Next-generation GST aimed at boosting India's next phase of growth

India's ambition to become a Viksit Bharat requires an economy in which enterprises of every size can grow, wherever they begin. Over the past 12 years, our govt has worked to create those conditions. GST's introduction in 2017 established a common national framework for indirect taxation. Next-generation GST carries that effort forward, drawing on nine years of implementation and the experience of taxpayers and states.Under PM Narendra Modi's vision, Next-generation GST was conceived with two connected purposes: to reduce and rationalise rates, and to make compliance easier. The rate changes took effect on Sept 22, 2025. The next phase of process reforms will come before the GST Council shortly. Together, these efforts seek to give households relief, businesses greater certainty and taxpayers a system in which they can fulfil their obligations without avoidable difficulty.The states have been partners throughout.