New Delhi, June 24 -- Dhirendra Kumar

New Delhi: Nine years after the rollout of the goods and services tax (GST) regime, businesses have largely embraced India's biggest indirect tax reform, with 99% reporting a positive or neutral experience, according to a Deloitte India survey. As the tax regime matures, businesses are now shifting their focus to 'GST 2.0', seeking reducing disputes, speeding up of refunds, improving working capital and simplifying compliance.

The findings come at a time when GST collections continue to be robust. In May, the Centre and states together collected Rs.1.94 trillion in gross GST revenue, before adjusting for refunds, up 3.2% from Rs.1.88 trillion mopped up a year ago.

The survey covered 1,096 C-suite a...