The Department of Management, BITS Pilani, Pilani Campus, in collaboration with Indian Council of Social Science Research (ICSSR), conceptualised GSTREAM 2026 - the national seminar on GST 2.0: Trends, Research, and Effects on MSME – with an aim to understand the awareness and impact of India's Next-Generation GST Reforms, which went into effect on September 22, 2025. While GST 2.0 has been implemented, this seminar embeds a conference to gain better understanding of the comprehensive tax regime in the context of entrepreneurs, start-ups, and Micro, Small, and Medium Enterprises (MSMEs).

The indirect tax regime of the country transformed with the introduction of GST on July 1, 2017. It has brought in a quantum leap in terms of transparency, ease of compliance, integration of federal and state tax systems, and facilitated business transactions. However, its transient impact is yet to analysed. One of the wider gap evident in understanding GST implications has been in the context of MSMEs, while startups and entrepreneurs continue to face a number of challenges such as input tax credit shortages, strain on working capital, and increasing complication of compliance provisions. These bottlenecks may be further accentuated with the lack of awareness about GST2.0. The embedded conference of GSTREAM 2026 thus makes an early attempt to bring academia and industry stakeholders together to pave the way for better awareness and compliance. Aligned with the mission of Vikshit Bharat, 2047, the conference will be a platform for presenting research which addresses a critical gap, i.e. how these recent regulatory, legislative, and technological changes pertaining to GST affect MSMEs' operational efficiency, financial viability, and growth.