AI, Audits, and Automation: Binary Semantics Recaps GST Trends from Tax Strategy & Planning Summit 2025
As India’s indirect tax landscape becomes increasingly digital and enforcement-driven, organizations are rethinking how they manage GST compliance, mitigate risk, and prepare for audit. At the 12th Edition of the Tax Strategy & Planning – Summit & Awards 2025, held in Gurugram under the theme “Mastering Tax in a Digital World: Your Roadmap to Success,” Binary Semantics engaged with tax and finance leaders across industries to understand how indirect tax functions are evolving in real time.
From the growing role of AI in compliance, to challenges with faceless assessments, and the need for real-time reconciliations, the event offered grounded perspectives on how businesses are evolving their tax operations.
Understanding the Direction of Indirect Tax Compliance
As India’s indirect tax ecosystem continues to evolve, the summit focused on how businesses are adapting to real-time data sharing, faceless assessments, and increasing audit scrutiny. Automation and AI were recurring themes across sessions, especially in the context of reconciliations, vendor tracking, and litigation management.
Binary Semantics attended sessions throughout the day to gain deeper insight into how enterprises are approaching the same with scalable, technology-first solutions.
Key Themes from the Event
1. AI is becoming part of the tax workflow
AI’s role in indirect taxation was discussed not as a future idea, but as an emerging operational tool. Speakers noted how AI is being applied to detect mismatches in GST data, track credit aging, monitor vendor filing behavior, and even assist in summarizing historical case documents for litigation preparation.
An expert noted that many finance teams still hesitate to file GST returns not because they’re non-compliant, but because they don’t have confidence in their data traceability. He emphasized the need for AI-assisted validations and system integrations to shift from panic-based filing to confidence-based assurance.
2. The need for real-time GST reconciliation
Multiple sessions emphasized how critical invoice-level reconciliation has become — particularly with auto-populated data in GSTR-2B, supplier mismatches, and credit restrictions. Enterprises are moving away from manual validations and turning to automated reconciliation tools that integrate with ERP systems to identify discrepancies early and reduce credit leakages.
Speakers noted that monthly GST returns are increasingly data-matched in real-time by tax authorities, leaving little room for manual adjustments post-filing.
3. Preparing for faceless assessments
In a discussion on faceless adjudication and audits, Mr. Tushar Aggarwal (Tattvam & Co.) shared his experiences with digital scrutiny. Since officers often rely only on uploaded documentation, the emphasis is shifting to:
He noted that in the absence of physical hearing, the quality and clarity of documents carry greater weight than ever before.
4. Staying Ready for Investigations
Speakers in the litigation panel highlighted that many GST notices are now issued on the basis of third-party data or system mismatches — even before a business is contacted. This has led companies to invest in:
There was also discussion around recoveries during investigation, with legal experts pointing out that such recoveries often happen before any determination is made. Panelists advised taking clear legal positions and maintaining consistent internal records to support them.
5. Managing Vendor-Linked ITC Risks
Several experts like Mr. Gurmeet Singh (Mankind Pharma) addressed the increasing scrutiny of vendor compliance and the risks businesses face when vendors fail to file or pay GST. In such cases, even genuine buyers are being denied credit. This has driven interest in tools that monitor vendor compliance health and flag high-risk counterparties.
The session also covered expiry of credit and credit reversals — both of which can be mitigated through better tracking and timely reporting.
Takeaways for Indirect Tax Teams
Closing Note
Binary Semantics’ presence at the Tax Strategy & Planning Summit 2025 reinforced its commitment to staying aligned with the needs of indirect tax professionals. As India’s GST framework continues to become more data-driven and enforcement-focused, Binary Semantics remains focused on building automation solutions that support audit readiness, reconciliation accuracy, and compliance visibility across enterprise systems.