The Goods and Services Tax (GST) was implemented on July 1, 2017, under the banner of “One Nation, One Tax, One Market”. In Jammu & Kashmir, it was implemented on July 8th 2017. It marked one of India’s most ambitious economic reforms since independence, subsuming 17 central and state taxes and 8 cesses into a unified value-added tax system. Nine years later, in 2026, GST has evolved from initial teething troubles into a mature, digitally driven framework that has significantly boosted revenue, formalized the economy, and streamlined compliance & enhanced tax base. The journey reflects continuous adaptation through the GST Council, technological upgrades, and landmark “Next-Gen” or GST 2.0 reforms in September, 2025. A much-elaborated base of legal provisions and fully automated interface between taxpayer and tax authorities through common GST portal managed by GSTN (Goods & Services Tax Network) has been introduced. There is no physical interface between taxpayer & tax administrator after the successful implementation of new tax regime GST in mid-2017. A new assesse specific administration has replaced the earlier tax-specific administration, as now, the Union & State Governments charge tax on a single tax base and the taxpayer has interface with a single authority- either Central or the State or the Union Territory , as the case may be. The first five years of GST in India will always be remembered as a saga of perseverance, determination and will to conquer all hurdles to move forward. Overall the nine years of journey of GST is broadly divided into three phases, 1st. the implementation phase, 2nd. The consolidation phase & 3rd. the maturity & reforms phase.

Genesis and Early Challenges (2017–2020):The constitutional foundation was laid by the 101st Amendment Act, 2016, which created the GST Council as a federal apex body for decision-making .The Central Board of Indirect Taxes (CBIC) is the apex body responsible for policy formulations & administrating indirect taxes, including GST. It was renamed from CBEC........

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