Conference Theme
The main theme of this seminar is "GST 2.0: Trends, Research & Effects on MSME", to focus on GST2.0 as a policy recalibration to empower MSMEs, Start-ups and entrepreneurs to strengthen India’s economy. The embedded conference of this seminar encourages deliberations among academics, policymakers, businesses, and researchers to support future policy decisions that strengthen the MSME ecosystem. Finally, it clears the path for evidence-based analysis to achieve maximum benefits of GST. The conference is focused on three important outcomes, mentioned below as specific tracks of technical sessions.
Track 1: Policy Perspectives
This sub-theme of GST policy perspectives within GSTREAM 2026 explores the structural, policy, and regulatory aspects of Next Generation GST reforms. In its simplified tax structure, the session will probe the impact of GST 2.0 on production efficiencies through a destination-based tax system and its effects on MSMEs. Portrayed as a policy recalibration, the research presented in this session will focus on the citizen-centric changes which has been brought through comprehensive slabs.
Track 2: Awareness & Capacity
GST 2.0 Awareness and Capacity Building
The Next-Generation GST reforms represent a bold step towards building a simpler, fairer, and future-ready tax architecture. However, this can be achieved only through better awareness amongst MSMEs. This session will focus on strategies for easier adoption and capacity building towards new rates and compliance procedures for MSME. This will include research presentations on digital invoicing, e-way bills, and automation
Track 3: Compliance & Digitization
GST 2.0 Compliance with Digitization
Under this technical track, the conference will underscore the role of accessible Fintech & Regtech for economic and efficient GST compliance. By leveraging alternative data sources, such as real-time bank statements, transaction histories and e-fillings, the focus of deliberations will be digital transformation in the reformed GST system with digital utilities such as IMS 2.0 and real-time dashboards.
Forum for Collective Wisdom
GSTREAM 2026 seminar will be conceptualizing and implementing a session for collection wisdom on the second day of the conference. Interdisciplinary in its execution and spirit, the session will be an open forum moderated by track chairs who are experts in the field of entrepreneurship, management and indirect taxation, for presenters to exchange their findings and research insights. Modelled in the format of focused group discussion, the session for collective wisdom will be able to provide research direction for the near future to empower MSME.
Conference Focus: Micro, Small and Medium Enterprises
The economic backbone of India unequivocally rests on its MSME. These businesses are not just numbers; they are vibrant engines of employment generation, substantial contributors to the nation’s GDP, and crucial incubators of innovation. Spearheading the vision of “Atmanirbhar Bharat” MSME are often referred to as the "engine of growth" for the Indian economy as they contribute to nearly 45 percent of the manufacturing sector and approximately 30 percent of India’s gross domestic product. The pivotal role they play is in employment generation, including bridging the urban and rural divide. With increasing UDYAM registration, the role of MSME has become further accentuated, wherein entrepreneurship has been brought to the fore front.
Despite their immense potential, SME frequently encounter significant and persistent hurdles in accessing timely and adequate tax reporting and compliance. Problems persist concerning input tax credit accessibility, constraints on working capital, challenges in compliance, and the complications caused understanding the revised GST rates.
The new reforms need dialogue and facilitation with MSME, to help them understand that GST 2.0 fosters India’s self-reliant economic architecture through a progressive and growth oriented tax policy, realising the vision of Viksit Bharat 2047. By adopting a consumer-centric and technologically-integrated approach, the conference aims to provide an interdisciplinary platform for industry engagement with academia. The conference aims to bring practical outcomes by linking GST reform discussions with national efforts like Atmanirbhar Bharat and Viksit Bharat 2047. This is in line with initiatives to advance knowledgeable discussion, policy awareness, and community-focused research on the structural, sectoral, and cultural facets of GST reforms.
The seminar will provide travel reimbursement up to applicable train fare (A.C. three-tier) or equivalent bus fare, along with accommodation support and hospitality for selected participants.
