GST Reference
Dated due dates, limitation, late fee, rates and provision history with source links.
Open GST Reference →
GST Pragyan Desktop · v1.4.0 · Windows 10/11
Merge, reconcile and analyse your GST returns on your own computer.
Current release: v1.4.0, released 2 November 2026 · controlled release
Merge any type of return for any period. Reconcile invoice-wise sales and purchases with GSTR-1, GSTR-2A/2B and e-Way Bills, analyse e-Way Bill data, prepare reconciliation papers for audit and run 41 scrutiny checks. Designed for offline processing on Windows 10/11.
Actual application screen from the current release.
5workspaces: merge, scrutiny, audit, ITC and e-Way Bill
41scrutiny checks, each tied to its provision
Offlinesource files stay on your computer
Freeno licence fee, no account required
Reference and tools
Reference, calculations and analysis.
GST Pragyan is an independent GST reference, set of calculators and Windows desktop tool. Use the reference and calculators alongside the desktop application.
GST Calculators
Calculate late fee, interest, ITC reversals, limitation and appeal pre-deposits with a working paper.
Open calculators →GST Pragyan Desktop
Merge returns, reconcile sales and purchases with GSTR-1, 2A/2B and e-Way Bills, and prepare audit reconciliation papers locally.
Explore the desktop tool →From the GST Pragyan desk
View all articles →Recent writing on what changed, and why it matters.
Short, cited pieces on the notification, rule or date most likely to trip up a working paper.
Section 17(5), the blocked credits clause by clause, and what is left of the construction exception
Most of Section 17(5) is applied straight from the invoice. The construction clauses are where the law has moved: the Supreme Court let a building qualify as a plant in Safari…
Read article →e-Way Bill, when it is needed, how long it lasts, and what follows a lapse
An e-Way Bill is required for most movements of goods above ₹50,000, lasts one day per 200 km counted to midnight, can be extended only in a narrow window, and since January…
Read article →Late fee on GSTR-9 and GSTR-9C, year by year and turnover by turnover
The annual return has had one statutory late fee, one rationalisation by turnover from FY 2022-23, one amnesty for the older years and one relief for GSTR-9C filed late. Since…
Read article →
GST Pragyan Desktop
One offline workspace for merging, reconciling and analysing GST data.
Built for the data that already exists on a taxpayer's or officer's computer. No portal login, and nothing loaded into it is ever sent to a server.
Merge ReturnsAny type of return, any period, arranged tax period wise in one workbook with every original column kept.
Invoice-wise reconciliationSales against GSTR-1 and outward e-Way Bills. Purchases against GSTR-2A/2B and inward e-Way Bills.
ITC & Purchase AnalysisGSTR-2B (or 2A) matched to the purchase register invoice by invoice, with Rule 37 ageing.
e-Way Bill AnalysisInward and outward bills merged and de-duplicated, checked for movement patterns that do not fit the supplies declared.
Audit SupportReconciliation papers for audit: worksheets pre-populated from the returns, against the sales register, purchase register and electronic ledgers.
Return Scrutiny41 checks worked head by head, and an ASMT-10 reference draft for review.
Working papers, not conclusionsEvery output is a starting point for review, not an automatic finding.
Explore Desktop Tool
Maintenance
Know what has changed.
Reference work is safer when the review date is visible. Corrections are dated and listed, not quietly patched.
About GST Pragyan
An independent working tool, built around accuracy and traceability.
For tax professionals, taxpayers, GST officers, students and researchers. Where the data cannot establish something, the tool says so rather than guess.
- Every figure names its provision or notification
- Positions dated by period
- Unsettled law flagged, not hidden