What is automated, where AI helps, who signs off
Automation for the routine. A person on every decision that matters.
The reliable spine
The non-AI spine is the deterministic match between two sources that should agree: ledger versus supplier or principal statement, import invoice versus bill of entry versus duty paid, GSTR-2B versus purchase register, returning a clean break list with the inverted-duty refund tracked. GST stays advisory, prepared and flagged for the CA, never auto-filed.
Where AI helps
AI only reads statements and duty paperwork so the match runs without re-keying, and pairs lines that are worded differently but are the same entry, for a person to confirm. It files nothing and signs no return.
Who signs off
A named person signs off anything touching money, stock, a customer promise, a regulated filing, a payment, a price, a credit decision or a people decision.