In 2017, the Government of India launched the goods and services tax (GST), referred to as “one tax, one nation, one market”. This tax all Indian businesses are subject to this tax. GST was framed with the objective of bringing tax handling for all businesses onto a single platform and developing a transparent and effective system in which all businesses will pay taxes. This paper identifies and addresses GST implementation challenges and proposes a solution, GSTChain, using blockchain network technology. Currently, GST is collected at the sellers end and bifurcated between the Indian state and central governments. GSTChain is a blockchain system based on trust and autonomy with the objective of making taxpayers’ lives easy and tax collection efficient and transparent for the government.

2017年，印度政府推出商品及服务税（GST），简称“一税一国一市场”。此税 所有印度企业均需缴纳此税。GST 的目标是将所有企业的税务处理放在一个平台上，并开发一个透明有效的系统，所有企业都将在其中纳税。本文识别并解决了 GST 实施挑战，并提出了一种使用区块链网络技术的解决方案 GSTChain。目前，商品及服务税在卖方端征收，并在印度州政府和中央政府之间分叉。GSTChain 是一个基于信任和自治的区块链系统，其目标是让纳税人的生活更轻松，税收对政府来说高效透明。