THE PROBLEM

GST practitioners face a perfect storm of complexity:

1. Information Overload: 1,600+ notifications/circulars, 907 amendments in 5 years, 170+ sections across 6-7 Acts
2. Constant Change: One change every 3 days on average - impossible to track manually
3. Research Time Drain: Hours spent searching PDFs, cross-referencing sections, and verifying current law
4. Litigation Pressure: Tight deadlines for notice replies with complex legal arguments required
5. AI Hallucination Risk: General-purpose AI tools fabricate legal provisions, creating compliance risk

THE SOLUTION

A comprehensive, AI-powered suite with three integrated modules built for GST practitioners:

1. Advisory Module - Navigate and research GST law intelligently

1. Law Referencer: Hierarchical navigation (Act → Chapter → Section) with hover definitions for defined terms
2. AI Research Assistant: RAG-powered Q&A using Gemini File Search over 500+ uploaded GST documents for demonstration
3. Reference Library: Link judgments, articles, presentations to specific sections for future reference

2. Litigation Module - From notice to reply in minutes

1. Notice Summarizer: AI extracts notice type, tax period, demand amount, sections invoked, and deadlines
2. 5-Step Reply Workflow: Upload → AI Analysis → User Response → Review → Generate Reply
3. Professional Output: Para-wise responses, legal arguments, case law citations, and prayer clause

3. Compliance Module - Error-free reconciliation

1. GSTR-2B vs Purchase Register reconciliation with intelligent matching (demonstrated in Semi-Finals)

HOW IT WORKS

Core Technology - Retrieval Augmented Generation (RAG):

① User asks question in plain language → ② Gemini File Search finds relevant passages from 500+ GST documents → ③ Context (sections, rules, circulars) injected into prompt → ④ AI generates grounded response with source citations

Key Innovation: Zero hallucination through RAG - every answer is grounded in actual GST law with traceable sources

TECHNOLOGY STACK

DEPLOYMENT OPTIONS

The solution can be deployed using multiple approaches:

1. Option 1 (Demonstrated): Replit for full-stack development (frontend + backend) with Supabase database
2. Option 2: Google AI Studio (frontend) + Google's AntiGravity IDE (backend) + Supabase database

Common across all options: Supabase for structured data storage, Gemini File Search for RAG-powered AI research

KEY BENEFITS & IMPACT

Vision: Empower every GST practitioner with AI tools that augment professional judgment - delivering faster research, accurate compliance, and confident litigation support.