Terms of Use | GST Pragyan

By accessing or using the website or application, you agree to these Terms of Use. If you do not agree with these terms, please do not use the Platform.

1. About GST Pragyan

GST Pragyan provides GST-related reference material, calculators, analytical tools, articles and other information intended to assist taxpayers, tax professionals, businesses, students and other users in understanding and working with GST-related matters.

The GST Pragyan application also provides tools for analysing GST return data, reconciling information and preparing working papers.

2. Information and Reference Material

GST-related information provided through GST Pragyan is intended for general information, reference and working purposes.

GST laws, rules, notifications, circulars, instructions, rates, procedures and judicial interpretations may change from time to time. GST Pragyan aims to keep its information updated, but users should verify the applicable legal position from the relevant official source before relying on it for a particular transaction, return, assessment, audit, notice, appeal or other legal or tax matter.

3. Calculators and Analytical Tools

GST Pragyan provides calculators and analytical tools to assist users with GST-related calculations and analysis.

The results produced by these tools are indicative and should be verified by the user before being used for filing returns, making payments, responding to notices, preparing assessments, audits, appeals or taking any other action.

The result may depend on the information entered by the user and the assumptions or methodology used by the particular tool.

A calculator or analytical result should not be treated as a determination by the Government, GST authorities or GST Pragyan of the tax, interest, penalty, liability or other amount legally payable.

4. GST Pragyan Desktop Application

The GST Pragyan desktop application may provide facilities for importing, comparing, reconciling and analysing GST-related data and preparing working papers.

The application is intended to assist users in their own analysis. It does not replace the user's responsibility to examine the underlying records, invoices, returns, books of account and other relevant documents.

Any discrepancy identified by the application should be independently verified before any conclusion or action is taken.

Any draft, including an ASMT-10 reference draft, produced by the application is a working document for review. It is not a notice, order or communication issued under the GST law. It is intended only for reference purposes by tax officers, tax professionals, taxpayers, students and others.

Where the application is obtained through the Microsoft Store, the Store's own terms also apply to its download, installation and updates.

5. User Responsibility

Users are responsible for:

entering correct and complete information;
checking the source data used for calculations or analysis;
reviewing the results produced by the Platform;
verifying the applicable law and legal position;
maintaining appropriate records and supporting documents; and
taking their own decision regarding filing, payment, compliance or any other action.

GST Pragyan should not be used as the sole basis for making a legal, tax, financial or compliance decision.

6. No Professional Advice

The information and tools provided by GST Pragyan are not intended to constitute legal, tax, accounting, financial or other professional advice.

GST Pragyan does not provide case-specific professional advice through the website or application.

Where a matter involves significant tax liability, litigation, investigation, assessment, audit, appeal or other legal consequences, users should obtain appropriate professional advice.

7. Accuracy and Updates

GST Pragyan makes reasonable efforts to maintain the accuracy and currency of its content.

However, there may be delays in updating information following changes in legislation, notifications, circulars, judicial decisions, Government instructions or GST portal procedures.

An update date or verification date displayed on a page indicates when the relevant content was last reviewed by GST Pragyan.

8. Third-Party Sources and Websites

GST Pragyan may refer to or link to government websites, GST portals, legal databases, software services or other third-party websites.

Such links are provided for convenience and reference. GST Pragyan does not control the content, availability, security or accuracy of third-party websites.

Users should review the terms and privacy policies of third-party websites separately.

9. Application and Website Availability

GST Pragyan aims to keep the website and application available and functional. However, continuous or uninterrupted availability cannot be guaranteed.

The website or application may occasionally be unavailable because of maintenance, technical problems, hosting issues, software updates or circumstances beyond GST Pragyan's control.

10. Intellectual Property

The GST Pragyan name, logo, website design, application, original articles, text, graphics, calculators, software code and other original content are protected by applicable intellectual property laws.

Users may access and use the Platform for legitimate personal, professional, educational or business purposes.

Users must not copy, reproduce, modify, distribute, sell, publish, reverse engineer or commercially exploit GST Pragyan's original content or software without appropriate permission, except where permitted by applicable law.

11. User Data

The handling of personal information and other data is governed by the GST Pragyan Privacy Policy.

Users should avoid sharing sensitive personal information, passwords, authentication credentials or information that is not necessary for using a particular feature.

When using the desktop application, users should ensure that the GST-related files and data they process are handled in accordance with their own security, confidentiality and legal requirements.

12. No Guarantee of Particular Result

GST Pragyan does not guarantee that the use of the Platform will result in:

acceptance of a GST return;
acceptance of a refund claim;
acceptance of an input tax credit claim;
reduction or avoidance of tax, interest or penalty;
acceptance of an assessment or audit position;
success in an appeal or litigation; or
any particular outcome from a GST authority or other government authority.

13. Limitation of Liability

To the extent permitted by applicable law, GST Pragyan and its contributors shall not be responsible for any loss, liability, penalty, interest, cost, claim or damage arising from reliance on information, calculations, analysis or other content provided through the Platform.

Users remain responsible for independently verifying information and making decisions based on their own circumstances and records.

Nothing in these Terms is intended to exclude or limit any liability that cannot lawfully be excluded or limited under applicable law.

14. Changes to the Platform

GST Pragyan may add, modify, suspend or discontinue any feature, content, calculator or functionality of the website or application at any time.

These changes may be made to reflect changes in GST law, technology, security requirements, user needs or other circumstances.

15. Changes to These Terms

These Terms of Use may be updated from time to time.

The latest version will be published on the GST Pragyan website. The “Last Updated” date at the beginning of these Terms indicates when the Terms were last revised.

Continued use of the Platform after an update means that the updated Terms will apply to future use of the Platform.

16. Governing Law

These Terms of Use shall be governed by the laws applicable in India.

Any dispute relating to the use of GST Pragyan shall be subject to the jurisdiction of the courts having appropriate jurisdiction under applicable law.

17. Contact

If you have any questions, suggestions or concerns regarding these Terms of Use, you may contact GST Pragyan through contact@gstpragyan.in.

GST Pragyan
GST reference, analysis and working tools for practical GST work.