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The rapid digitalization of public finance has transformed tax administration worldwide. In India, the implementation of the Goods and Services Tax (GST) marked a significant milestone in tax reform through a unified and technology-driven framework. However, challenges such as tax evasion, invoice fraud, data manipulation, and cybersecurity risks persist. This paper explores the potential of blockchain technology in strengthening GST systems by enhancing transparency, traceability, and accountability. By examining the integration of blockchain into tax administration architecture, the study highlights its benefits for fraud reduction, real-time verification, and intergovernmental coordination. The paper concludes with policy recommendations for implementing blockchain-enabled tax governance in a federal system.
Keywords: Blockchain, GST, Digital Governance, Tax Transparency, E-Governance, Public Finance.