Terms of Service

Invoice Processing Tool (IPT)

• Operator: Smart Accountants
• Effective Date: May 30, 2026
• Applicable Jurisdiction: Republic of India
• Application URL: https://ipt.smartaccountants.in

Welcome to the Invoice Processing Tool (IPT). These Terms of Service ("Terms" or "Agreement") constitute a legally binding agreement between Smart Accountants (the "Operator", "we", "us", or "our") and you, whether personally or on behalf of an entity ("User", "you", or "your"), concerning your access to and use of the IPT web application hosted at https://ipt.smartaccountants.in (the "Platform" or "App").

By registering an account, accessing, or using the Platform, you acknowledge that you have read, understood, and agree to be bound by these Terms, the Indian Contract Act, 1872, the Information Technology Act, 2000, and all other applicable statutory laws of India. If you do not agree with all of these Terms, you are expressly prohibited from using the Platform and must discontinue use immediately.

1. Nature of the Service & Platform Purpose

The Invoice Processing Tool (IPT) is a specialized Business-to-Business (B2B) Software-as-a-Service (SaaS) web-based application designed exclusively for Chartered Accountants, tax practitioners, corporate accounts departments, and businesses within India. The Platform performs two primary administrative automation functions:

1. Optical Character Recognition (OCR): Extraction of structured textual and financial data from uploaded Indian Goods and Services Tax (GST) tax invoices (supported formats include PDF, JPG, PNG, and WEBP).
2. Automated Classification: A preliminary rules-based and artificial intelligence-driven assessment of Input Tax Credit (ITC) eligibility categories under Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017.

The Platform does not possess a native mobile application counterpart and is structured exclusively as a responsive web tool operating transiently within the User's client-side browser interface.

2. Eligibility & Account Registration

To access the processing functions of the Platform, you must complete the registration process. You represent and warrant that:

• You possess the legal capacity and authority to enter into a binding contract under the Indian Contract Act, 1872, and are acting in a professional or business capacity.
• All registration details provided are accurate, current, and true. During sign-up, the Platform collects your full name, valid email address, and optional company name.
• You will maintain the security and confidentiality of your account credentials (email and password). You are fully responsible for all usage associated with your login credentials.

Verification Protocol: Mandatory email verification is strictly implemented. Upon submission of sign-up data, your account will remain restricted. It will not be subject to auto-confirmation or immediate access until you explicitly verify ownership of the provided email address via the system-generated verification link. A structural user profile row is provisioned in our secure database instance (Supabase) automatically only after successful account initialization.

3. Document Processing Flow & Transient Data Handling

The system operates on an architecture optimized for maximum privacy and transient pipeline execution:

1. File Upload & Demultiplexing: Users upload document assets via drag-and-drop mechanisms, browser native file pickers, or direct device camera captures. Multi-page PDF files are structurally split entirely client-side inside your browser environment, where each distinct page is handled as one independent invoice unit.
2. AI Infrastructure Interactivity: Each single page or separate image is structurally routed over a TLS encrypted connection to an external third-party Advanced Artificial Intelligence Model (specifically Google Gemini 2.5 Flash) routed securely via the Lovable AI Gateway infrastructure. This external system executes the algorithmic OCR text recognition and structured JSON modeling.
3. Structured Output Generation: The third-party AI layer translates the asset into a structured JSON payload containing specific data nodes, including: Supplier Name, GSTIN, State, Place of Supply, Invoice Number, Invoice Date, Total Invoice Value, Itemized Line Descriptions, HSN/SAC codes, quantities, taxable values, segmented GST tax brackets (IGST, CGST, SGST rates and absolute amounts), calculated math totals, and an algorithmic ITC status evaluation (Categorized as Eligible, Blocked, or Uncertain) alongside text-based analytical reasoning and a machine confidence metric.
4. Zero Retention Policy for Invoices: Smart Accountants does not store, cache, archive, view, index, or maintain any uploaded source invoice files or extracted JSON financial data payloads on our persistent database servers. The entire data extraction pipeline is transient. Once the external AI model returns the structural breakdown, it is projected directly into your local browser session storage. If you refresh the view, clear cache, or close the active browser tab without executing an external export, the data is instantly lost and cannot be recovered by the Operator.

4. Commercial Terms, Billing, & Quota Allocation

The usage of the Platform requires the purchase of digital utility quotas under non-recurring business plans. Test Mode Notice: The platform may currently display an active Test Mode indicator. During such periods, payment execution utilizes Razorpay Test instruments; no real currency or monetary flow occurs, and all plans allocated are strictly for preview, system-evaluation, and validation purposes.

4.1. Pricing Matrices & Plan Structure

All prices listed are denominated in Indian Rupees (INR) and are inclusive of standard applicable indirect taxation. Plans operate on a fixed-window system valid for exactly thirty (30) calendar days from the date of payment clearance. There are no recurring charges, automatic drafts, or auto-renewals.

4.2. Quota Management & Technical Enforcement

Every single successful structural extraction operation automatically decrements your active available plan balance by exactly one (1) unit. Quota depletion is actively managed and verified server-side through a restricted PostgreSQL execution function (consume_invoice_quota). Once your balance reaches zero (0), the asset upload pipeline is locked down simultaneously on the front-end user interface and the back-end infrastructure. Processing capabilities will remain suspended until you purchase an additional plan or upgrade your commercial tier.

4.3. Refund, Default, and Failed Payment Policy

• No Refunds on Consumed Quota: Due to the transient nature of computational processing and third-party API outlays, refunds are absolutely barred for any portion of a plan where processing operations have been performed. Pro-rata compensation for completely unconsumed quotas within an active 30-day window may be reviewed solely at the absolute legal discretion of the Operator.
• Failed Transactions: In instances where payment validation fails via the external payment gateway, no plan quota is initialized or added to the user row, no charges are captured from your financial instrument, and you will be routed back to an explicit transaction failure status interface.

5. Acceptable Use Policy & User Warranties

By engaging with the computational endpoints of the Platform, you explicitly covenant, warrant, and certify that:

1. You hold full, lawful, and authorized ownership, or possess express, unambiguous legal permissions from the ultimate taxable entity, to upload and process the specific business financial invoices.
2. You will not upload documents containing sensitive personal credentials, medical logs, or unrequired third-party personal data outside of standard, legally mandated corporate GST tax invoice structures.
3. You will not engage in scraping, systematic extraction, high-frequency script querying, reverse engineering, structural analysis, or malicious denial-of-service attempts against the Lovable AI Gateway or Supabase database back-ends.
4. The Unlimited Plan is strictly bound by a professional business Fair-Use policy capped at 5,000 extractions per 30 days. Automated programmatic scraping or attempts to resell the underlying API access to un-authenticated multi-tenant end-users will trigger immediate account suspension without liability for refund.

6. Intellectual Property Rights

The structural code base, layout design, front-end visual elements, original CSS, proprietary database design paradigms, execution workflows, automated statutory mapping algorithms, and the "Smart Accountants" operational marks, branding, and logos are the sole exclusive property of Smart Accountants and are protected under the Indian Copyright Act, 1957, and Trademark Act, 1999.

Users retain absolute, unencumbered ownership over the raw document texts and raw invoice assets uploaded. You grant the Operator and its third-party system components (Google Gemini, Lovable AI Gateway) a strictly limited, fully non-exclusive, royalty-free, completely transient, automated computational license to process, parse, and transform the documents for the exclusive, narrow purpose of rendering the requested structured output back to your specific browser interface.

7. Suspensions & Account Termination

By the User: You retain the absolute right to terminate this relationship at any moment by initiating an account deletion protocol within your application dashboard or by writing directly to our support framework.

By the Operator: We reserve the right, without prior notification, liability, or financial penalty, to suspend, disable, freeze, or terminate your profile access if we detect structural indicators of fraud, material breach of these Terms, chargeback maneuvers, illegal processing behavior, or systemic API endpoint abuse. Any unconsumed processing balances remaining on a terminated account are non-refundable.

8. Dispute Resolution & Legal Jurisdiction

This Agreement and its statutory interpretation are governed entirely by the laws of the Republic of India. Any legal dispute, claim, disagreement, or cause of action arising directly or indirectly out of these operational terms, application structural failures, or commercial transactions shall be subject to the exclusive legal jurisdiction of the competent courts located in Chennai, Tamil Nadu, India.

9. Formal Business Identifiers & Contact Channels

For support, billing inquiries, clarification on functional features, or operational notices, please route all formal communication to the following registered touchpoints: