GST Accountability in Era of Intelligentisation & Digitalisation: Grievances Redressal and Curbing Tax Fraud.

Abstract

The emergence of digitalization and intelligentization has significantly altered the realm of tax administration, particularly within the Goods and Services Tax (GST) framework. The digitalization process has contributed substantially to facilitating GST compliance. Implementing online tax filing, e-invoicing, and the GST Network (GSTN) has optimized tax collection processes and decreased instances of tax evasion. These digital solutions offer the capability to monitor transactions in real-time.

The intelligentization, propelled by artificial intelligence and machine learning, has elevated GST accountability. Artificial intelligence-enabled systems can examine extensive datasets to identify irregularities, instances of fraud, and non-adherence to regulations, hence enhancing the efficiency and dependability of the tax assessment procedure. Predictive analytics can anticipate and project income patterns, thus facilitating the process of fiscal planning.

In addition, the utilisation of blockchain technology contributes to the augmentation of transparency in transactions related to GST. Immutable ledgers play a crucial role in guaranteeing the verifiability of transactions, thereby mitigating conflicts and cultivating a sense of trust between taxpayers and tax authorities.

The primary method for addressing issues related to the GST in India entails taxpayers submitting their problems through the designated GST portal. The system facilitates the submission of complaints and inquiries through an online platform. Taxpayers can monitor the progress of their complaints and obtain feedback from tax authorities. In the era of increased automation and digitisation, addressing issues related to the GST has become more expedient and effective. Using AI-powered chatbots and online platforms facilitates the expeditious resolution of concerns for taxpayers. Using digital records and data analytics aids tax authorities in effectively addressing concerns and promotes a smoother and more transparent process for resolving grievances linked to the GST.