As India enters the tenth year of rollout of the Goods and Services Tax, the focus is shifting from implementation to efficiency through use of artificial intelligence, data sharing and process simplification to reduce compliance costs, speed up refunds and tighten enforcement. The government is increasingly using technology to simplify compliance, particularly for micro, small and medium enterprises (MSMEs), while integrating GST, income tax and customs databases to improve risk assessment, curb tax evasion, and reduce manual intervention.