What is Input Tax Credit?
- ITC is the GST paid on purchases that a registered person can use to pay the GST on sales.
- It removes the cascading effect (tax on tax) across the supply chain.
Net GST payable = Output tax - Eligible ITC
Free AI tool · Summary Box
AI notes summary for CA students
Upload any chapter PDF and Bruno turns it into exam-ready smart notes — key definitions, formulas and keywords, in under a minute.
- Free, no sign-up
- CA Foundation · Inter · Final
- Full notes in the app
Try Summary Box
Turn any chapter into exam-ready notes
Upload a PDF or paste your notes. Bruno reads it in under a minute.
Free · no sign-up ·
How it works
Three steps from a long chapter to notes you can revise in minutes.
1. Upload your PDF
A chapter, ICAI module or your class notes — up to 15 pages here, or paste the text.
2. Bruno reads it
Our AI picks the key ideas, definitions and formulas in under a minute.
3. Revise smart notes
Notebook-style notes with keywords highlighted. The full set opens in the app.
Frequently asked questions
What is Summary Box?
Summary Box is Studycaller's AI notes summary tool. You upload a PDF (a chapter, an ICAI study module or your own notes) and Bruno, our AI study buddy, turns it into short exam-ready smart notes with headings, definitions, formulas and highlighted keywords.
Is the PDF summary tool free?
Yes. On the website you can make a few free summaries a day of PDFs up to 15 pages, without signing up. The Studycaller app is free too and reads PDFs up to 50 pages on the free plan.
Why is part of my summary locked?
The website shows the first part of your smart notes. The rest of the notes, Bruno's topper-style explanation, the exam weight, the keywords to remember and practice MCQs are in the free Studycaller app. Tap “See the full summary in the app” and it opens right at your summary.
Which subjects does it work for?
Any CA Foundation, CA Inter or CA Final subject — accounts, law, taxation, audit, costing, FM and more. It also works for CS and CMA notes. Text PDFs work best; for photos of book pages, use the app.
Is my PDF safe?
Your file is used only to make your summary. It is not shown to other students or published on the website.
Free app · 5 lakh+ learners
Get the full Summary Box in the Studycaller app
Unlimited smart notes from PDFs and photos, topper-style explanations, exam weight and MCQs from your notes — free on Android and iPhone.