India's First & Only AI-Native GST Audit Platform

Stop Losing Crores to
GST Compliance Gaps

PersivAI Assist runs 7 deep-audit modules across your entire purchase register in minutes — not weeks. Recover blocked ITC, catch RCM leakage, fix HSN mismatches, and reconcile GSTR-2B — all powered by deterministic rules and AI judgment working together.

7 Audit Modules
Zero Frontend Changes for New Audits
100% ERP Integration Ready

Indian Businesses Bleed ₹2.5 Lakh Crore Annually in GST Leakage

💸

Blocked ITC Goes Unnoticed

Section 17(5) has 8+ categories of ineligible credit. Manual teams routinely miss blocked items buried in thousands of line items.

🕳️

RCM Liability Missed

Reverse Charge under S.9(3) and S.9(4) is complex. Unregistered vendors, notified services, imports — each has different rules that slip through.

⚠️

GSTR-2B Mismatches Pile Up

Supplier non-filing, amount differences, component mismatches — reconciling line-by-line against 2B is a nightmare at scale.

📉

Wrong Tax Type Applied

CGST/SGST charged on inter-state supplies (or IGST on intra-state) creates demand notices, interest, and penalties during assessments.

Not Just Another Compliance Tool.
An AI Audit Partner.

01

Deterministic Rules + AI Judgment

Hard rules catch the obvious. AI catches the nuanced — ambiguous descriptions, edge-case HSN codes, borderline RCM scenarios. Two layers, zero gaps.

02

3-Tier Confidence Scoring

Every row gets a 0-100 confidence score. FLAGGED (high confidence issue), REVIEW (needs human eye), CLEAN (verified OK). Your auditors focus only where it matters.

03

AI Verification Layer

Flagged rows go through a second adversarial AI pass to catch false positives. Reduces noise significantly before your team even sees results.

04

Pluggable Engine Architecture

Adding a new audit type requires zero frontend changes. Write the engine, register it, configure in DB — the UI adapts automatically. Future-proof by design.

05

Penalty Exposure Calculator

Instant estimates of tax liability + interest + penalty for every flagged row. Know your exposure before the department does.

06

Complete Audit Trail

Immutable timeline per row — AI decisions, auditor verdicts, remarks, timestamps. Fully defensible in assessment proceedings.

7 Deep-Audit Engines. One Platform.

Each module is purpose-built for a specific GST compliance area. Run them individually or all together on a single upload.

🚫
S.17(5)

Ineligible ITC

8 deterministic rules identify blocked credit — motor vehicles, food, health, works contract, composition vendors, time-barred invoices. AI triage handles ambiguity.

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S.9(3) & S.9(4)

RCM Validation

Archetype-routed rules + bidirectional AI semantic classification. Catches missed RCM on notified services, unregistered vendors, and imports.

📊
Reconciliation

ITC vs GSTR-2B

6-tier matcher with autonomy bands. Flags missed-in-books, NOT_IN_2B (supplier non-filing), amount mismatches, ISD credits, and blocked credits.

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Three-Way

GSTR-1 vs Books vs E-Invoice

IRN/STRICT/LOOSE/PAN cascade matching across books, GSTR-1 mirror, and IRN log. Adversarial verifier with hard-block guards.

🏷️
Classification

HSN/SAC Audit

AI maps descriptions to correct HSN codes, validates rates against historical rate schedules. Catches rate mismatches and wrong classifications.

🎯
State Logic

Tax Type Audit

Detects CGST/SGST vs IGST misapplication using AI-generated branch-state mappings. Prevents demand notices from wrong tax type.

🤖
Agentic AI

GST Compliance Agent

Autonomous deep-dive audit using DuckDB + multi-iteration OpenAI reasoning loops. Covers 8 GST audit points with auto-generated PDF/Excel reports. The future of audit — today.

From Excel Upload to Audit Report in 3 Steps

1

Upload Your Data

Drop your purchase register Excel file. Our AI auto-discovers schema — no rigid templates, no column mapping needed.

2

AI Runs the Audit

Deterministic rules fire first. Then AI handles edge cases, verifies flags, scores confidence, and calculates penalty exposure. Real-time logs stream progress.

3

Review & Act

Virtualized table shows all rows with color-coded status. Filter by error type, bulk-review, export to Excel. Your auditors handle only what AI couldn't resolve.

7
Purpose-Built Audit Engines
2 Layers
Deterministic Rules + AI Judgment
3-Tier
Confidence Scoring (Flagged / Review / Clean)

Architecture That Scales With India's GST Complexity

Dual LLM Engine

Google Gemini + OpenAI behind one unified interface. Switch providers with a single env var. No vendor lock-in.

🏛️

Multi-Tenant RBAC

Organizations, roles, per-job access control. System Admins see everything; Auditors see only what's assigned.

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DuckDB Analytics

The agentic audit engine uses DuckDB for in-process OLAP queries — no external data warehouse needed.

🖥️

Virtualized Rendering

Harbour (PersivX) renders 100K+ rows with virtual scrolling, pinned columns, and per-column search. No pagination needed.

🔒

Immutable Audit Trail

Every AI decision and human verdict is timestamped and stored. Fully defensible during GST assessments and appeals.

💰

AI Cost Transparency

Per-job AI cost tracked in real-time (USD → INR). Know exactly what each audit costs. No surprise bills.

Choose What Fits Your Business

Standard
Custom

Full audit power out of the box — upload Excel, run AI audits, review results.

  • All 7 audit modules
  • Unlimited rows & users
  • Agentic GST Compliance Agent
  • 3-tier confidence scoring & AI verification
  • Penalty exposure calculator
  • PDF/Excel report generation
  • Role-based access & audit trail
  • Priority support
Get Started

Ready to Recover Lost ITC and Eliminate Compliance Risk?

See how PersivAI Assist can fit into your audit workflow. We'll walk you through the platform with your data — no commitment.

Free 14-day pilot • No credit card required • Setup in under 10 minutes