The Enforcement of Artificial Intelligence for the Better Enhancement of the GST Landscape

Goods and service tax (GST) came into effect on 1st July 2017, which acts as a destination-based tax applied on value added. GST was implemented in order to eliminate the cumulative impact of many previous indirect tax regulations, that GST substitutes. At present, artificial intelligence (AI) is a major factor in GST. Artificial intelligence, machine learning are concepts that are currently broadly utilized. Tax analysts now have access to new analytical and statistical techniques that are quick and easy to use. Government supervision will be aided by AI's ability to identify fraud. AI reduces tax evasion and promotes openness among regular people, clients, and business owners. To identify high-risk taxpayers who may be enacting or using fraudulent input tax credits, a variety of artificial intelligence along with data analytical tools, including BIFA (Business Intelligence and Fraud Analytics), ADVAIT (Advanced Analytics in Indirect Taxation), along with NETRA (Networking Exploration Tools for Revenue Augmentation), are available. This paper is done by using secondary data which focuses on the Applicability of AI in different area of GST. The following paper concentrates on a few AI-enabled GST functions. Keywords: GST, Artificial Intelligence, Tax evasion, Tax analysts, fraud.