Editorial
AI in GST: Plugging Leakages Without Harassing Small Businesses
The adoption of Artificial Intelligence in tax administration must enhance transparency without creating fear and compliance burdens for honest small businesses.
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The integration of Artificial Intelligence and data analytics to curb GST leakages and detect tax evasion is a welcome step. However, this technology should aim to facilitate ease of doing business rather than just acting as a punitive tool. The government must ensure that automated notices and rigid algorithms do not end up harassing compliant small businesses and startups. A balanced approach—combining advanced technology with fair human oversight—is essential to build a transparent, trust-based, and efficient tax ecosystem.
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