About GST Pragyan
GST Pragyan is built around a simple idea: GST work becomes easier when the rule, the date, the calculation and the working file are easier to reach.
Why GST Pragyan exists
A set of reference charts and calculators covering the questions that recur in GST work: what the due date was, which notification applied at the time, whether a demand is still within limitation, and what the rate is now. Alongside them is a desktop application that reads returns and reconciles them.
How it is built
Every figure names its source. A number without the notification behind it cannot be used in a notice or a reply, so there is no point publishing one. Where the position is unsettled, such as a notification under challenge or a date resting on an extension, the page says so rather than presenting it as fixed.
Where something cannot be established, it says so. This applies to the application as much as to the charts. A check that reports nothing because the data was missing is not the same as one that examined the data and found nothing. Conflating the two is how a clean result gets read into a defective file.
Corrections are published. Errors have been found and fixed: a late fee cap set at twice its notified figure, a return type silently misread because a file name matched too loosely, an evidence total that disagreed by a rupee with the demand it supported. Each is recorded in the release notes rather than quietly patched.
What this is not
It is not legal or professional advice, and it is not an official government service. It is an independent working aid. It does not replace the applicable Act, rule, notification, circular, books, invoices or other records.
If a figure, a date or a citation is wrong, please say so. Contact