GST 2.0: Redefining India's Indirect Tax Ecosystem

India’s Goods and Services Tax (GST) marked a historic step towards simplifying indirect taxation and creating a unified national market. Yet, the initial phase of GST revealed practical challenges such as complex compliance procedures, input tax credit mismatches, fake invoicing, and technological constraints. In response, GST 2.0 has emerged as a natural evolution of the reform, aiming to strengthen the system through technology-driven governance and data-based compliance. GST 2.0 reflects a shift from return-based taxation to transaction-level, real-time monitoring supported by e-invoicing, automation, artificial intelligence, and analytics. This study explores the concept, need, technological framework, and implications of GST 2.0, while examining its impact on businesses, tax administration, and the broader economy. The paper suggest that GST 2.0 has the potential to enhance transparency, curb tax evasion, and improve revenue stability, provided it is supported by system stability and taxpayer-friendly implementation