Since its introduction through the Constitution (One Hundred and First Amendment) Act, 2016, GST has fundamentally reshaped India's indirect taxation framework by creating a unified national market and redefining Centre-State fiscal relations. Over the years, the regime has evolved through legislative interventions, judicial interpretations, technological innovations, and administrative reforms. As India moves towards the next phase of tax reform, often conceptualised as “GST 2.0”, new questions arise concerning efficiency, transparency, compliance, taxpayer rights, and cooperative federalism.

The proposed seminar seeks to examine these developments within a broader socio-economic and governance framework. GST 2.0 is increasingly characterised by measures such as rate rationalisation, AI-driven compliance and enforcement mechanisms, faceless scrutiny, e-invoicing, automated risk assessment systems, and enhanced data analytics. While these reforms aim to streamline tax administration and strengthen revenue mobilisation, they simultaneously raise important constitutional, legal, and policy concerns. The seminar aims to foster informed deliberations on these emerging issues and contribute to evidence-based policymaking.

The event assumes particular significance as National Law University, Jodhpur commemorates its Silver Jubilee year, celebrating twenty-five years of excellence in legal education, research, and public engagement. Guided by the theme, "25 बरसां रो गौरव, सदियां रो संकल्प" (25 Years of Pride, A Resolve for Centuries), the University reaffirms its commitment to advancing scholarship that addresses pressing national concerns and contributes meaningfully to India's constitutional and developmental aspirations.

The seminar aims to bring together a diverse group of stakeholders, including members of the judiciary, policymakers, tax administrators, legal practitioners, chartered accountants, economists, academicians, researchers, industry representatives, and students. By facilitating dialogue among these stakeholders, the organisers seek to bridge the gap between academic inquiry and practical policymaking in the field of indirect taxation.

The objectives of the seminar include examining the constitutional and legal architecture of GST 2.0, analysing the implications of technology-driven compliance mechanisms, assessing the economic impact of proposed reforms across sectors, and evaluating the role of institutions such as the GST Council in strengthening fiscal federalism. The seminar also aims to encourage high-quality academic research and generate actionable recommendations that can contribute to the development of a stable, transparent, and growth-oriented indirect tax regime.

The thematic scope of the seminar reflects the interdisciplinary nature of contemporary GST discourse. The seminar invites scholarly engagement on a wide range of issues, including the legal and constitutional dimensions of GST reforms, judicial developments relating to classification disputes and input tax credit litigation, delegated legislation under GST, and the evolving role of alternative dispute resolution mechanisms in tax administration. Discussions are also expected to focus on enforcement powers under the GST framework and the need to ensure proportionality and accountability in their exercise.

Another important dimension of the seminar concerns the increasing integration of technology within tax governance. The use of artificial intelligence, data analytics, automated compliance systems, and faceless scrutiny mechanisms has transformed the administration of indirect taxes. While these developments promise enhanced efficiency and reduced human discretion, they also necessitate critical examination of due process safeguards, taxpayer rights, algorithmic accountability, and digital governance standards.

The seminar further recognises the significant economic implications of GST reforms across diverse sectors of the Indian economy. Participants are encouraged to examine the impact of GST 2.0 on agriculture, manufacturing, services, logistics, insurance, and digital commerce. Particular attention is expected to be devoted to the concerns of Micro, Small and Medium Enterprises (MSMEs), start-ups, and emerging businesses, which constitute vital drivers of economic growth and employment generation. Discussions may also explore questions relating to ease of doing business, sustainable growth, regional fiscal stability, and India's external economic engagement.

To encourage rigorous scholarship and facilitate meaningful academic exchange, the seminar provides opportunities for researchers and academicians to present original papers aligned with the conference themes. All submissions will undergo a blind peer-review process and will be assessed on the basis of originality, analytical depth, methodological soundness, and contribution to the field. Selected papers will be presented before an audience comprising distinguished scholars, practitioners, policymakers, and industry experts.

The seminar is open to faculty members, research scholars, doctoral candidates, students, tax professionals, chartered accountants, policymakers, industry practitioners, MSME representatives, start-up founders, and other stakeholders interested in contemporary developments in taxation and governance. Individuals who do not wish to present papers may participate as delegates and benefit from the technical sessions, keynote addresses, expert panel discussions, and interactive deliberations that form an integral part of the programme.

In recognition of exceptional academic contributions, the organisers have instituted awards for the best paper presentations. The Best Paper Award carries a cash prize of ₹20,000, followed by prizes of ₹15,000 and ₹10,000 for the second and third best papers respectively. These awards seek to encourage high-quality research and acknowledge outstanding scholarly engagement with issues relating to GST reforms.

The National Seminar on “Next-Generation GST Reforms: Law, Governance and India's Development Pathways” represents an important initiative aimed at fostering interdisciplinary dialogue on one of the most significant areas of contemporary economic governance in India. By bringing together expertise from law, economics, public policy, industry, and administration, the seminar seeks to generate insights capable of informing future legislative and administrative reforms. It reflects the shared commitment of CELP, CTL, ICSSR, and National Law University, Jodhpur towards advancing research, promoting informed public discourse, and contributing to the development of an equitable, technologically advanced, and constitutionally grounded fiscal framework for India's future.

Awards and Important Timelines

To recognise and encourage excellence in research and scholarly engagement, the organisers have instituted awards for the most outstanding paper presentations at the seminar. The awards will be determined on the basis of both the quality of the submitted paper and the presentation before the evaluation panel. The following cash prizes will be awarded:

Best Paper Award – ₹20,000

Second Best Paper Award – ₹15,000

Third Best Paper Award – ₹10,000

The decision of the evaluation committee in this regard shall be final and binding.

Prospective participants are also required to take note of the important deadlines associated with the seminar. The schedule for submissions and registration is as follows:

Last Date for Registration: 28 June 2026

Last Date for Abstract Submission: 12 July 2026

Notification of Abstract Acceptance: 26 July 2026

Last Date for Full Paper Submission: 23 August 2026

Notification of Full Paper Acceptance: 20 September 2026

Conference Dates: 24–25 October 2026

Interested participants are encouraged to adhere to these timelines to ensure timely consideration of their submissions and registration. Through this initiative, the organisers seek not only to facilitate meaningful academic discourse but also to promote high-quality research capable of contributing to the future development of India's indirect tax regime.

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