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Pee Re iewed In e na ional, Open Access Jou nal.
ISSN : 2230-9578 | Websi e: h ps://j d b.o g Volume-17, Issue-9(I) | Sep - 2025
244
E alua ing GST Compliance wi h e e ence o Tally P ime
D . Lakshkaushik Da a aya Pu i
Assis an P o esso , Depa men o Comme ce
Vinayak ao Pa il Maha idyalaya, Vaijapu
Email:lakshkaush[email p o ec ed]
Manusc ip ID:
JRD -2025(I)-170955
ISSN: 2230-9578
Volume 17
Issue 9(I)|
Pp. 244-247
Sep . 2025
Submi ed: 9 Aug. 2025
Re ised: 20 Aug. 2025
Accep ed: 20 Sep . 2025
Published: 30 Sep . 2025
Backg ound:
The in oduc ion o he Goods and Se ices Tax (GST) has e olu ionized India’s indi ec
axa ion sys em, eplacing mul iple laye s o axes wi h a uni ied s uc u e ha os e s
anspa ency and e iciency. Howe e , he complexi y o GST compliance has made i
impe a i e o businesses o adop eliable echnological solu ions. Tally P ime, being one o he
mos widely used accoun ing so wa e, o e s an in eg a ed pla o m ha au oma es GST- ela ed
p ocesses, s eamlines compliance, and enhances he accu acy o inancial epo ing. S udying
he syne gy be ween GST and Tally P ime is he e o e c ucial, as i no only e lec s he
changing dynamics o axa ion and accoun ing p ac ices in India bu also highligh s he ole o
digi al ools in empowe ing en e p ises, pa icula ly small and medium businesses, o adap o
he e ol ing ax landscape. Technology-assis ed compliance is no an en i ely new concep in
India. Ea lie axa ion depa men s used echnology o ax adminis a ion. Howe e , his was
mainly as a backend mechanism. A majo shi in beha io occu ed when online iling o
e u ns was in oduced. This was la gely a esul o di e en compu e sys ems being in eg a ed,
hus enabling axpaye s o di ec ly in e ac wi h he ax depa men . Unde he cu en axa ion
sys em, da a o in o ma ion b oadly lows in one di ec ion o he Go e nmen , which we can
desc ibe as a B o G o Business o Go e nmen da a low. Wi h he use o echnology, he ime
and cos has educed signi ican ly while accu acy o compliance has been g ea ly enhanced.
Objec i e:
The objec i e o his esea ch pape is o s udy he a eas whe e he echnology is
needed o an e ec i e implemen a ion o GST.
Resea ch Me hodology:
The pape is basically desc ip i e one. While p epa ing his pape seconda y da a ha e
been collec ed om a ious epo s and websi es. Based on he seconda y da a conclusions a e
d awn and a las sugges ions a e made.
Technology o GST Compliance:
Wi h echnology al eady a d i ing o ce o compliance oday, wha hen is he need o
e isi issues ha conce n he igh echnology o GST implemen a ion and compliance? Why
will echnology play a pi o al ole in GST implemen a ion and adminis a ion om bo h a
go e nmen and business pe spec i e?
Quick Response Code:
Websi e:
h ps://j d b.o g/
DOI:
10.5281/zenodo.16885235
C ea i e Commons (CC BY-NC-SA 4.0)
This is an open access jou nal, and a icles a e dis ibu ed unde he e ms o he C ea i e Commons
A ibu ion-NonComme cial-Sha eAlike 4.0 In e na ional Public License, which allows o he s o emix,
weak, and build upon he wo k noncomme cially, as long as app op ia e c edi is gi en and he new
c ea ions ae licensed unde he iden ial e ms.
Add ess o co espondence:
D . L. D. Pu i, Assis an P o esso , Depa men o Comme ce, Vinayak ao Pa il
Maha idyalaya, Vaijapu
How o ci e his a icle:
L. D. Pu i. (2025).E alua ing GST Compliance wi h e e ence o Tally P ime. Jou nal o
Resea ch & De elopmen , 17(9(I)),244-247
O iginal A icle
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Wi h GST, he wo majo goals ha he go e nmen in ends o achie e a e:
• Reduce ax e asion
• Simpli y compliance o axpaye s
In he p e ailing ax sys ems, he e a e se e al cases whe e he go e nmen has no been able o de ec e asion
and loss o ax e enues. As a esul , i has become a challenge o he depa men conce ned o ack he inpu claims
agains he liabili y o he selle . The e ha e also been nume ous cases o duplica ion o claims on inpu ax, audulen
claims, inpu ax claims ha do no co espond wi h ax liabili y decla ed by he selle , o selle who has no u nished
his ax liabili y. In o de o o e come his, GST has in oduced in oice ma ching o buye and selle . Wi h billions o
in oices o be ma ched on a mon hly basis, he e is a c i ical need o a eal ime in oice ma ching capabili y, suppo ed
by obus IT in as uc u e.
The e is no way in oice ma ching a his scale can be achie ed manually.
Bene i s o Technology in GST:An e icien ax echnology can help add ess:
De e mina ion o Tax: Companies need o in oduce a sys em which can acili a e calcula ing igh amoun o GST and
ake in accoun all ules se ou by he Go e nmen . This is whe e ‘ ax-engines’ – which me ge ax con en and ax
echnology play a c ucial ole. These engines ha e a cen al pla o m which connec s all sou ce sys ems and has inbuil
logic, ules and con en which a e kep upda ed o ensu e ansac ions a e axed app op ia ely. Compliance: The s ep
ha comes a e a i ing a he co ec ax amoun is o p epa e and ile he e u ns accu a ely. . In GST egime, ,
companies will ha e o make su e ha he e a e pe iodic upda es/uploads o sales and pu chase da a wi h econcilia ion
o ax paymen s and c edi s. The e will be a need o econcilia ion o bo h supplie and ecipien o b ing abou
anspa ency and minimize ax e asion. Tax echnology can help companies ensu e such compliance. Repo ing and
Analysis: Tax echnology also plays a i al ole in p o iding audi ail o ansac ions and equi ed epo s which a e
use ul in in e nal analysis and audi s.
2.2 Role o GSTN:
The GSTN is cu en ly wo king on olling ou s a e-o - he a IT in as uc u e ha will in oduce changes
ha a e signi ican ly di e en om he cu en sys em. Equipped wi h an open API (Applica ion P og am In e ace),
he GSTN se e will seamlessly connec wi h hi d pa y applica ions used by axpaye s, hus p o iding an all-use
in e ace, and con enience ia desk ops, mobiles, and able s. This will assis axpaye s o au oma e hei in oice
ma ching om wi hin hei so wa e a he han by logging on o he po al. This will sa e ime, and d i e simplici y o
compliance p ocedu es. GST will d i e a lo o discipline in iling e u ns a egula in e als, and au oma ion will help
businesses achie e his wi h less pain. Use o echnology will also enable e icien ax adminis a ion o egis a ion,
e u ns iling, da a exchange, and e ec i e in es iga ion, moni o ing, audi ing and pe o mance analysis wi h li le o
no human in e en ion. I will also p o ide se e al use - iendly ea u es such as o line capabili ies, ale ing
capabili ies, mobile/ able in e ace, and addi ional mechanisms o a oid duplici y o da a. As his ax sys em is being
implemen ed o he i s ime in India, businesses will encoun e se e al challenges du ing he ini ial s ages o
implemen a ion. Howe e , once sys ems a e s eamlined, he wo impo an objec i es en isaged – cu bing ax e asion,
and inc easing ax e enue and ease o compliance o axpaye s will be achie ed. The success o his ans o ma ion
will help ou na ion c ea e his o y in he wo ld o GST compliance.
2.3 Tool o Technology:
The pe ec ool o he la ge en e p ises will be an ERP in eg a ed GST solu ion ha will ake ca e o all hei
GST compliances, ensu ing ze o dis up ion o he business. Synch oniza ion o da a om he ERP, con e ing i in o a
GST suppo ed o ma , uploading o in oice de ails, econcilia ion o mino misma ches and iling o he GST,
e e y hing will be au oma ized. When billions o in oices, o he buye and he selle , will be co espondingly ma ched,
nume ous misma ches will occu . Some could be a mino alue, while o he s, a majo alue. The businesses will
de ini ely equi e an applica ion ha will econcile he mino alue misma ches au oma ically acco ding o
cus omiza ion, an e icien bulk- econcilia ion ool. Such a ool will help in sa ing c ucial ime, as he businesses can
hen ocus on he majo alue misma ches and econcile hem o ile he GST e u ns success ully.
3.0 Tally P ime– he pe ec Choice o GST Compliance
Tally is he mos popula and eliable GST eady accoun ing so wa e amongs businesses in India. I is c i ical
o ensu e ha da a is eco ded co ec ly a he ansac ion le el i sel , which is he s a ing poin . Tally P ime ensu es o
gene a e GST in oices and ansac ions as pe he GST o ma . As a business owne , one can easily sha e e u ns da a
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wi h you ax consul an as pe GST o ma . I you p e e o, you can ile GSTR-1, GSTR-3B and GSTR-4 on you own
by expo ing da a o he Excel O line U ili y ool o in JSON o ma as pe he GST po al. The unique e o de ec ion
and co ec ion capabili y ensu es ha you ile e u ns accu a ely. When i comes o e-Way Bills, Tally P ime helps you
o easily gene a e and manage e-Way Bills. You can cap u e all he equi ed in o ma ion a in oice le el i sel , expo
he da a in JSON o ma and upload he da a in he e-Way po al o gene a e he e-Way Bill. Tally's GST so wa e in
India handles all you GST billing needs. You can gene a e a ange o in oices, om simple in oices o in oices wi h
mul iple i ems and mul iple ax a es. You can also manage ad ance eceip s, e e se cha ge scena ios, b anch
ans e s, bill o supply, expo in oices, inpu ax c edi and o he adjus men s - all by using Tally's GST billing
so wa e. Tally P ime ensu es ha GST e u ns a e in sync wi h you books o accoun s, and e lec he same da a as
used o iling e u ns in he GST po al, hus p o ing o be he igh GST e u n so wa e o you. Tally P ime is he
ideal so wa e o any business. I is used by o e a million businesses ac oss India. I unde s ands ha e e y business
has i s own complexi ies, excep ions and unique needs. Tally P ime is designed wi h lexibili y o handle all o hese.
The needs o you business change as i g ows and Tally P ime is designed o scale.
3.1 Key Bene i s o Tally P ime:
1. Simpli ied Accoun ing:
Keep you business inancially heal hy. Take he igh decisions wi h up- o-da e and accu a e epo s backed by
Tally’s inhe en e o de ec ion and co ec ion capabili ies. Tally P ime p o ides simple- o-use accoun ing ea u es o
managing all complex accoun ing ope a ions o you business. Tally P ime can also be ope a ed in you p e e ed
language! Tally is easy o lea n and can be implemen ed wi h minimum esou ces.
2. One S ep Solu ion o GST Compliance:
Main ain business da a o bo h VAT and GST egimes in a single company wi hou he hassle o spli he da a.
Ge yea ly inancial epo s con aining bo h GST and VAT da a a he click o a bu on. Minimize he chances o
ejec ion o you GST e u ns. E o de ec ion and co ec ion capabili ies a e buil in o he so wa e. You can ely on
Tally o ile you GST e u ns easily, co ec ly and on ime. S a ing om c ea ing in oices o iling e u ns, Tally is
you GST compliance pa ne . P epa e, eco d and sha e da a in GST complian o ma s wi h you ax consul an . Keep
pace wi h he e ol ing GST no ms by ge ing ee access o ou webina s, p oduc upg ades and aining sessions.
3. Sma Applica ion Managemen :
You may c ea e you company's i s ansac ion in a ma e o minu es wi h Tally P ime. Since all o he
ins alla ion, ac i a ion, and applica ion hassles ha e been handled, you can easily ge s a ed on you own. No p io
knowledge is necessa y o use Tally P ime. I unc ions in any ha dwa e en i onmen . You may e o lessly ake da a
backups in po able s o age de ices because o hei simple a chi ec u e. I may be eadily upg aded o allow you o
s ay up o da e wi h changes in he law.
4. Keeps Da a Secu e:
Use Tally Vaul o p o ec you p iceless inancial in o ma ion, and c ea e he keys you sel . The in o is only
accessible o you! Tally P ime so wa e is obus . E en in he mos unp edic able wo k si ua ions, you company's da a
is ne e los o comp omised. Se up use -le el da a access pe missions acco ding o he ope a ional domain.
5. Upda ing o Mas e o GST:
A a ie y o addi ional mas e s and ledge s a e also a ailable h ough Tally P ime o assis you in peace ully
eco ding you GST ansac ions. Fo ins ance, you ha e GST du y ledge s, se ice ledge s, sales and pu chase ledge s,
expense/income/ ound-o ledge s, discoun ledge s, and so o h. Addi ionally, you can e o lessly handle HSN/SAC
and he associa ed ax a es, as well as upda e you s ock i ems and s ock g oups o GST.. Tally P ime p o ides you
wi h he lexibili y o use ei he a common du y ledge (wi hou adding any ax a es) o sepa a e du y ledge s (wi h
speci ic ax a es), based on you business equi emen . I you use a common du y ledge , hen you ha e he lexibili y
o apply GST a es a many le els, such as company, s ock i ems, s ock g oups, o e en apply he a es di ec ly in he
ansac ion. On he o he hand, i you c ea e sepa a e du y ledge s and add he co esponding ax a es, hen hese
de ails will be applied seamlessly in he ansac ion.
6. Fe ch GST De ails Including he Filing S a us:
Conside you sel nego ia ing wi h a p ospec i e clien and wan ing o make su e hey a e adhe ing o GST
laws. You may easily e i y hei iling s a us o he p e ious six mon hs, including he e u n pe iod, iling da e,
mode, and s a us (ac i e, inac i e, o cancelled), using he mos ecen e sion o Tally P ime. You can examine
GSTR-1 and GSTR-3B iling de ails i he clien is a egula deale . Check CMP-08 ilings o composi ion deale s.
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This deg ee o speci ici y p omo es imp o ed clien connec ion and us while assis ing you in making well-in o med
business decisions.
7. O he Bene i s:
Tally P ime ensu es mo e bene i s like; Seamless Uploads & Downloads o Re u ns, Au o econcile iles o
GSTR-1,GSTR-3B, GSTR-2A and GSTR-2B, E o less Filing, Dynamic pa y managemen , Insigh s on ITC Risk,
Resol ing <Misma ches & Rejec ions e c.
4.0 Conclusion:
Businesses mus au oma e hei manual sys ems, and ins all so wa e ha is obus enough o in e ac wi h he
GSTN sys em, and assis in immedia e, accu a e, and eliable compliance. In oice ma ching is a e y c i ical
equi emen o GST. Because o he clea imelines dic a ed by GST, compliance will no longe be a mon h-end o
qua e -end ac i i y. The e o e, in oice ma ching and o he compliance ela ed ac i i ies canno be achie ed using a
manual o a low- ech sys em. Speed and accu acy a e bo h c i ical. Businesses will ha e o s a in e ac ing equen ly
wi h he GSTN sys em. This will equi e a GSTN-enabled business applica ion o accoun ing so wa e so ha he ask
ahead become seamless and e icien . The s udy unde sco es ha he implemen a ion o GST, when e ec i ely
managed h ough Tally P ime so wa e, no only simpli ies compliance p ocedu es bu also enhances anspa ency,
accu acy, and e iciency in business accoun ing. The in eg a ion o GST p o isions wi hin Tally P ime empowe s
en e p ises, pa icula ly small and medium businesses, o main ain e o - ee eco ds, educe manual complexi ies, and
ensu e egula o y adhe ence. As digi al ans o ma ion eshapes he inancial landscape, ools like Tally P ime play a
pi o al ole in b idging echnological ad ancemen wi h ax e o ms, he eby p omo ing ease o doing business in India.
Fu u e esea ch may u he explo e sec o -speci ic applica ions and e ol ing upda es o he so wa e o maximize i s
u ili y in he dynamic GST egime.
Re e ences:
1. V.S. Da ey , GST Ready Reckone , Taxmann , 4 h Edi ion 2017
2. Ni in Kuma (2014), “Goods and Se ice Tax in India-A Way Fo wa d”, “Global Jou nal o Mul idisciplina y
S udies”, Vol 3, Issue6, May 2014
3. Pu i, L. D. (2022). An empi ical s udy o impac o GST on small and medium businesses: A case o indus ial a ea
o Au angabad om Maha ash a S a e. In e na ional Jou nal o Ad ance and Inno a i e Resea ch, 9, 16-20.
4. Pu i, L. D. (2020). A S udy o GST Implica ions on Indian Banking Sec o . Ou He i age, 7, 75-79.
5. h p://www.gs india.com/basics-o -gs -implemen a ion-in-india
6. www. allysolu ions.com
7. h ps://cio.economic imes.india imes.com/dobig/news/de ail/1618
