Managing GST Rate Changes in Tally Prime: From Old GST to New GST Rates in Auditor License

Published on: 22-09-2025 Call CA Tally HelpDesk +91 9205471661, 8368262875

Managing GST Rate Changes in Tally Prime: From Old GST to New GST Rates in Auditor License

The GST 2.0 reforms introduced on 22nd September 2025 have streamlined India’s tax structure by consolidating the earlier 5%, 12%, 18% and 28% slabs into 0%, 5%, 18% and 40%. For Chartered Accountants and professionals using Tally Prime Auditor License, adapting to these changes is critical for ensuring compliance across multiple clients. Unlike Silver or Gold, the Auditor License in Tally Prime is specially designed for professionals who need to audit, review, and certify multiple companies’ books under GST.

1. Role of Auditor License in GST Transition

The Auditor License empowers auditors to work across different company databases, making it ideal when GST rates change. Instead of maintaining only one company’s data, auditors can:

• Access and review multiple client companies.
• Verify GST ledgers and stock items.
• Certify correctness of GST returns before filing.

During GST rate changes, the Auditor License provides a powerful platform to check both old and new GST entries systematically.

2. Reviewing GST Ledgers in Tally Prime Auditor

When GST rates change, businesses often forget to alter tax ledgers. With the Auditor License, professionals can:

• Log in to each client company in Tally Prime.
• Go to Gateway of Tally → Display → Statutory Info → GST Details.
• Verify whether CGST, SGST, IGST have been updated to new slabs.
• Identify cases where old rates (e.g., 28% on cement) are still active instead of the new 18%.

This ensures that all future invoices are generated with correct GST percentages.

3. Validating Stock Items and HSN Codes

Using Audit & Compliance tools in the Auditor License, professionals can run checks on stock masters:

• Confirm if HSN codes are correctly mapped.
• Cross-check GST rates for sensitive items like air conditioners (18%), cement (18%), or soft drinks (40%).
• Highlight discrepancies where businesses continue using old rates.

This feature helps auditors quickly identify risks across multiple clients.

4. Reviewing Sales and Purchase Vouchers

One of the key functions of the Auditor License is reviewing vouchers:

• In Sales Vouchers (F8), auditors can check whether invoices raised post-22nd Sep carry the correct new GST rate.
• In Purchase Vouchers (F9), they can verify that Input Tax Credit (ITC) is being claimed at the correct slab.
• For transition cases, auditors can advise clients to maintain separate ledgers like GST @ 28% (Old) and GST @ 18% (New).

This ensures proper reporting in GSTR-1 and GSTR-3B.

5. Compliance and Return Verification

Tally Prime Auditor License comes with powerful Audit & Analysis tools:

• Generate client-wise GSTR-1, GSTR-2B and GSTR-3B reports.
• Reconcile ITC claimed with supplier invoices.
• Detect mismatches between old GST rate entries and new rate invoices.

By running these checks, auditors can provide assurance that returns are error-free before submission.

6. Handling Transition Periods

Auditors often deal with overlapping invoices during tax reforms. With the Auditor License:

• Professionals can analyse date-wise entries and confirm whether old GST rates were applied correctly before 22-Sep-2025.
• Suggest corrections or journal entries where businesses mistakenly applied the wrong slab.
• Certify GST compliance across the transition window.

Conclusion

The Tally Prime Auditor License is more than just an accounting tool — it is a compliance powerhouse for professionals. With the GST rate change effective from 22-Sep-2025, auditors play a crucial role in reviewing ledgers, validating stock items, verifying vouchers, and ensuring correct ITC reporting. By leveraging the advanced Audit & Analysis features, Chartered Accountants and auditors can guide businesses smoothly through the transition from old GST slabs to the new structure. In this way, Tally Prime Auditor License ensures that compliance, accuracy, and professional oversight remain intact during GST reforms.