A Study on GST Compliance Using Artificial Intelligence Tools

Abstract

Goods and Services Tax (GST) is a comprehensive indirect tax system introduced in India in 2017. Compliance with GST regulations remains a significant challenge for businesses, particularly Small and Medium Enterprises (SMEs). This study examines the role of Artificial Intelligence (AI) tools in improving GST compliance, reducing errors, and streamlining tax filing processes. Using a descriptive research design, primary data was collected from 100 respondents including tax consultants, business owners, and government officials. The findings reveal that 34% of respondents are fully compliant using AI-based systems, while a majority face challenges related to lack of technical knowledge and high implementation costs. The study concludes that AI-driven automation significantly enhances GST compliance efficiency and recommends broader adoption of AI tools with adequate training and policy support.