As India’s most transformative indirect tax reform completes eight years, the journey of GST is closely mirrored by professionals who have helped implement, shape, and decode it. One such voice is that of CA Aditya Agarwal, Co-Managing Partner at Mahesh K Agarwal & Co., who entered the profession just as GST was conceived. In this conversation, he reflects on India’s evolving tax framework, the profession’s transformation, and his own aligned growth as a legal and compliance advisor in the indirect tax space.
Q1: Your career began on the eve of GST’s rollout. What was that phase like for a young professional?
Yes, I qualified as a Chartered Accountant in 2016 and began my career with Ernst & Young (Indirect Tax vertical). By mid-2017, GST was imminent. I transitioned from EY in May 2017 and joined Mahesh K Agarwal & Co. as Co-Managing Partner, just weeks before GST went live.
The period was extremely dynamic. We were witnessing the end of legacy laws like excise, VAT, and service tax, and stepping into a unified regime. There was policy confusion, IT infrastructure chaos, and legal ambiguity. It required deep reading, clarity in thought, and calm execution. Those early days laid the foundation of my current practice philosophy — compliance through clarity, not fear.
Q2: Eight years on, what are the key shifts you’ve witnessed in GST from your vantage point as an advisor and faculty?
The GST journey has been technologically transformational. We've moved from multiple return forms and poor filing interfaces to real-time e-invoicing, automated reconciliations, and AI-based scrutiny.
As a practitioner, my focus evolved from initial implementation to compliance strategy, GST litigation advisory, and audit preparedness. I have had the privilege of:
Serving as a Special Invitee to the GST & Indirect Tax Committee of ICAI across multiple terms.
Advising various Trade Associations and Chambers.
Being a regular faculty for ICAI, ICSI, and ICMAI, guiding members and students across India.
What began as return-filing assistance has now matured into legal interpretation, handling of departmental notices, appeals, and policy interface.
Q3: What have been GST’s real achievements in the last eight years?
📊 GST Milestones at a Glance: