International Journal of Contemporary Research in Multidisciplinary

The implementation of the Goods and Services Tax (GST) in India, effective from July 1, 2017, marked a historic transformation of the nation's indirect taxation system, to consolidate various taxes imposed by the central government and states into a single, composite taxation system. This study report provides a state-by-state analysis of GST implementation in the Himalayan state of Uttarakhand, which possesses distinct geographical, economic, and demographic characteristics.
The research examines the infrastructural readiness, administrative issues, compliance rate, and sectoral effect of GST in Uttarakhand. Emphasis is laid on the effect on MSMEs, tourism, logistics, and agriculture — industries which form the crux of the state's economy. The paper relies on information from the Uttarakhand Commercial Tax Department, GSTN portal, surveys conducted with local businessmen and tax authorities, and secondary data from government reports and scholarly work.
Evidence indicates that although GST has increased transparency, widened the tax base, and enhanced revenue stability in Uttarakhand, issues persist. These include digital illiteracy in rural pockets, over-compliance pressures on small enterprises, and cyclicality of taxes in times of tourism dependency by the state. The paper ends on policy suggestions, with a focus on capacity development, strengthening of digital infrastructure, and localized citizen outreach programs enhancing compliance and leveraging the benefits of GST for Uttarakhand to the fullest.