CONTENTS
CHAPTER PARTICULARS PAGE NO.
NO.
1. INTRODUCTION
2. COMPANY PROFILE
3. ORGANISATIONAL CHART
4. OVERVIEW OF THE INTERNSHIP
4.1 DEPARTMENTS OBSERVED
4.2 NATURE OF WORK DONE
4.3 SOFTWARE & TOOLS USED
4.4 SKILLS GAINED
4.5 SUMMARY OF WORKDONE
4.6 KEY OUTCOMES
5. CONCLUSION
CHAPTER I
INTRODUCTION
I’m thrilled to submit my internship report documenting my 21-day practical training experience
at Emmar Associates, a tax consultancy firm based in Tirupur, from 08/05/2025 to 31/05/2025.
Although I was actively involved for a short span of time, the overall exposure provided me with
a strong foundation in basic accounting tasks and an introductory understanding of GST-related
compliance.
During the internship, I had the opportunity to work under the guidance of Mr. Raja, a senior
consultant at the firm. From the very beginning, I was introduced to the internal functioning of a
small consultancy and was familiarized with the accounting software Tally Prime, which is used
widely in most tax and accounting firms in India. I was trained in the basics of voucher entries,
and my main hands-on responsibility was to enter sales and purchase vouchers into the
software for various clients.
This task involved understanding invoice formats, identifying GST components such as CGST,
SGST, and IGST, and ensuring that entries were recorded under the correct ledgers. Although
this was my primary task, I quickly realized how essential it is to maintain accuracy in these
entries, as even small errors can lead to misstatements in GST returns. This made me more
attentive to details and helped me grasp the importance of basic accounting hygiene in
maintaining accurate financial records.
While I did not directly handle client communication or tax filings, I was able to observe how
the firm manages GST return preparation, purchase register matching, and monthly
compliance routines. I gained a beginner-level understanding of how GSTR-1 (for outward
supplies) and GSTR-3B (summary monthly return) are prepared. I also observed how purchase
data is cross-checked with the GSTR-2B auto-generated statement to ensure that correct input
tax credit (ITC) is claimed. These observations gave me practical insight into the workflow
followed in most compliance-based offices.
I also became familiar with how tax consultancies coordinate their workload toward monthly
deadlines. Watching how the team prioritized tasks, dealt with client queries, and used Excel
spreadsheets alongside Tally gave me a glimpse into how time and data are managed in a
fast-paced consultancy setup.
This internship helped me develop several professional and technical skills. I learned how to
navigate Tally Prime, how vouchers are entered, how ledgers are created and organized, and how
GST classification impacts data recording. I also improved my ability to follow instructions
carefully, work independently on basic tasks, and ask relevant questions when in doubt.
More than just learning software, this internship experience gave me clarity about the real-life
application of theoretical knowledge I’ve studied in books. Concepts such as voucher types,
tax rates, ledgers, and compliance obligations now feel much more relevant and meaningful.
CHAPTER II
COMPANY PROFILE
NAME EMMAR ASSOCIATES
FOUNDER RAVI S & MANIKANDAN P
ADDRESS
RAM NAGAR, 1st STREET,
TIRUPUR – 641602,
TAMILNADU, INDIA
MOBILE 9443723164
PHONE
E-MAIL [email protected]
WORKING HOURS 9.30am to 6.00pm
NATURE TAX CONSULTATION
SINCE 2015
SERVICE ● GST Return filing
● TDS Return filing
● Income Tax Return filing
CHAPTER III
ORGANISATIONAL CHART
CHAPTER IV
OVERVIEW OF THE COMPANY
4.1 STRUCTURE OF WORK OBSERVED
Emmar Associates, being a compact and efficient tax consultancy firm, does not follow a
departmental model like large corporate offices. Instead, the workflow is centralized and
role-based, with each member taking on multiple responsibilities depending on the nature of the
work and urgency. This allowed me, as an intern, to gain exposure across various functions
instead of being restricted to a single department.
The core of the firm’s operations is driven by Mr. Raja, a senior consultant who manages most
of the firm’s GST compliance, client returns, reconciliations, and portal filings. He handles both
the technical side and the advisory component of tax consultancy. Supporting him are a few
junior staff who take care of routine operations like voucher entries, documentation, invoice
matching, and preparing Excel summaries.
Although there are no separate departments, the office operates smoothly by categorizing its
workflow into functional areas. These include:
● Accounts and Data Entry – Entry of sales and purchase vouchers, ledger updates, and
invoice validation using Tally Prime.
● GST Compliance and Filing – Monthly return preparation, reconciliation with
GSTR-2B, and portal-based filing.
● Client File Management – Maintaining and sorting physical and digital records for easy
access and audit readiness.
● Client Coordination – Following up with clients for data, resolving doubts, and
providing post-filing documentation.
This structure gave me a well-rounded experience, especially by helping me understand how
interdependent each task is in the broader process of taxation and compliance.
4.2 NATURE OF WORK DONE
During my internship, I was mainly assigned to the Accounts and Data Entry function, with
additional exposure to the supporting work in other areas. Though my hands-on time was
limited, the responsibilities I was given had a direct impact on return preparation.
Key Responsibilities Included:
● Voucher Entry in Tally Prime
I entered purchase and sales invoices provided by clients into Tally Prime. This involved
entering details like invoice number, date, party name, amount, GST components
(CGST/SGST/IGST), and description of goods/services.
● Ledger and GST Configuration Review
I was trained on how ledger masters are selected for entries — e.g., purchase ledgers,
sales ledgers, GST tax ledgers — and how Tally Prime auto-calculates GST based on the
configuration.
● Invoice Cross-Verification
Before entries, I was instructed to match physical invoices with Excel summaries or
previously entered data to avoid duplicate entries and errors.
● Supporting in Invoice Sorting
I assisted in arranging invoices by date, GSTIN, and category to make them easier to
reconcile against GSTR-2B or for return summaries.
Although I was not involved in GST portal filing, I observed these steps closely, which helped
me understand how the data I entered was later compiled and used for statutory compliance.
4.3 SOFTWARE & TOOLS USED
Tally Prime
Tally Prime was the main software I worked with. I learned to:
● Navigate the Tally interface
● Enter and alter sales and purchase vouchers
● Use GST configuration settings
● Review ledgers and tax reports
● Generate daybook and voucher summary reports
Microsoft Excel
Excel was used for:
● Organizing invoice details
● Preparing vendor/client summaries
● Reconciling Tally data with physical records
● Highlighting mismatches before return filing
I used filters, basic formulas, and manual data entry practices to contribute to invoice validation.
GST Portal (Observed)
Though I did not directly use the GST portal, I observed Mr. Raja use it to:
● Log in to client accounts
● Download GSTR-2B statements
● Reconcile purchase data
● File GSTR-1 and GSTR-3B returns
This observation gave me a strong foundation for understanding GST compliance from a
practical viewpoint.
4.4 SKILLS & CONCEPTS LEARNED
This internship helped me build skills in both technical and soft areas. Key learnings include:
Accounting & Tax Concepts:
● Structure and significance of GST returns
● Treatment of taxable, nil-rated, and exempt supplies
● Difference between CGST, SGST, and IGST
● Basics of Input Tax Credit (ITC)
● Use of GSTR-2B for purchase matching
● Importance of accurate voucher entry in compliance
Technical Skills:
● Hands-on use of Tally Prime
● Invoice reading and classification
● Matching and verification of tax data
● Document sorting and audit-readiness prep
Soft Skills:
● Attention to detail in data entry
● Time management during monthly cycles
● Workplace discipline and professionalism
● Communication and asking the right questions
4.5 SUMMARY OF WORK DONE
Throughout my 21-day internship at Emmar Associates, I was gradually trained and exposed to
the core activities carried out in a small-scale tax consultancy. The initial few days were
dedicated to understanding the firm’s workflow, observing the team’s routine, and getting
familiar with the expectations. I was introduced to how invoices are structured, how physical
files are maintained, and how voucher entries fit into the larger GST return filing process.
Around Day 3, I was given access to Tally Prime and was taught how to enter sales and purchase
vouchers. For the next several days, I actively worked on entering client purchase bills into Tally.
This involved reading invoices carefully, checking GST rates, matching values, and ensuring
correct ledger posting. Under supervision, I also worked on sales entries and noticed how
outward supply data is tracked for GSTR-1 filing. As the days progressed, I was given a little
more independence in my entries while still getting each one verified before saving. I also helped
with sorting invoices by date, client, and type (purchase/sale), making it easier for the senior
consultant to finalize data. Midway through the internship, I began observing how Excel sheets
were used to cross-verify entries from physical bills with Tally output. I also assisted in
identifying errors such as duplicate or missing invoices. In the later part of the internship, I was
allowed to observe return preparation and how GSTR-2B is downloaded and matched with
purchase records for ITC eligibility. I watched how Mr. Raja made corrections before filing
GSTR-3B and how portal values were interpreted in real-time. On the final day of my internship,
I reviewed the tasks I had completed, asked remaining doubts, and reflected on the skills I had
acquired. Overall, the work done over these 21 days provided me a hands-on, realistic experience
that connected my academic learning with actual workplace expectations.
KEYS OUTCOMES:
● To gain hands-on experience in basic accounting tasks like sales and purchase entry using
Tally Prime.
● To understand the practical application of GST, including invoice structure, tax rates, and
return preparation.
● To observe how client records are maintained and how data accuracy impacts
compliance.
● To develop attention to detail, time management, and a professional work approach.
● To apply classroom knowledge in a real office environment and build confidence in
handling financial data.
CONCLUSION
My internship at Emmar Associates was a highly enriching and eye-opening experience that
helped me bridge the gap between academic knowledge and practical application. Though my
direct involvement was limited to tasks like voucher entry and invoice verification, the exposure
I received was meaningful and laid a strong foundation for understanding how tax consultancy
functions in the real world. I gained confidence in using Tally Prime, understood the importance
of accurate documentation, and observed how GST compliance is handled by professionals
under real deadlines. More than technical learning, the internship helped me develop a sense of
discipline, accountability, and professionalism. I was able to see how even the simplest tasks
contribute to bigger responsibilities like tax return filing, reconciliation, and client satisfaction.
Working under the guidance of Mr. Raja and observing the team’s workflow gave me clarity on
the practical challenges and expectations in the field of finance and taxation. The experience not
only improved my skills but also strengthened my interest in pursuing a career in compliance, tax
filing, or accounting. I am sincerely thankful to Emmar Associates for the opportunity, and I
believe this internship has been a valuable step forward in my academic and professional
journey.
