Archive · 9 Oct 2026
GST Council Praises Andhra Pradesh’s AI-Based Tax Enforcement Model
Andhra Pradesh is using computer tools to help tax officers decide which cases may need closer checks.
The GST Council praised this work at a meeting in New Delhi.
The tools look at tax records and other information to identify higher-risk cases.
In the first six months, officers selected 10,817 cases and detected ₹743 crore in tax evasion.
The article compares this with ₹366 crore detected under the earlier system.
The state also uses an AI assistant to help prepare legal documents.
Officers review and approve the assistant’s work, and designated officers remain responsible for official notices.
Other states have visited or expressed interest in learning about the systems.
At its 57th meeting in New Delhi, the GST Council praised Andhra Pradesh’s use of AI and data analytics in GST administration.
The state uses AI risk assessments for return scrutiny, audits and inspections, drawing on GSTN, e-way bill and third-party data.
In the first six months of AI-enabled scrutiny, 10,817 cases were selected and ₹743 crore in tax evasion was detected, compared with ₹366 crore under the earlier system.
Average detection per case rose from ₹3.08 lakh to ₹27.63 lakh; designated officers still issue statutory notices and review escalated cases.
An AI legal assistant, backed by around 22,000 judicial pronouncements, supports 13,719 cases, while several states have shown interest in studying the systems.
- Who
- The GST Council and Andhra Pradesh’s commercial taxes department.
- What
- The Council praised Andhra Pradesh’s AI and data analytics systems for GST enforcement and legal casework.
- When
- At the GST Council’s 57th meeting, held on Thursday; the articles do not specify a calendar date.
- Where
- The meeting was held in New Delhi, and the systems are used in Andhra Pradesh.
- Why
- The systems are intended to support risk-based enforcement and improve transparency, accountability and revenue detection.
- GST Council meeting
- 57th meeting, held in New Delhi and chaired by Union Finance Minister Nirmala Sitharaman.
- Functions using AI
- Return scrutiny under Section 61, audits under Section 65 and inspections under Section 67 of the GST Act.
- Cases selected
- 10,817 during the first six months of AI-enabled scrutiny.
- Tax evasion detected
- ₹743 crore, compared with ₹366 crore under the earlier system.
- Average detection per case
- Rose from ₹3.08 lakh to ₹27.63 lakh.
- Legal assistant knowledge base
- Around 22,000 judicial pronouncements and the GST statutory framework.
- Cases supported by Legal AI
- 13,719: 8,098 before the First Appellate Authority, 577 before the GST Appellate Tribunal and 5,044 before the High Court.
- Other states’ interest
- Delegations from Rajasthan and Chhattisgarh visited; Assam, Delhi and Uttarakhand also expressed interest.
