AI and GST Compliance: Towards Smarter Tax Administration

Dr. Shrikant Vasant Bacche,              

Mahavir Mahavidyalaya , Kolhapur

Abstract : This paper explains in simple language how Artificial Intelligence (AI) can help make India’s GST system smarter and fairer. We first describe basic GST processes like GSTR3B, ITC, and invoice matching. Then we show how AI tools such as Machine Learning (ML), Natural Language Processing (NLP), Robotic Process Automation (RPA), and Optical Character Recognition (OCR) reduce routine work, improve accuracy, and catch fraud. We share short case examples from government and industry, discuss the main risks (privacy, bias, blackbox models), and suggest what accountants, businesses, and policymakers should do next. The goal is practical: fewer errors, faster refunds, and better compliance with less burden on honest taxpayers.

DOI link – https://doi.org/10.69758/GIMRJ/2509I9VXIIIP0058