LEGAL ANALYSIS OF GST OFFENCES IN THE TELECOMMUNICATION SECTOR IN INDIA

AUTHOR – SUBHA SREE.E, STUDENT SAVEETHA SCHOOL OF LAW, CHENNAI

BEST CITATION – SUBHA SREE.E, LEGAL ANALYSIS OF GST OFFENCES IN THE TELECOMMUNICATION SECTOR IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (2) OF 2024, PG. 1035-1050, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT:

This study offers a thorough legal analysis of Goods and Services Tax (GST) offences within India’s telecommunication sector, addressing the sector’s complex regulatory and compliance environment. The telecommunication industry, characterised by its rapid technological evolution and intricate service structures, presents unique challenges in GST administration. The research examines various issues contributing to GST offences, including misclassification of services, discrepancies between reported revenues and actual GST filings, and the accurate calculation of input tax credits. It provides a detailed assessment of the existing regulatory frameworks and enforcement mechanisms, identifying significant gaps and inefficiencies in audit practices and compliance monitoring. It  highlights that the sector’s diverse service offerings and bundled packages often lead to confusion and errors in GST reporting. It also explores the frequent misreporting of revenues and challenges in accurately claiming input tax credits due to the sector’s complex pricing models and service bundles. By evaluating current enforcement strategies, the study reveals that existing measures may fall short in addressing the nuances of telecommunication services, suggesting that improvements are needed in both regulatory guidelines and enforcement practices. Technological advancements are identified as a key area for potential improvement. The study advocates for the adoption of automated compliance tools, data analytics, and blockchain technology to enhance accuracy in GST reporting and streamline audit processes. These technologies can provide more robust mechanisms for detecting discrepancies and ensuring compliance, thereby reducing the incidence of GST offences.

Keywords: GST offences, telecommunication sector, legal analysis, tax compliance, regulatory frameworks