Error Detection Techniques in Accounting Data Entry: a Practical Analysis in GST Work Environment

Author(s)	Madhur Tikku, Dr. M S Suganthiya, Prof. Dr. BHAWANA SHARMA
Country	India
Abstract	Reliable data entry forms the foundation of both accounting accuracy and GST compliance. Because every tax invoice, GSTIN, value, and tax rate flows directly into compliance reporting, even a small mistake can create a chain of inconsistencies—delayed filings, reconciliation differences, and preventable penalties. During my internship, a major part of my work involved recording sales and purchase transactions in Tally Prime, comparing client books with GSTR-2B, and identifying discrepancies before the monthly GST returns were filed. I quickly realised that most issues did not arise from complicated GST rules; rather, they came from simple mistakes in everyday data entry. This report explains the major error-identification techniques used during my internship, evaluates how effective they were, and suggests how small and medium businesses can strengthen their internal control systems.
Field	Business Administration
Published In	Volume 6, Issue 6, November-December 2025
Published On	2025-11-26
DOI	https://doi.org/10.63363/aijfr.2025.v06i06.2255
Short DOI	https://doi.org/hbdstc

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