SMART GST: AI Powered Circular Summarizer
Author : CA Mary Brinda John Wilson
. Overview
The AI-Powered GST Circular Summarizer is a web application built using Streamlit.
It enables users—primarily Chartered Accountants, Tax Consultants, and Compliance Professionals—to scrape, summarize, translate, and analyze GST (Goods and Services Tax) Circulars issued by the Government of India.
This tool provides:
- Instant browsing and summarization of official GST circulars.
- Smart summarization using OpenAI GPT-3.5 into structured formats.
- Multi-language translation of summaries.
- Dashboard insights with charts and word clouds.
The app thus automates the tedious task of interpreting circulars manually and helps professionals stay compliant efficiently.
2. Primary Use Cases
2.1 GST Circular Scraping and Browsing
User Action:
Browse all GST Circulars automatically scraped from the GST Council Website.
Purpose:
View circular metadata like Circular Number, Date, Subject, File Size, and Link.
Additional Features:
Filter by Date Range, Year, or Month.
Keyword-based Search.
Smart Tagging of Circulars (e.g., "ITC", "Export", "Refund").
2.2 Circular Summarization
User Action:
Select a Circular ➔ Download the PDF ➔ Extract and Summarize contents.
Purpose:
Generate a structured executive summary automatically for ease of understanding.
Sections Summarized:
- Executive Summary
- Key Provisions
- Taxpayer Impact Analysis
- Required Actions
- Contextual Background
Technology:
OpenAI’s GPT-3.5 Turbo API
2.3 Upload Own PDF for Summarization
User Action:
Upload a custom PDF (GST Circular, Notification, Order).
Purpose:
Summarize any GST-related document, even if not scraped.
Benefit:
Extend use beyond only the scraped government circulars
2.4 Translation of Summaries
User Action:
Translate any generated summary into 22 Indian Languages (Hindi, Tamil, Marathi, Bengali, etc.).
Purpose:
Make GST information accessible to a wider audience.
Format:
HTML-based translation download for non-English languages.
. Functional Requirements
| Feature | Description |
| Web Scraper | Scrapes all GST Circulars using BeautifulSoup. |
| PDF Downloader | Downloads circulars safely to local storage. |
| PDF Text Extraction | Extracts readable text using pdfplumber. |
| Summarizer | Summarizes extracted text via OpenAI GPT model. |
| Translator | Translates text into selected Indian languages. |
| Download Options | Allows users to download Summary PDFs and HTML. |
| Visualization Dashboard | Displays trends using Matplotlib and WordCloud. |
4. Target Audience
- Chartered Accountants (CA)
- GST Practitioners
- Tax Consultants
- Compliance Officers
- Legal Professionals
- Corporate Finance Teams
- Academia and Students (specializing in Indirect Taxation)
5. Technology Stack
| Component | Technology |
| Frontend & Backend | Streamlit |
| Web Scraping | BeautifulSoup, Requests |
| Text Extraction | pdfplumber |
| Summarization & Translation | OpenAI GPT-3.5 Turbo |
| Visualization | Matplotlib, WordCloud |
| Document Conversion | WeasyPrint (for PDF generation) |
6. Advantages of the Application
- Time Saving: Automated summarization reduces human effort drastically.
- Accessibility: Language translation breaks barriers for non-English users.
- Accuracy: Ensures consistent summaries based on AI standards.
- Insightful: Quick visual analytics provide a bird’s-eye view of regulatory trends.
- Flexibility: Users can either browse scraped circulars or upload their own documents.
7. Limitations
Dependent on GST Council Website Structure:
If website structure changes, scraping module may require updates.
Paid OpenAI API Key:
Requires a valid paid API key for full functionality.
8. Possible Future Enhancements
- Smart AI-based Tagging instead of keyword-based tagging.
- Real-time Notifications when new Circulars are issued.
- Scheduled automatic scraping and emailing summaries.
- More robust support for multilingual PDFs (Unicode fonts embedding).
https://www.youtube.com/watch?v=oQ40iTUFmSg
