K R Uday Bhaskar, Principal Chief Commissioner of CGST and Central Excise, Mumbai Zone, talks about how GST will continue to play a pivotal role in India’s growth story.
Reflecting on the GST journey since its rollout in 2017, what do you consider the most significant achievements and learnings from the perspective of the Mumbai Zone?
Since its rollout in 2017, GST has transformed India’s indirect tax system into a unified national market, and the Mumbai Zone has emerged as the largest contributor, accounting for nearly 15% of national GST revenues. The Zone has consistently focused on timely registration of taxpayers and extending handholding support, particularly to MSMEs and first-time registrants, to make compliance easier. It has also been at the forefront in disposing of refund claims within the prescribed timelines, ensuring that businesses do not face cash flow blockages. On the enforcement side, the Zone has effectively deployed risk-based scrutiny and data analytics to detect and prevent revenue leakages while minimising hardship to genuine taxpayers. Simultaneously, regular outreach and grievance redressal initiatives have helped build trust and strengthen voluntary compliance. Recognising the importance of continuous skill upgradation in tax administration, officers are regularly trained under the Karmayogi programme to better understand taxpayer needs and to resolve grievances quickly and empathetically. In addition, behavioural sensitisation training has been imparted to nearly 2,500 cutting-edge level field officers in the Mumbai Zone, equipping them to engage with taxpayers more effectively and with greater awareness This combination of robust enforcement, timely facilitation, and institutional capacity-building has defined the Mumbai Zone’s GST journey, reflecting a balanced approach towards revenue mobilisation and ease of compliance.
With the recent rollout of GST 2.0, simplifying tax slabs and processes, how do you see this reform impacting businesses and taxpayers in Mumbai—India’s financial hub?
GST 2.0 marks a significant step forward in rationalising tax rates and simplifying procedures. The move towards fewer, more predictable slabs and the resolution of inverted duty structures will reduce classification disputes and compliance burden, particularly for sectors like manufacturing, services, and exports that dominate Mumbai’s economy. Further, the GST motto of One Nation, One Market is being realised through seamless ITC flows, comprehensive e-way bill implementation and e-invoicing systems
For taxpayers in Mumbai, India’s financial capital — these reforms will translate into greater certainty, reduced litigation, and smoother input credit flows, ultimately enhancing competitiveness. We expect these measures to encourage voluntary compliance, support investment decisions, and make Mumbai an even stronger hub for trade, services and innovation.
Technology has been at the heart of GST administration. How has digital transformation—through AI, data analytics, and automation—strengthened monitoring, revenue collection, and fraud detection in your Zone?
The GST architecture is fundamentally technology-driven, with GSTN providing the backbone of robust digital infrastructure and continuous technology support. The registration process is now fully automated, making it faster and more transparent for taxpayers. We have effectively leveraged AI-based anomaly detection, advanced data analytics, and automated return-matching tools to identify fraudulent ITC claims, detect shell entities and curb evasion. The integration of e-invoicing and the e-way bill system with GSTN has further streamlined compliance, making the system more seamless for both taxpayers and tax administration. At the same time, technology has simplified taxpayer services — from e-filing to automated refunds — thereby improving efficiency and trust. Further, the GSTN is continuously working to integrate advanced analytics into its systems, ensuring both ease of compliance for honest taxpayers and effective prevention of revenue leakage.
Looking ahead, what role do you envision for GST in driving India’s growth story, and how do you see the Mumbai Zone contributing to this vision of ‘Transforming Taxation, Reforming Growth’?
GST will continue to play a pivotal role in India’s growth story by fostering a unified, efficient, and transparent tax system that supports both domestic and global investments. As the economy moves towards greater formalisation, GST will be an anchor in ensuring predictable revenues for nation-building while promoting ease of doing business.
The Mumbai Zone, given its contribution and status as India’s financial and commercial hub, will remain a critical driver of this vision. By combining taxpayer facilitation with data-driven enforcement, strengthening compliance, and supporting emerging sectors like fintech, e-commerce, and digital services, the Zone will advance the vision of Viksit Bharat.
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