The implementation of the Goods and Services Tax (GST) through the Constitution (One Hundred and First Amendment) Act, 2016, stands as one of the most radical structural overhauls in the history of independent India’s economy. By dismantling a complex web of cascading central and state indirect taxes, GST transformed the way businesses handle GST registration, GST filing, Input Tax Credit (ITC) and interstate tax compliance under the broader vision of “One Nation, One Market, One Tax.”
Now, nearly a decade into its lifecycle, the indirect tax regime is transitioning into its next critical avatar frequently conceptualized by financial experts and legal scholars as GST 2.0. To dissect the massive structural shifts, operational challenges, and legal bottlenecks of this evolving era, National Law University (NLU), Jodhpur, through its Centre for Economics, Law and Public Policy (CELP) and the Centre for Tax Laws (CTL), in collaboration with the Indian Council of Social Science Research (ICSSR), has announced a two-day National Seminar on “Next-Generation GST Reforms: Law, Governance and India’s Development Pathways.” Coinciding with the Silver Jubilee year of NLU Jodhpur, the seminar scheduled for October 24–25, 2026, will bring together members of the judiciary, policymakers, tax professionals, and legal academicians to deliberate on future GST reforms, GST amendment frameworks, compliance systems, and India’s long-term economic growth strategy under Viksit Bharat@2047.
1. The Genesis of GST 2.0: Evolution Since 2017
When GST rolled out in 2017, the initial years were heavily dominated by stabilization efforts fixing server glitches on the GST Network (GSTN), settling transition credits, and standardizing return filing intervals. However, the contemporary taxation landscape demands far more than mere stabilization.
The next generation of reforms under GST 2.0 is defined by an aggressive push toward absolute digitization and systemic rationalization. The modern regime relies intensely on:
-
AI-Driven Enforcement: Utilizing advanced automated risk-assessment systems to cross-verify data instantly.
-
Faceless Scrutiny: Reducing physical interaction between taxpayers and tax inspectors to eliminate corruption and red tape.
-
Deep Data Analytics: Integrating corporate tax footprints with external indicators like FASTag logs, e-way bill movements, and custom data to uncover deep-seated tax evasion networks.
While these automated measures have successfully accelerated revenue mobilization with monthly GST collections consistently breaking records they simultaneously expose complex statutory and constitutional questions regarding taxpayer rights, procedural fairness, and the boundaries of executive power.
2. Deep-Dive: Core Themes of the National Seminar
The academic structure of the seminar is meticulously compartmentalized into core thematic tracks designed to address the most volatile arguments currently shaking up Indian tax tribunals and courts.
┌─────────────────────────────────────────┐
│ NLU Jodhpur National GST Seminar │
└────────────────────┬────────────────────┘
│
┌─────────────────────────────┼─────────────────────────────┐
▼ ▼ ▼
┌─────────────────┐ ┌─────────────────┐ ┌─────────────────┐
│ Constitutional │ │ Technology & │ │ Dispute │
│ Federalism │ │ Compliance │ │ Resolution │
├─────────────────┤ ├─────────────────┤ ├─────────────────┤
│ • State autonomy│ │ • AI analytics │ │ • GSTAT delays │
│ • Council voting│ │ • Automated ITC │ │ • Writ burden │
│ • Border trade │ │ • Privacy norms │ │ • Settling cases│
└─────────────────┘ └─────────────────┘ └─────────────────┘
Pillar A: Constitutional Framework & Fiscal Federalism
The introduction of GST fundamentally altered center-state relations by forcing states to surrender a massive chunk of their independent taxing autonomy in exchange for a seat at the GST Council. The seminar will focus heavily on:
-
The Dynamics of Cooperative Federalism: Evaluating whether the voting structures within the GST Council disproportionately favor central mandates over regional requirements.
-
Judicial Overhauls: Analyzing landmark supreme court judgments that have continuously redefined whether GST Council recommendations are strictly binding or merely persuasive on sovereign state legislatures.
Pillar B: Technology, Enforcement, and Taxpayer Rights
The shift toward algorithmic tax policing via platforms like BIFA (Business Intelligence and Fraud Analytics) has revolutionized tax tracking but created a new set of logistical headaches for corporate India. Panels will explicitly deliberate on:
-
Data Privacy Concerns: The extent to which tax authorities can access electronic devices, metadata, and private server systems during sudden search and seizure actions.
-
Automated Mismatches: Addressing cases where honest small-to-medium businesses face sudden blockages of their Input Tax Credit (ITC) due to algorithmic red flags raised by a supplier's filing delay, shifting the burden of proof unfairly onto the buyer.
Pillar C: Dispute Resolution and the Road to GSTAT
The lack of operational GST Appellate Tribunals (GSTAT) for years forced businesses to clog the dockets of various state High Courts with writ petitions simply to settle basic administrative disputes. With GSTAT benches finally rolling out across states, the seminar will map:
-
The Structural Readiness of GSTAT: Assessing whether the judicial and technical member composition is well-balanced enough to dispense specialized tax justice rapidly.
-
Reduction of Litigation: Developing standardized alternative dispute resolution (ADR) paths, simplified compounding of offenses, and avoiding aggressive, repetitive appeals by the revenue department over settled legal principles.
3. The Call for Papers: Structuring Next-Gen Policy
To ensure that the seminar yields actionable blueprints rather than abstract theoretical debates, NLU Jodhpur has opened a formal Call for Papers (CfP). The Indian Council of Social Science Research (ICSSR) is actively sponsoring the compilation of evidence-based research papers presented during these technical sessions.
Essential Submission Timelines & Guidelines
For researchers, independent tax consultants, and law scholars looking to shape future legislative policies, the deadlines are explicitly defined:
-
Abstract Submission Deadline: July 12, 2026 (Word limit: 250–300 words outlining hypothesis, research methodology, and expected policy contribution).
-
Full Paper Submission: September 20, 2026 (Word limit: 6,000–8,000 words conforming to standard legal citation models).
-
The Rewards: To incentivize top-tier rigorous analysis, outstanding research papers presented across categories stand to win cash awards totaling ₹45,000.
Selected high-quality papers will be fast-tracked for publication in an edited book with an ISBN assignment by a globally recognized academic publisher, or featured in peer-reviewed tax journals.
Conclusion: Crafting an Equitable Tax Era
The NLU Jodhpur National Seminar arrives at an absolute turning point in India's developmental history. While tax revenues must expand to fund critical public infrastructure, the legal frameworks governing this collection must remain fair, predictable, and strictly rooted in constitutional justice. By systematically matching academic scholarship with field experience from administrators and practitioners, this seminar looks to establish the definitive legal and policy framework required to propel India securely down its chosen economic path.
Frequently Asked Questions (FAQs)
Q1. Who is organizing the National Seminar on Next-Generation GST Reforms?
Ans. The seminar is being jointly organized by the Centre for Economics, Law and Public Policy (CELP) and the Centre for Tax Laws (CTL) at National Law University (NLU), Jodhpur, in academic collaboration with the Indian Council of Social Science Research (ICSSR).
Q2. When and where will this national event take place?
Ans. The two-day national seminar is scheduled to take place on October 24–25, 2026. The event is uniquely significant as it coincides with the prestigious Silver Jubilee year celebrations of NLU Jodhpur.
Q3. What exactly is the core focus of "GST 2.0" discussed in this seminar?
Ans. GST 2.0 represents the next generation of indirect tax reforms in India. It focuses heavily on structural changes like tax rate rationalization, automated faceless scrutiny, AI-driven compliance tracking, data analytics-backed risk management, and settling ongoing constitutional friction points between the Center and States.
Q4. What is the submission deadline for research papers?
Ans. Prospective authors and researchers must submit their extended abstracts for review by July 12, 2026. Once the abstract is accepted, the final deadline for submitting the comprehensive full-length research paper is September 20, 2026.
Q5. Are there any awards or publication opportunities for participants?
Ans. Yes. The seminar features outstanding paper presentation awards with total cash prizes worth ₹45,000. Additionally, exceptional papers will be compiled and published in a peer-reviewed journal or an edited volume by a highly reputed academic publisher.
Q6. Who should attend this national seminar?
Ans. This seminar is specifically curated for legal practitioners specializing in taxation, corporate financial officers, chartered accountants, policymakers, tax administrators, judicial officers, academic researchers, and advanced law or commerce students who wish to analyze the intersection of tax law, economics, and public governance.
Author Note
Kanan Gautam is a GST and business compliance content specialist associated with FreeGST.co. She regularly researches GST registration, GST amendments, GST returns, e-invoicing, MSME compliance, and regulatory updates issued by GSTN, CBIC, GST Council, and the Ministry of Finance. Her content focuses on simplifying complex tax and compliance topics for business owners, startups, professionals, and MSMEs across India.