Advanced International Journal for Research

E-ISSN: 3048-7641     Impact Factor: 9.11

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 6, Issue 6 (November-December 2025) Submit your research before last 3 days of December to publish your research paper in the issue of November-December.

Impact of Tally-Based Accounting on GST Compliance and Accuracy in Small and Medium Enterprises (SMEs)

Author(s) Hitesh Mishra, Dr. Lenin Jothi, Prof. Dr. Bhawana Sharma Padroo
Country India
Abstract The launch of GST in India changed how indirect taxes work - bringing together many separate charges into one simpler system instead of dealing with multiple central and state levies. Still, even though things are more organized now, there's greater pressure to get numbers right, use automated tools, plus match financial data instantly with the GSTN website. With this setup, programs like Tally ERP 9 or Tally Prime became go-to helpers for CA offices, letting companies auto-calculate GST, stay compliant without hassle, while fixing mismatches quickly.
This study looks into how Tally handles GST reconciliations within real-world accounting work. Its goal is spotting problems accountants run into when aligning their records with what shows up on the GST website - then checking whether Tally ERP actually helps fix those gaps. Data comes partly from firsthand surveys filled out by working professionals and chartered accountant offices; meanwhile, background info pulls from government GST materials, trade publications, alongside internal Tally tech summaries.
Keywords Practical dimensions of Tally-based GST reconciliation, assessing its accuracy, efficiency, and limitations from the perspective of accounting practitioners.
Field Business Administration
Published In Volume 6, Issue 6, November-December 2025
Published On 2025-11-25
DOI https://doi.org/10.63363/aijfr.2025.v06i06.2220
Short DOI https://doi.org/hbdst5

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