Name: Shweta & Manju Mittal
Country: India

Year: 2026
Volume: Volume-11, Issue-1, January-June 2026
Page Number: 637-651
DOI: https://doi.org/10.5281/zenodo.20438820

ABSTRACT
This paper explores the major issues and challenges affecting compliance behaviour of GST in India through exploratory factor analysis. Primary data were gathered among taxpayers, and statistical methods were used to determine the underlying dimensions influencing compliance. The findings indicate that six important factors exist which are: IT Readiness of Authorities, Manpower and Training, Transition Time, Support in Awareness and Registration, Support in Filling Returns, and Support in Claiming Refunds. Among these, the readiness of IT was found to be the most significant factor, and therefore the critical role of technological infrastructure as a facilitator of compliance. The results have shown that the technological efficiency and administrative support have a significant influence in shaping the behaviour of taxpayers under the GST regime. The study is also relevant to the existing literature by offering a multidimensional framework of the understanding of the problem of the GST compliance in the developing economy. The information gained can help the policy-makers to make the system more efficient, the taxpayers more supportive and the voluntary compliance in the GST system in India more effective.