“Next generation GST Reforms must feel different to the taxpayer. They should feel that they are honorably treated, as they are the taxpayers to the nation. If there are people who are bad sheep among taxpayers, follow the protocol to catch hold of them. But don’t look at everybody with suspicion,” Sitharaman said.
She underscored that CGST field formations must build dedicated teams within their zones to expedite the identification of recurring issues and improve service delivery.
“I am confident that with continued reforms, dedication and teamwork, we will reach new heights in revenue, compliance and service delivery. The next Generation GST Reforms will make this system even more efficient, equitable and growth-oriented. Keep up the good work, maintain the momentum of reforms, and always remember that our ultimate goal is to make life easier for the honest taxpayer. Don’t give comfort to the dishonest taxpayer in any way. If we do that, economic growth and prosperity will surely follow.”
Accountability and swift disciplinary action
Highlighting the importance of integrity within the tax administration, Sitharaman said timely disciplinary action demonstrates that the institution holds its own officers to high standards of professionalism.
“Timely disciplinary action shows that the institution holds its own officers to high standards of professionalism and integrity. Disciplinary proceedings against the officials at different levels in the CGST field formations be concluded expeditiously in a time-bound manner within prescribed timelines given by DoPT and CVC,” she said.
The Minister noted that swift disciplinary processes reinforce public confidence and ensure fairness within the system.
“Swift conclusion of disciplinary proceedings reinforces accountability within the organisation. It also clears the perception that the public have that there’s a level of indifference or protectionism which prevails among officers that weakens the moral authority of the institution. It sends a clear message that misconduct, dereliction of duty, or unethical behaviour will not be tolerated. Prolonged proceedings unfairly affect the morale and reputation of the officers involved—particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity. The motto for disciplinary matters should be: ‘गलत किया तो खैर नहीं, सही किया तो कोई बैर नहीं (Galat Kiya Toh Khair Nahi, Sahi Kiya Toh Koi Bair Nahi)’.”
Next-generation GST reforms: Simplification and service orientation
Sitharaman directed the CBIC and CGST field formations to maintain the essence and pace of next-generation reforms. She said the upcoming phase would focus on simplifying registration, improving taxpayer services, and enhancing transparency through technology.
“Easing the Registration process: GST Council has approved to make the GST registration process easier, seamless, and more transparent by design. Technology and risk-based parameters must do the heavy lifting, not the taxpayer. From 1 November 2025, the Simplified GST Registration Scheme will grant automatic registration within 3 working days in two cases: applicants whom the system identifies based on data analysis, and those who self-assess that their output tax liability will not exceed ₹2.5 lakh per month. This single reform is expected to benefit 96% of new applicants. Task of the field formation is to operationalise it without friction.”
She also emphasized the importance of improving taxpayer assistance through well-functioning service centres.
“GST Seva Kendra in this office and across India should be well-staffed, accessible and properly maintained, so that taxpayers receive timely and quality assistance. There must be a dedicated helpdesk for GST registrations to facilitate the taxpayers in the application process. Field units must conduct an internal audit of the functioning of the GST Seva Kendras and take action on the shortcomings faced by the taxpayers.”
Economic sentiment and GST’s role
The Finance Minister cited strong market data from the Confederation of All India Traders (CAIT) as evidence that GST reforms are contributing meaningfully to the economy.
“According to the Confederation of All India Traders (CAIT): India’s festive retail sales hit an all-time high of ₹6.05 lakh crore this year. This is a 25% increase over last year’s Diwali sales of around ₹4.25 lakh crore. Of the total, about ₹5.40 lakh crore was spent on goods and ₹65,000 crore on services, making it the biggest Diwali business in India’s trading history.”
She highlighted the ‘Swadeshi Diwali’ sentiment, noting that nearly 87% of customers chose Indian-made products over imports.
“Importantly, this swadeshi Diwali saw an overwhelming preference for Made-in-India products–roughly 87% of customers chose Indian-made goods over imports. Beyond the revenue figures, what is heartening is the positive sentiment and optimism in the market. Trader surveys showed confidence at a decade high, with the Trader Confidence Index at 8.6/10 and the Consumer Confidence Index at 8.4/10.”
E-commerce also showed strong growth, reflecting digital expansion and consumer optimism.
“The e-commerce space recorded a 24% year-on-year growth in volumes while gross merchandise value (sales) posted an increase of 23%. What do these numbers tell us? They tell us that our economic policies–including the recent GST rate rationalization–is having a meaningful impact. In fact, about 72% of traders surveyed by CAIT credited the GST rate cuts on items like daily-use products, footwear, home decor and consumer durables as a key factor driving the higher sales this year. So, the GS Bachat Utsav which was launched by Hon’ble Prime Minister Narendra Modi was indeed a ‘Double Diwali’.”
As the new CGST Bhawan opens its doors at Ghaziabad in Uttar Pradesh, Sitharaman’s message set the tone for a modern, fair, and technology-driven GST regime—one that combines efficiency with empathy, and enforcement with integrity—ensuring that “the honest taxpayer feels respected, and the dishonest one feels the heat.”