Indian businesses overwhelmingly back GST and demand faster refunds and simpler audits, Deloitte survey shows

A Deloitte survey of 1,096 representatives from eight key industry sectors found that more than 99% of Indian businesses view the Goods and Services Tax (GST) positively or neutrally, with opposition falling to virtually zero. Respondents praised the digital compliance framework, with 69% citing it as the system’s biggest success, but highlighted persistent challenges.

Key concerns include delayed refunds (77% of firms), disputes over input tax credit (57%), and audit procedures perceived as revenue‑driven (65%). A majority called for clearer GST provisions (87%) and faster refund processing (36%). Over half (61%) want greater uniformity in audit processes, and coordinated multi‑state audits were identified as a priority. Respondents also urged the next reform phase to leverage AI‑based data processing and analytics, with 89% indicating interest in such technologies.

The survey underscores strong overall support for GST while signalling specific areas—working‑capital flow, refund speed, ITC resolution, and audit simplification—that businesses want the government to address as the tax regime moves into its ninth year.