GST AI
Your AI companion for GST practice. Every answer cites specific AAR/AAAR rulings, High Court and Supreme Court judgments, Section references, Rules, Notifications and Circulars — directly from India's most comprehensive GST knowledge base. 17 workflows — research, opinions, a reply to any departmental notice with the deadline and limitation computed before the AI writes, appeals, GSTAT applications and writ petitions.
Every Answer Backed by a Citation
No generic AI responses. Every reply traces back to a specific AAR, AAAR, High Court or Supreme Court ruling, or to a numbered Section, Rule, Notification or Circular under the GST law
Largest GST Database in India
75,000+ GST cases — AAR, AAAR, High Courts and Supreme Court — indexed with headnotes, issues, and ratio. Complete state-wise AAR coverage across all 29 states and UTs
All 5 GST Acts Combined
CGST Act, SGST Acts, IGST Act, UTGST Act and GST Compensation Act — together with CGST Rules, Notifications, Circulars and GST Council decisions — searchable as a single unified knowledge base
Understands GST Context
Ask in plain language — the AI understands ITC, place of supply, time of supply, classification, HSN, valuation, refund and export concepts without needing exact section numbers
Retrospective Tracking
Every Notification and Circular is linked to its amending history. GST Council decision tracker flags retrospective amendments, rate changes, and sunset clauses so you never miss a timeline issue
Choose Your Answer Length
Concise, Standard or Detailed — you decide. Concise gives you exactly what you would file (appeal grounds without a case-law essay); Detailed gives the full discussion. Shorter answers also use far fewer of your monthly tokens, so your plan goes further
Every GST Task — AI-Powered
Dedicated workflows for both halves of a GST practice — research, opinions, ITC, place of supply and structuring advice on one band; notices, SCN replies, appeals, writs and six GSTAT proceedings on the other — plus a deterministic GSTAT paper-book builder on the Litigation Tracker. What's new in the advisory half →
Research
Ask any GST question — classification, ITC eligibility, place of supply, valuation, refunds, e-invoicing. AI responds with direct answers and citations from AAR, AAAR, High Court and Supreme Court rulings, with Section, Rule, Notification and Circular references.
ITC Eligibility & Reversal New
Six fields — what was bought, for what use, the supplier's compliance, the year, the tax, your output mix — and the answer leads with one table: every condition of section 16(2), the 17(5) block by clause letter, Rule 42/43 apportionment, the 16(4) time limit, Rule 37, and the cure if it goes wrong. Supplier-default risk (2A/2B mismatch, 16(2)(c), Circulars 183 and 193) covered when the facts raise it.
Place of Supply, Rate & Classification New
Describe the supply and the two parties. The answer fixes goods or service, HSN/SAC and the rate entry, the place of supply with the IGST sub-section, IGST vs CGST+SGST, reverse charge, exemption or zero-rating — with the competing entry, the test that decides, the rate history and the section 77 / 19 remedy if the wrong head was paid.
Transaction Structuring New
Structure a transaction before it happens. GST on each leg with the working, a seventeen-line Schedule I/II/III, valuation, ITC and reverse-charge screen where every line is rated, alternatives costed on the same figures, the compliance each triggers, and a recommended route with a safer fallback. GST only — income-tax points flagged, not resolved.
Legal Opinion
A formal opinion on a proposed transaction, an ITC claim, a classification or a dispute — Facts, Issues, Law, a precedent table that includes the cases against you, and a Settled / Arguable / Weak conclusion with the safer course. Says when the law is against your client, first. Cited for the year, not remembered.
Client Advisory
Plain-language GST advice for business clients — tax cost in rupees where the facts allow, who bears it, the ITC position, compliance steps with dates and the risk stated honestly — in language a non-tax CFO or founder can act on.
Any Notice
Paste any of 31 departmental instruments — ASMT-10, DRC-01A/01B/01C, DRC-01, REG-17, RFD-08, MOV-07, ADT-02, DRC-22, Rule 86A, SPL-03, RVN-01. The type is detected, the reply form, deadline, limitation and penalty ladder are computed, and the AI drafts in the shape that instrument needs — from a reconciliation-first ASMT-11 to a DRC-01A decision memo.
SCN Reply & Penalty Reply
Show cause notices under s.73 / 74 / 74A and penalty notices under s.122: issues extracted automatically, each answered with the Section, Rule, Circular and the binding High Court or Supreme Court authority. Strategy memo or a filing-ready DRC-06 reply.
GSTAT Proceedings
Six Tribunal workflows under the GSTAT (Procedure) Rules, 2025 — stay, cross-objection (APL-06), rejoinder, restoration, miscellaneous applications and rectification (GSTAT FORM-01) — with the pre-deposit arithmetic, the 16-point registry checklist and the portal filing notes built in.
Grounds of Appeal
Draft grounds of appeal for GST Appellate Authority, GST Tribunal or High Court. Structured, numbered grounds addressing each finding in the Order-in-Original or Order-in-Appeal — exactly as you would file them, without case law, or with supporting case law on every proposition. Your choice, one click.
GSTAT Paper Book
From the matter file to the registry-ready bundle in one click: FORM-02-style index, continuous pagination, “Marked as Annexure-N” and true-copy stamps on every annexure, bookmarks matching the index, ≤20 MB parts for the portal, the cited judgments compiled with an index of authorities, vakalatnama / FORM-04 / affidavit / synopsis generated from the matter — and a registry-scrutiny report (Rule 21 record, pre-deposit arithmetic, Bharatkosh fee, Rule 19(3), limitation). Deterministic: no AI, no tokens. How it works · guide.
Writ Petition
Draft a constitutional writ petition under Article 226 for GST matters — classification disputes, vires of levy, retrospective amendments, violation of natural justice, Rule-ultra-vires challenges. Includes prayer, grounds, and supporting Supreme Court authority.
From Registration to Amnesty — One Card, 31 Instruments
Most GST notices are won on reconciliation inside a 7-to-30-day window, not on precedent. GST AI reads the notice, works out what the law requires, and then drafts — so the deadline, the limitation and the penalty figure are never left to the AI's imagination.
Detected
Paste or upload the notice (scanned PDFs are OCR-read). The form number and provision are recognised — "Detected ASMT-10" — or you pick the type from a list grouped by stage.
Computed
Reply form, reply-by date (calendar or working days), consequence of silence, limitation for every financial year under s.73 / 74 / 74A, penalty ladder, pre-deposit rules and a DIN check — computed by code, quoted verbatim in the reply.
Drafted
The AI writes in the shape the instrument needs: a Parts A-E ASMT-11 with the reconciliation statement, a ≤500-word portal Part B, a pay-or-dispute DRC-01A memo, a ground-wise RFD-09, a MOV-07 objection, an audit dissent, a Rule 159(5) objection, an SPL-04.
Registration
REG-03 clarification · REG-17 cancellation SCN · REG-31 suspension · REG-23 revocation — seven working days, documents-led, pending returns flagged first
Returns & Scrutiny
GSTR-3A · DRC-01B / DRC-01C portal intimations · DRC-01D · ASMT-10 scrutiny · ASMT-13 · ASMT-14 (s.63) · ASMT-16 (s.64) — reconciliation tables, portal-box text, closure in ASMT-12
Audit & Investigation
ADT-01 / ADT-02 audit · ADT-03 / ADT-04 special audit · summons u/s 70 — para-wise dissent before the para becomes the SCN; summons conduct note
Demand
DRC-01A pre-SCN intimation · DRC-01 SCN u/s 73 / 74 / 74A · penalty-only SCN — decision memo on paying now versus contesting, then the reply; s.74A misapplication for FY 2024-25 onwards flagged
Goods in Transit
MOV-06 / 07 / 09 / 10 under s.129 and s.130 — defect classified (minor / technical / substantive), release options, the 25% pre-deposit, the record for appeal
Refund
RFD-03 deficiency memo · RFD-08 rejection notice · RFD-07 withholding — ground-wise counter with the document that answers it, the Rule 89 formula rechecked, interest u/s 56
Recovery & Coercive Action
DRC-22 provisional attachment (s.83) · Rule 86A credit-ledger block · DRC-13 / DRC-16 recovery (s.79) — precondition tables from Radha Krishan Industries and the CBIC guidelines, alternative security, writ grounds
Amnesty & Revision
SPL-03 notice / SPL-07 rejection under s.128A (Madras High Court batch order of July 2026 built in) · RVN-01 revision notice u/s 108
Orders
DRC-07 and APL-04 are recognised as orders, not notices — the pre-deposit is computed and the tool switches you to the Appeal workflow
From Question to Citation in Three Steps
A ground-up Retrieval-Augmented Generation pipeline purpose-built for Indian GST law
Ask in Plain Language
Type your GST question, paste a notice, or describe a classification dispute. No special syntax — just like you'd ask a senior colleague.
AI Retrieves Authorities
The engine searches 75,000+ cases and all 5 GST Acts, Rules, Notifications and Circulars, ranks the most relevant authorities, and cross-checks each citation.
Get a Cited Answer
Receive a direct, structured answer with every case name, Section, Rule and Circular linked to the underlying source — so you can verify before you rely.
Built for GST Professionals
From solo practitioners to Big-4 indirect tax teams — GST AI accelerates every engagement
GST Practitioners
Handle notices, refunds, and registrations faster — with every reply backed by a verified citation
Chartered Accountants
GST audits, reconciliations, and advisory — research completes in minutes, not hours
Indirect Tax Consultants
Classification, place of supply, and refund strategy — with state-wise AAR awareness built in
Tax Lawyers
Draft appeals and writ petitions with Supreme Court and High Court authority at your fingertips
Frequently Asked Questions
Answers to the most common questions about GST AI
How current is the case law database?
The database is refreshed continuously. AAR and AAAR rulings, High Court and Supreme Court judgments are added as soon as they are reported. Notifications, Circulars and GST Council decisions are tracked in real time against their amending history.
Does GST AI cover state AAR rulings?
Yes. GST AI indexes AAR and AAAR rulings from all 29 states and UTs, with the state tag preserved on every citation — so you always know whether a ruling has persuasive or direct value in your jurisdiction.
Can it handle all 5 GST Acts?
Yes. CGST, SGST (all states), IGST, UTGST and GST Compensation Acts are unified in a single knowledge base. CGST Rules, Notifications and Circulars are cross-referenced with each Section.
How does it prevent hallucination?
GST AI uses a Retrieval-Augmented Generation pipeline — the AI answers strictly from retrieved authorities, and every case citation is verified against the underlying source before being returned to you.
Can I paste any GST notice directly?
Yes. The Any Notice workflow recognises 31 instruments — from REG-17 and ASMT-10 through DRC-01A, DRC-01, RFD-08, MOV-07, ADT-02, DRC-22 and Rule 86A to SPL-03 and RVN-01 — and produces the reply that instrument needs, as a strategy memo or ready to sign.
Does the AI compute deadlines and limitation itself?
No — and that is the point. The reply-by date, the limitation for each financial year under s.73 / 74 / 74A, the penalty ladder and the pre-deposit are computed by TaxCorp's rules engine and handed to the AI as fact. The AI narrates; it never derives a date.
Which GSTAT forms does it use?
The GSTAT (Procedure) Rules, 2025: APL-05 for the appeal, APL-06 for cross-objections, GSTAT FORM-01 for every interlocutory application (stay, restoration, additional evidence, condonation, rectification) and FORM-04 for the memorandum of appearance — with the 10% + 10% pre-deposit arithmetic and the ₹20 crore caps.
Can it build the GSTAT paper book?
Yes. Record the dispute on the Litigation Tracker (each stage with its date and instrument, the department's documents on the stage that produced them), generate the Grounds of Appeal from the matter, and press Build: the index, pagination, endorsements, bookmarks and portal-sized parts are computed under the GSTAT (Procedure) Rules 2025 and the e-filing advisory, with a scrutiny report before you upload. The only AI in the chain is the memorandum you drafted. Litigation Tracker guide.
Does it track retrospective amendments?
Yes. Every Notification and Circular is linked to its amending history, and GST Council decisions are tagged with effective dates and retrospective flags — so you never miss a timeline-sensitive issue.
Ready to Transform Your GST Practice?
75,000+ cases. All 5 GST Acts. 29 states covered. 17 AI workflows. A reply to any of 31 notices with the deadline and limitation computed. Every answer source-cited — from research query to GSTAT application.