• Sowmya K S
• Dr. Raghavendra N R

The Goods and Services Tax (GST) framework in India, despite its technological sophistication, nevertheless encounters difficulties in identifying and mitigating tax fraud. Fraudulent invoicing, improper Input Tax Credit (ITC) claims, and circular trading have grown widespread. Artificial Intelligence (AI) has become an effective means for evaluating extensive transactional data, recognizing patterns and detecting irregularities that may signify fraudulent actions. This study examines the application of AI in fraud detection within the GST framework, provides case-based proof of its effective implementation, and proposes additions that would strengthen the system further. The results emphasize the revolutionary impact of AI in facilitating proactive governance, enhancing enforcement, and augmenting tax compliance.

FRAUD DETECTION USING AI IN GST PRACTICES - A CASE STUDY

"FRAUD DETECTION USING AI IN GST PRACTICES - A CASE STUDY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 7, page no.54-57, July-2025, Available :http://www.jetir.org/papers/JETIRGZ06011.pdf

"FRAUD DETECTION USING AI IN GST PRACTICES - A CASE STUDY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 7, page no. pp54-57, July-2025, Available at : http://www.jetir.org/papers/JETIRGZ06011.pdf