulation or the freedom of choice to transform a situation and bring
compliance. about a change in the situation hand. In this context, the
More so, to add a qualitative dimension to the SAP– GST collection process, refund or input credit process,
LAP-based research and gauge the sentiments of different audit process, taxpayer complaint resolution process, GST
stakeholders on completion of its three years of GST, the council reform process, etc., are examples of various pro-
authors have added analyses of tweets, especially as part of cesses involved. The key actors are expected to strengthen
the situation analysis and learning synthesis. The study and optimize the strategies to enhance the situation
performs the Twitter analysis of the posts containing #GST continuously.
and its associated sentiment analysis to identify how the The interaction and synthesis of the situation–actor–
stakeholders, including the business community vis-à-vis process framework guide the learning–action–performance
the common public on social media platforms, perceived framework (Sushil, 2000, 2019). The first alphabet in the
the roll-out and the implementation of GST in India by the LAP framework stands for learning, which refers to a
government. The researchers performed the data scrapping thorough comprehension of the core issues, problems, and
from Twitter with basic Tweepy (Application Program- challenges of SAP. It can be referred to as an outcome of
ming Interface or API). The application software used in the meticulous investigation of the individual components
the process was NVivo (NCapture tool). It enables cap- vis-à-vis the collective interplay of SAP. The learning
turing the tweets using a #hashtag across the timelines. For component usually includes the generalizable output for
this research, the restriction kept was the tweets with #GST execution or insights on specific situations or objectives.
from India. The present study captured one week’s random The action is all about converting the learning insights into
tweets after completing three years for analysis. The pur- practice to eradicate the existing systemic deficiencies. It
pose was to see the polarity of the sentiments after three may emphasize enhancing the current processes by
years of GST roll-out in a random data scrapping. improving efficiency and effectiveness.
Moreover, the action component of the framework helps
SAP–LAP Analysis Framework in the development of some actionable policies or guide-
lines. The action taken will impact the performance, which
The SAP–LAP framework for analysis was initially can be observed through enhanced productivity, efficiency,
developed by Sushil (2000). The expansion of the acronym effectiveness, higher profitability in general and better
SAP–LAP refers to a situation that indicates the internal fiscal discipline, and resultant higher revenue generation in
and/or external environment. The external environment particular. It can be inferred that how flexibility in the
may include social, technological, economic, political, and system improves the overall performance (Evans & Bah-
natural environmental factors. In comparison, the internal rami, 2020; Sushil, 2019) and, as a result, how India ranks
environment may consist of organization-specific factors better in terms of governance, ease of doing business, and
such as resources, capabilities, employees, organizational systemic transparency by applying the SAP–LAP analysis.
structure, and design. When considering India as an entity
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Results and Discussion 30
25
Situation
20 Gross Tax Revenue
(in Lac Crore)
Low Taxes-to-GDP Ratio 15 % age of GDP
The World Bank statistics (2017–2019) on taxes as a per- 10

Net Tax Revenue
cent of GDP reveals that India needs to increase its share of 5 (in Lac Crore)
taxes in GDP at par with most of its developing counter- % age of GDP
parts. It further reported that the developed countries’ ratio 0
is greater than 10 percent compared to India’s 7.8 percent

(Table 2) and far below the OECD average of 34% (The
Economic Times, 2020, January). This ratio indicates how
well a government can finance its expenditure, reducing the Fig. 2 Taxes as a percent of GDP in Post-GST Era. Source compiled
borrowing. The higher proportion shows faster economic from the data accessed from https://www.indiabudget.gov.in
development as it enhances the government’s ability to
finance the expenditure. Component-Wise GST Collection
The data obtained from the official sources were ana-
lyzed and compared with the previous tax regime to answer Figure 3 depicts the component-wise GST collections in
the first research question. The analysis is presented in the three fiscals from July 1, 2017, to June 2020. In India,
Table 2 and Fig. 2 revealing the government’s fiscal the GST council divided GST into three components:
parameters, taxes as a percent of GDP. The answer to the Central GST or CGST, State GST or SGST, Integrated
second research question is addressed in the upcoming sub- GST or IGST. The CGST represents the share of the central
section nested in case-based SAP–LAP analysis. government, SGST indicates the state government’s claim,
Table 2 exhibits the gross and net tax revenue from whereas IGST is collected on inter-state movement of
2014–2015 to 2019–2020 and their share in GDP for the goods and/or delivery of services. As shown in Fig. 3, the
corresponding year. The above data highlighted the rising collection of IGST is highest among all across the three
revenue vis-à-vis is rising cost of collection and a corre- years, followed by SGST, CGST and cess. The cess is a
sponding reduction in the net figures from 2017 to 2018, minor component charged along with GST in India.
which can be attributed to the GST implementation. In
2018–2019, the gross tax to GDP ratio was 10.9, indicating Lopsided GST Payers
a 16 percent fall in tax revenue from the budget estimates.
The reduction is due to a shortfall in GST collection The recent analysis on the contribution of various business
(Financial Express, 2019). The revenue growth also cor- forms in the total GST collection (Fig. 4) reveals that
responds to the contribution of GDP figure, which hovers 62.8% of GST revenue comes from public and private
between 6 and 8% for net tax revenue, far below expec- limited companies, accounting for a meager 5.89% of the
tations. It indicates the need for further improvement to total taxpayer population. The remaining 94.11% of tax-
enhance the tax revenue collections. payers contribute 37.2% of the total GST revenue. The
proprietorship business holds a significant population with
a GST contribution of 13.35%. The other considerable
Table 2 Central government’s fiscal parameters (in Rs. lakh crore). Source Economic Survey, 2020–21
Year Gross tax revenue % age of GDP Net tax revenue % age of GDP
2014–15 12.45 10 9.04 7.2

2015–16 14.56 10.6 9.44 6.9
2016–17 17.16 11.2 11.01 7.2
2017–18 19.19 11.2 12.42 7.3
2018–19 (PA) 20.8 10.9 13.17 6.9
2019–20 (BE) 24.61 11.7 16.5 7.8
PA provisional actual, BE budget estimates
123
350000.00 Grasp of Twitter Data

300000.00
Besides the quantitative studies in the public policy
250000.00
domain, researchers started exploring the qualitative data
200000.00 CGST generated through social media due to its ability to help
150000.00 SGST decision-makers understand the acceptance of the particu-
IGST lar policy by different stakeholders (Singh et al., 2020).
100000.00
Cess Also, the policymakers have begun to recognize their social
50000.00
media presence and the responses of users and subscribers
0.00 (Fig. 5). Several scholars such as Das and Kolya (2017),
Durán-Vaca, and Ballesteros-Ricaurte (2019), and Das
et al. (2020) have attempted to study the influence of the
Fig. 3 Component-wise GST Revenue collection. Source Compiled
taxation-related aspects using social media analytics.
by authors using GOI data Another study by Shakeel and Karwal (2016) examined the
Indian union budget sentiment analysis 2016–2017. Das
and Kolya (2017), Singh et al. (2019), and Das et al. (2020)
primarily analyzed the Twitter data to understand the
contributors are public sector undertakings (PSUs) and
sentiment of the general public concerning GST. The
partnership firms. The data unfold several interesting
startup ecosystem in India was thoroughly investigated by
insights for the policymakers on future policy decisions.
Singh et al. (2020) using Twitter analytics. Such studies
Presently, GST implementation is still in its infancy and
revealed the rising trend of research using social network-
needs several policy-level improvements to keep taxation
based qualitative data. To assess the acceptance level of a
inefficiencies and evasion at bay. The authorities should
particular phenomenon, researchers have a wide variety of
first prioritize solving the significant contributors’ problem
choices to gather data such as interviews, surveys, and
so that the flow of revenue remains unperturbed and then
observation. However, whether positive or negative, col-
shift to increasing the tax base keeping the macroeconomic
lecting data objectively is challenging to infer. On the other
indicators into consideration. It will gradually enhance the
hand, the data extracted from social networks reveal the
efficiency and effectiveness of the indirect taxation system.
polarity of likes and/or dislikes.
Fig. 4 GST Contribution from Different Forms of Business. Source: www.gst.gov.in
123
Fig. 5 GST on social media.

Source GST Council (2020b)
The widely used social network-based sentiment anal- The sectoral analysis showed that MSMEs face several
ysis tool is Twitter analytics. It utilizes Natural Language challenges in adapting to the GST, which must be con-
Processing (NLP) to identify and extract personal infor- sidered. As reported by experts and taxpayers, some other
mation from multiple documents. It is capable of automatic challenges associated with GST are long time lag in
massive tweet classification to generate positive, negative, refunds, adaption and development of IT ecosystem,
or neutral polarity according to the language used in the especially by the MSMEs, inability of the system to curb
text (Durán-Vaca, & Ballesteros-Ricaurte, 2019). It helps tax evasion, etc. As part of the situation analysis, the above
in knowing the emotion or opinion of the audience about issues and challenges require the concerned actors’ action
the underlying subject. It is also evident through the social to improve.
media statistics displayed on the official website of GST in
Fig. 5 that the majority of the subscribers/followers comes Actors
from Twitter, followed by YouTube and Facebook.
As revealed in Table 3, the sentiment analysis output In a federal structure, taxes are the subject matter of the
indicated that a total of 1056 tweets were finally considered union and the states. Therefore, while counting the actors,
for analysis using NVivo. Most responses, i.e., 704 tweets, both are considered and referred to as the ‘government’ in
are either very negative or moderately pessimistic, while general for the analysis. The other actors in this context are
only 352 are recorded positively. Such sentiments are the business executives engaged in the compliance referred
revealed based on the words used by the users in their to here as ‘business’ and the customers who are paying the
tweets. Nineteen thousand one hundred ninety-seven neg- taxes indirectly and the society at large. In this tri-partite
ative comments were used to analyze the coding of terms arrangement, the government is the prime actor while the
indicated in the table. In contrast, only 7775 positive words latter are the complying parties. A systemic change in the
were used concerning GST, resulting in various stake- name of GST necessitates the active involvement of prime
holders’ low sentiment index for GST. It also indicated that actors in process design that attracts minimal resistance
such responses might be due to a lack of awareness and from the affected ones and manages the innovation
reactive ones resulting from resistance to change in the implementation effectively.
transition. The appropriation of GST is such that both center and
state share equally. According to existing arrangements, for
Table 3 Twitter sentiment analysis output. Source Compiled by authors using NVivo 12
Sentiments A: Very negative B: Moderately negative C: Moderately positive D: Very positive
Twitter sentiment responses 310 394 229 123

Percent of words coded (%) 44.46 26.71 17.8 11.03
Total words coded 11,993 7204 4801 2974
123
instance, if the tax rate is 18%, 9% CGST will go to the or GSPs to provide solutions across the nation. The role of
central government, whereas 9% SGST will be credited to these GSPs is to develop applications to be used by tax-
state government accounts for intra-state transactions. On payers who can facilitate interaction with GSTN. Figure 6
the other hand, inter-state transactions are dealt with under exhibits the work allocation under GST.
integrated GST or IGST in which the destination state and Besides process-related general measures expounded
the central government share the revenue as mentioned earlier, some of the specific issues addressed by the actors
above. Due to the complexity of transactions, especially (primarily the government) are being highlighted as—a
when multiple states are involved in the trades, sometimes gradual increase in the coverage and the scope of GST in
calls for more robust processes to deal with the input the form of inclusion and exclusion of commodities and
credit-related issues. The role of actors from government, services; revision in the coverage of various base rates
both center and state, has become more prominent in keeping the consumer sensitivity into account. Likewise,
resolving such matters. The problems related to revenue the mechanism for dividing IGST collection between
sharing and compensation to conditions during the center and state is being negotiated by the central and the
COVID-19 pandemic intensified, for which the authorities state government in the various meetings of the GST
are developing a robust mechanism. As a prime-mover, the council. Accordingly, the center is working out the long-
Goods & Services Tax Council or GST Council-a consti- pending due to states (The Economic Times, 2020).
tutional body to regulate the various aspects of GST and its Since the government is generating the lion’s share of
nationwide implementation plays a pivotal role. The Union GST revenue (63% approx.) from the public and private
Finance Minister of India chairs the council, and other sector companies, their significant attention is toward
members include the Union State Minister of Finance or resolving issues they are confronting first. The government
Taxation of all the states. GST council along with the is also developing ways to formalize the informal sectors to
CBIC has played a significant role in the implementation enhance the tax base (GST Council, 2020b) to tame lop-
process of GST in India. sided GST payers. In addition to this, the government
needs a mechanism that can facilitate to meaningfully
Process engage the stakeholders on such policy matters, which will
create awareness and bust the myths being spread associ-
The government has taken several interventions and ini- ated with the new fiscal policy instruments such as GST.
tiatives to improve the implementation process of GST in
India. GST is the most extensive indirect tax reform in Learning
India’s history, which required the integration of a
nationwide diverse taxation portfolio into a single taxation A detailed analysis of the situation presents several issues
system. Goods and Service Tax Network or GSTN was and challenges associated with the GST implementation,
created to enable building a platform to meet various prevailing even after 3 years. Some of the critical chal-
stakeholders’ GST-related needs and smoothly facilitate lenges are presented in this section.
the complex transaction. All the GST processes are covered
under the highly diverse responsibilities of GSTN. They Need for More Robust IT System
range from GST system application design, development
and operation to IT infrastructure procurement, ensuring For easy and speedy compliance, IT holds a significant role
systemic resilience against failure and disaster, helpdesk to play. Many companies, especially the MSMEs in the
setup and procedures, training and capacity building, unorganized sector, lack adequate IT infrastructure. It calls
backend system assessment for all the states and union for an efficient IT system for user-friendly tax adminis-
territories, etc. (Fig. 6). Precisely, GSTN is designed to tration. Presently, GSTN is serving as a particular purpose
provide guidance and direction on policies and governance vehicle to facilitate the businesses in this, yet more selec-
principles. tive support is desired.
Initially, GSTN was set up as a private company by the
government but later acquired a majority stake. It provides Need for Skilled Human Resources
three front-end services to the taxpayers: registration,
payment, and return. The front-end solution is also Even after three years of implementation of GST, the
assigned to develop a backend IT module for all the states/ country is facing an acute scarcity of skilled workforce in
Union Territories. Infosys is selected as a Managed Service IT and accounting. India has an adequate number of IT
Provider or MSP for this project. A total of 73 IT/ITeS and professionals, but a shortage of qualified accountants can
fintech companies and one commissioner of commercial help businesses deal with the new compliance norms.
taxes (Karnataka) are impaneled as GST Suvidha Providers
123
Fig. 6 Distribution of Work under GST. Source GST Council Knowledge Resources
Ambiguity in GST Provisions directly affects the fiscal policy and inflation rate (Kumar
et al., 2018). The higher RNR causes a loss of competitive
GST subsumed 17 different levies to ease the compliance edge for India domestically vis-à-vis globally (Bhat-
and remove the cascading effect in taxation. The system tacharya, 2017 cited from Kumar et al., 2018). The higher
needs clarity on several aspects such as precise catego- cost will push inflation and, in turn, badly affect the pur-
rization of goods and services, and tax rates for various chasing power. Narula (2016) asserted that RNR is one of
goods and services are yet to be fixed. Every next GST the most significant GST implementation challenges and
council meet comes up with newer agenda for dealing. maintains that the government should ensure no revenue
Moreover, the shift from origin-based to destination-based loss while adopting to a new taxation regime.
taxation was not easy to implement in India’s largest
markets. Now, taxes are being collected based on the Lack of Awareness Among the Stakeholders
consumption of goods and services irrespective of their
place of production, which caused a loss of revenue for The Twitter sentiment analysis revealed that many stake-
industrial states. The council resolved that the central holders perceived the roll-out of GST negatively. One of
government would compensate such a loss of revenue for the reasons could have been the lack of proper awareness
the initial few years. Also, there has been a demand from about the new tax regime. Lourdunathan and Xavier (2017)
several pressure groups to bring high revenue items such as suggested that India, a democratic country, should clarify
petrol, petroleum products, and alcohol under the ambit of its citizens about the recent amendments. Due to a lack of
GST, which is still under discussion. awareness, the citizens sometimes pay more taxes than
required, especially in the rural areas and subsequent
Tackling the RNR Conundrum knowledge of which leads them to wear a negative per-
ception of the tax regime.
It is challenging for the government to balance inflation
and net revenue loss to attain an optimal revenue-neutral Action
rate or RNR. RNR is referred to as a rate at which the
government’s revenue through the new tax regime (GST in After thoroughly analyzing the situation and the process,
this case) will be equal to the preceding taxation regime. It discussing the actions initiated to improve GST
123
implementation is pertinent. The government of India, E-Way Bill System for Efficient Compliance
through GST council and CBIC backed by GSTN, has
ensured the following changes. The GST council introduced an electronic way or e-way
bill system from April 1, 2018, initially for all inter-state
Flexibility and Simplification of Compliances movement of goods that now covers intra-state movements.
This initiative aimed to allow the movement of goods
The authorities have allowed taxpayers to comply during across the nation, which resulted in hassle-free trans-
the transition by extending the deadline for filing returns portation. The E-way bill was a monumental shift from the
and reconciliation by introducing the simplified return fil- departmental policing model to the self-declaration model,
ing system and the nationwide e-way bill. The AI-based reducing high administration costs.
chatbot GITA or GST Interactive Technical Assistant
trains the taxpayers’ interaction easily and speedily. This Some Penal Measures
way, the website visitors can interact and settle their issues
without much workforce involvement after the introduction From August 21, 2018, the council decided to have a
of the facility in June 2020. system barring the generation of the e-way bill if a recip-
ient or supplier does not file a GST return for two con-
Relief to MSMEs secutive tax periods. It resulted in regularity and timeliness
of compliance by the taxpayers.
The extension in registration threshold limit, introduction
and extension of composition scheme to service providers Anti-profiteering Mechanism by Establishing National
have been taken well by the taxpayers, which proved to be Anti-profiteering Authority (NAA)
a significant relief measure for MSMEs. Moreover, offer-
ing speedy solutions to the MSMEs’ issues, GoI has It was also observed that in many countries, GST imple-
already constituted a Group of Ministers (GoM) that the- mentation resulted in an inflationary trend despite a pro-
matically takes account of the situation in this regard. In vision of an input tax credit. The meticulous analysis
another move, it was decided by the government that revealed that it has happened because of the non-passing of
GSTN would provide free accounting and billing software the benefits to the consumers by suppliers involved in the
to small taxpayers. profiteering. Ideally, the benefit of increased input tax
credit or decrease in tax rate should pass to the recipient.
Rationalization of GST Rates When it does not pass to the recipient, it is treated as illegal
profiteering. The central government constituted NAA to
The rates of GST were decided considering the nature of examine the non-passing of the benefits of reduced tax
commodities. Some of the entities classified as necessities incidence or increase in input tax credit under GST.
were suitably reviewed and moved from the high tax
bracket (18–28%) to the low-tax bracket, which several Composition Scheme for Small Business and Services
stakeholders took as a welcome move. In the 36th meeting Suppliers
of the GST Council in July 2019, the rate rationalization
moves to emphasize and promote clean energy by council. The scheme envisaged for the small businessmen who are a
The council decided to reduce the GST rates on electric supplier of goods and restaurant services. In this, business
vehicles from 12 to 5% and charger/charging stations from with turnover up to Rs. 1.5 crore required to pay taxes
18 to 5%. equal to 1–5% on the turnover and required to make
quarterly payments from FY 2019–2020 and file the return
Mobilization of Revenue annually. In the case of service suppliers, a person has a
turnover of up to Rs. 50 lakh to pay a tax equal to 6 percent
A Group of Ministers or GoM was constituted to study the on the turnover and required to pay quarterly with the
revenue trend and assess the underlying reasons behind annual filing of the returns.
structural patterns influencing the revenue collection in
some states. It would include looking at plausible reasons The Mechanism for Government Accounts Settlement
behind the deviation of the revenue collection targets from
basic assumptions. Periodic account settlement between Centre and State is
done. Adjustments and differences related to SGST and
IGST are considered so that both center and the state get
123
their due share of tax revenues. The fund transfer is done increase in the revenue also points out toward the widening
based on the information contained in the returns filed. tax base and reducing tax evasion incidences.
The difference is vast, which is higher even after
Capacity Building Efforts by CBIC accounting for corresponding inflation and GDP growth
rate. The data presented for the year 2017–2018 represent
The CBIC has played a significant role in drafting GST the tax revenues for only one quarter (April–June 2017) as
law, especially IGST and CGST law under the center’s this was the final quarter of the previous tax regime.
purview. With the rising number of taxpayers, CBIC has Likewise, the data indicated for 2020–2021 is also for a
also suitably scaled up its IT infrastructure to deal with single quarter (April–June 2020). The data also demon-
massive data and other related challenges. CBIC is working strates a sudden decline in revenues through GST in the
on an ambitious project worth Rs. 2256 crore for re-engi- quarter due to the COVID-19 nationwide lockdown and the
neering its existing software and planning to replace it with resultant extension of the deadlines by the government,
all new ‘SAKSHAM’ for GST. Such capacity-building which may exhibit a hike in the next quarter. The GST
initiatives facilitate the smooth transition in the innovation figures include central GST, state GST, integrated GST,
implementation saga at the macroeconomic level. and cess, a revenue-sharing mechanism designed by the
GST council in India.
Performance
Benefits for the Consumers
Having analyzed the situation, actors, processes, the
authors presented learning and action taken. The present The removal of cascading effects in preceding tax regimes
section deals with specific aspects of the action taken, (CENVAT, state VAT, service tax, etc.) has benefited the
which enhanced the performance. The performance anal- consumer the most. Consequently, the prices of several
ysis can be taken as benefits being realized by various products have come down considerably. The reduced pri-
stakeholders in the economy. ces have contributed to more consumer surplus and may
accumulate greater purchasing power soon.
VAT and GST: Comparison of Two Regimes
Performance on Ease of Doing Business
Table 4 presents a precise comparison of the total collec-
tions of the two tax regimes, i.e., pre-GST era up to June The one nation, one tax, one market formula to bring
2017, where the taxpayers have to comply with a multi- uniformity and simplicity, GST reduced multiple taxes and
plicity of taxes and post-GST era wherein GST subsumed fewer exemptions. The compliance cost also came down
the other taxes with effect from July 2017 onward. In the significantly with the unification of the tax regime. It also
pre-GST regime, payers have to comply with significant resulted in convenient record-keeping and gradually auto-
taxes such as value-added tax or VAT, service tax, central mated compliance through the processes such as registra-
sales tax or CST, octroi and 14 more such state and local tion, return, and refund. All interactions are routed through
levies. The comparison explicitly reveals a sharp upswing the GSTN portal resulted in lesser public interference
in GST revenues between 2017 and 2020 compared with between tax administration and taxpayers. Due to the
the taxes collected between 2014 and 2017. For instance, if online filing of returns, the compliance environment has
the revenue figures for 2016–2017 and 2017–2018 are to be improved.
compared, there is a sharp rise of more than 30 percent. Such online processes have reduced the dependency on
Similarly, the collections for 2018–2019 record growth of time-consuming paperwork and contributed to building a
more than 60% over the previous fiscal (Fig. 7). The more robust taxation system. Moreover, it led to quicker
online verification of input credit. These endeavors
Table 4 Revenue comparison between the two tax regimes (figures in INR Crore). Source Compiled from data available at https://www.gst.gov.
in/download/gststat_interactive
Year 2012–13 2013–14 2014–15 2015–16 2016–17 2017–18
Pre-GST collections 286,185 308,736 331,824 397,334 391,932 107,522

Year 2017–18 2018–19 2019–20 2020–21
Post-GST collections 540,049.16 876,781.28 944,403.14 139,090.56
123
Fig. 7 Revenue comparison Total GST Collections VAT+ Collections

between GST and
VAT ? Taxes (in Rs. Crore) 1000000.00 450000
900000.00 400000
800000.00 350000
700000.00 300000
600000.00 250000
500000.00 200000
400000.00 150000
300000.00 100000
200000.00 50000
100000.00 0
0.00
2017-18 2018-19 2019-20 2020-21
collectively enhanced India’s position in the World Bank’s benefits observed due to its implementation would remove
ease of doing business performance index by 79 positions the impediments to inter-state trade and thereby project
from 142 in 2014 to 63 in 2019 (IBEF, 2020). India as a common market and realize the vision of one
nation, one tax, and one market. The study indicates that
Benefits to MSMEs and New Entrepreneurs GST implementation is on its way to attaining the set
objectives of unification of the Indian market, simplifying
With an increase in GST registration threshold for small the compliance procedure, and enhancing the tax base to
businesses having annual aggregate turnover of more than finance the developmental aspiration of the nation. The
rupees forty lakhs in the case of goods suppliers and rupees outcomes indicated that the GST being a process innova-
twenty lakhs in the case of service suppliers. A single tion has been implemented well hitherto with some tem-
registration is required under GST, which is more poral adjustments as the effectiveness of implementation
straightforward than the previous regime of multiple hinges on the extent to which the stated objectives are
compliances. The composition scheme for some businesses attained, which is consistent with the implementation-re-
has also proved beneficial for several firms. lated study by Singh et al. (2021a, b). However, it is too
early to say that introduction of GST has led to the
Fostering Make in India and Aatmanirbhar Moves attainment of these targets yet the preliminary analysis
illustrates that it has been a promising move. It is evident
GST led to creating a unified common market, which through some of the key economic indicators mentioned in
attracted investment from foreign players as well as the SAP–LAP analysis that within the short span of the
national corporations in various industries, which led to GST regime, the government could expand its tax base
pursuing the Make in India initiative and Aatmanirb- without hurting the stakeholders’ sentiment and attain a
harBharat (Self-reliant India) move for the government. much better ranking on the ease of doing business while
Barring a few short-term exceptions due to the COVID-19 nurturing MSMEs. Additionally, the processes involved,
pandemic, India observed an aggregate demand boost. such as GST collection, refund or input credit, audit pro-
However, the rise in manufacturing activity and employ- cess, GST council reforms, GST Network, taxpayers’
ment could not be attained as expected before the GST complaints, require continuous improvement and time
introduction. It has gainfully improved the country’s bound re-engineering to meet changing business
overall investment climate, and it will subsequently benefit requirements.
the states. The LAP synthesis revealed first the situation-based
learning, which demands a robust IT system to tame the
evaders and miscreants such as recent fake invoicing
Implications and Conclusion fiasco. It has reduced the chances of error and enhanced
faceless and timely verification. The frequent changes in
GST is assumed to be significant indirect tax reform to the GST provisions, on the one hand, offer flexibility, but at
propel the economic growth engine, promisingly replacing the same time, it causes troublesome transactions for the
the intriguingly complex and multi-layers taxation regime enterprises. As revealed from the Twitter sentiment anal-
with a much simpler, transparent, and tech-driven admin- ysis results that the stakeholders exhibited a declivity
istration. The present study’s analysis revealed that the toward the GST implementation, which can be the outcome
123
of lack of awareness and a typical tendency of inherent The theoretical implications of the study are evident
resistance to change for the new system. The innovation through its propensity to address the knowledge gap
implementation literature also necessitates the constructive encompassing an exploratory case-based inquiry linking
engagement of the stakeholders to ensure its success which GST implementation and economic scenario in the Indian
is consistent with the study by Chung et al. (2017). context. It also established that the implementation issues
The action taken includes the introduction of flexibility require constant supervision and immediate action. The
and simplicity in the compliance mechanism as and when findings drawn from SAP–LAP analysis are also consistent
desired. The e-way bill system also facilitated efficient with the report conceptualized by CAG (2019) presented
compliance and partially overcame the issues related to tax through Fig. 8 is self-explanatory, exhibiting the extent to
evasion. Nonetheless, the GST regime should establish a which the objectives of GST roll-out are attained. It men-
robust design with solid checks and balances to eradicate tions that the two significant market objectives, unification
the evaders and promote good tax governance ultimately. and simplification of the tax structure, have been achieved
Furthermore, the capacity-building efforts by the CBIC are well except with a slight fallout on simplified form and
yet to show up the outcomes which may be public after the procedure. However, the other objective about IT compli-
implementation of the ambitious SAKSHAM system. The ance is partially completed with some fallout. The actors
performance analysis explicitly exhibited the superiority of must make a collaborative endeavor (Singh and Dhir,
the GST regime over the past VAT regime on several 2021) to create a simplified IT-enabled process to attain the
dimensions. The GST implementation has immensely last and most important objective (Fig. 8). Although such
benefitted the consumers, MSMEs, and new enterprises by problems are expected during the transition phase of
removing multiple compliance requirements through pro- implementation through IT as observed in the previous
cess simplification and thereby improving India’s ease-of- research by Anand et al. (2018), Suri (2005), Suri and
doing-business ranking. To achieve the ambitious Make-in- Sushil (2012), and Suri and Sushil (2008), which are
India and Aatmanirbhar Bharat goals, GST can prove to be commonly related to implementation hurdles due to inef-
a gamechanger, provided the efforts are directed toward fective change management strategies (Siddiqui, 2018;
eradicating the systemic loopholes. Singh et al., 2020).
Fig. 8 Objectives of GST roll-out, achievement, Impact, and fallout. Source CAG, 2019—https://cag.gov.in/
123
Furthermore, the study advances an understanding of emerging markets and low-income countries: Lessons from a
how SAP–LAP analysis can analyze the fiscal policy issues new dataset. International Monetary Fund.
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Authors’ Contribution AKD contributed to conceptualization, Charan, P. (2012). Supply chain performance issues in an automobile
writing original draft, methodology, validation, writing—review and company: A SAP–LAP analysis. Measuring Business Excel-
editing. AM contributed to writing—review and editing, supervision. lence, 16(1), 67–86. https://doi.org/10.1108/
IM contributed to writing—review and editing and supervision. 13683041211204680
Chavan, M., Chandiramani, J., & Nayak, S. (2019). Assessing the
state of physical infrastructure in progressive urbanization
Funding The research is a part of a funded research project from
strategy: SAP–LAP analysis. Habitat International, 89, 102002.
Indian council of Social Science Research (ICSSR), India and Min-
Chichkanov, N., Miles, I., & Belousova, V. (2021). Drivers for
istry of Human Resource Development (now, Ministry of Education)
innovation in KIBS: Evidence from Russia. The Service
under Institute of Eminence (IoE), Banaras Hindu University. The
Industries Journal, 41(7–8), 489–511.
authors gratefully acknowledge the opportunity given by ICSSR and
Chikermane, G. (2018). 70 Policies that Shaped India 1947 to 2017,
MHRD/MoE to conduct academic research on GST implementation
independence to $2.5 Trillion. Observer Research Foundation.
in India and provide inputs for policymaking for improving the
Accessed on October 2021 from https://www.orfonline.org/wp-
existing state of GST implementation.
content/uploads/2018/07/70_Policies.pdf
Chung, G. H., Choi, J. N., & Du, J. (2017). Tired of innovations?
Declarations
Learned helplessness and fatigue in the context of continuous
streams of innovation implementation. Journal of Organiza-
Conflict of interest All authors declare that they have no conflicting
tional Behavior, 38(7), 1130–1148.
interest.
Crandall, W. J., & Kidd, M. (2006). Revenue authorities: Issues and
problems in evaluating their success. Accessed on September
Ethical Approval This study primarily used secondary data and did
10th, 2020 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=
not involve any particular human or animal subjects.
944078
Dabla-Norris, M. E., Misch, F., Cleary, M. D., & Khwaja, M. (2017).
Tax administration and firm performance: New data and
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Sushil. (2009). SAP–LAP linkages—A generic interpretive frame- IIM Lucknow, effectiveness of MGNREGA (By Govt. of Rajasthan),
work for analyzing managerial contexts. Global Journal of and GST and business strategy (sponsored by ICSSR New Delhi). He
Flexible Systems Management, 10(2), 11–20. has published his research papers in several ABS/ABDC ranked
Sushil. (2019). Theory building using SAP–LAP linkages: An journals and also presented papers in various international and
application in the context of disaster management. Annals of national conferences. His research interests include demand/supply
Operations Research, 283(1–2), 811–836. chain management, public policy implementation, and sustainable
Teece, D. J. (2018). Business models and dynamic capabilities. Long- marketing & consumer behavior. ORCID: https://orcid.org/0000-
Range Planning, 51(1), 40–49. 0003-1839-1364
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities
and strategic management. Strategic Management Journal, Ashutosh Mohan did his masters in Business
18(7), 509–533. Administration from Faculty of Management
The Economic Times. (2020) What is the tax-to-GDP ratio & where Studies (FMS), Banaras Hindu University, Var-
does India fare on this indicator? Accessed online July 2020 anasi. He worked as Senior Research Fellow at the
from https://economictimes.indiatimes.com/budget-faqs/what-is- Faculty of Management Studies (FMS), University
tax-to-gdp-ratio-where-does-india-fare-on-this-indicator/article of Delhi, for three years after clearing the UGC-
show/73222499.cms JRF examination and received Doctorate Degree.
The New Indian Express. (2021). Four years of GST: The good, bad He also got the award of D.Litt. (Management)
and ugly. Accessed on July 29th, 2021 from https://www. from Banaras Hindu University. He is a recipient of AICTE’s Career
newindianexpress.com/business/2021/jun/27/four-years-of-gst- Award for Young Teachers (CAYT). He completed one Major Project
the-good-bad-and-ugly-2321931.html funded by ICSSR, New Delhi and is working on one Major Project
Venkatesh, V. G., Dubey, R., & Aital, P. (2014). Analysis of sourcing funded by AICTE. He co-authored a widely acclaimed book on
process through SAP–LAP framework—A case study on apparel Consumer Behavior, published more than 15 papers in refereed
manufacturing company. International Journal of Procurement journals, and presented more than 30 research papers at various
Management, 7(2), 145–167. international and national forums, including the paper presentation in
World Bank. (2019). The World Bank in India: Overview. Accessed the prestigious IPSERA conference at the University of San Diego
online April 24th, 2020 from https://www.worldbank.org/en/ USA, 7th SMEs Conference at Kuching, Malaysia. He is also a
country/India/overview/ recipient of CAPS Fellowship, University of Arizona, USA. He is
serving as the Managing Editor of BHU Management Review. He
guided Six Doctoral research candidates and more than 50 Master’s
Key Questions Dissertations. He widely traveled throughout the world for his aca-
demic endeavors covering the USA, European Union, UAE, Russia
1. How has the implementation of GST affected India’s general and East Asian countries. He conducted and/or served as a resource
economic scenario? person at various forums such as MDP of GAIL & Apollo Hospi-
2. How have various stakeholders perceived the new tax talAICTE – QIP Programmes, TSM, FMS-DU, IIT-D, UGC-Refresher
regime? and Orientation Courses. He coordinated Two National conferences,
Three Executive Development Programmes (EDP) and Three Quality
Improvement Programmes sponsored by AICTE. He worked as fac-
ulty at the Centre for Management Studies, Jamia Millia Islamia, New
Publisher’s Note Springer Nature remains neutral with regard to Delhi, for two years. Presently, he has been in teaching, research and
jurisdictional claims in published maps and institutional affiliations. consultancy as Associate Professor at Institute of Management
Studies [Upgraded from Faculty of Management Studies (FMS)],
Banaras Hindu University (BHU), Varanasi.
Arun Kumar Deshmukh is an Assistant Profes- Ishi Mohan is an Assistant Professor at Faculty of
sor at Institute of Management Studies, Banaras Commerce (FoC), Banaras Hindu University,
Hindu University (BHU), Varanasi. He earned his Varanasi. She has done her M.Com. from Faculty
PhD from Banaras Hindu University (BHU) Var- of Commerce, BHU with Three Gold Medals of
anasi in management. Dr. Deshmukh was awarded the university. After qualifying the UGC-NET
three fellowships of national importance during his exam in Commerce stream, she completed her
doctoral studies including UGC-JRF/SRF, ICSSR- doctoral research from Faculty of Commerce,
National Doctoral Fellowship, and MHRD Fel- BHU. She co-authored Three books and published
lowship. He is an executive graduate of IIM Calcutta in Marketing a dozen papers in refereed journals and reputed books as chapters. She
and Operations. His corporate affiliations include Bajaj Electricals, has designed and taught courses of Business Economics, Finance,
Malayala Manorama Co. Ltd., and Dainik Bhaskar. He has also Audit, Organizational Behavior, etc. Her current research interest
worked on various research projects of national and international relates with stock market behavior, business finance and economics.
importance such as NAIP (sponsored by World Bank and ICAR) at Dr. Mohan has over a decade experience of teaching and research.
123

Goods and Services Tax (GST) Implementation in India: A SAP - LAP-Twitter Analytic Perspective

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Global Journal of Flexible Systems Management

Goods and Services Tax (GST) Implementation in India: A SAP–

Received: 30 May 2021 / Accepted: 29 December 2021

Fig. 1 SAP- LAP Framework.

Table 1 Studies on context-specific use of SAP–LAP framework

Results and Discussion 30

The World Bank statistics (2017–2019) on taxes as a per- 10

is greater than 10 percent compared to India’s 7.8 percent

2014–15 12.45 10 9.04 7.2

350000.00 Grasp of Twitter Data

Fig. 4 GST Contribution from Different Forms of Business. Source: www.gst.gov.in

Fig. 5 GST on social media.

Twitter sentiment responses 310 394 229 123

Pre-GST collections 286,185 308,736 331,824 397,334 391,932 107,522

Fig. 7 Revenue comparison Total GST Collections VAT+ Collections

organization and top managers 1. British Journal of Manage- pace-with-growth-as-gst-collection-falls-short-of-target/

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