Accountant (Tally / GST) interview questions and scorecard
India context for accountant (tally / gst) interview questions, central rules as of 30 Oct 2026.
Use these 12 questions to interview an accountant (tally / gst) the same way every time. Ask all candidates the same questions, score each answer from 1 to 4 against the notes below, and decide on the total, not on first impressions. Pick 8 to 10 questions per interview.
At a glance
- Match the questions to your accountant (tally / gst) job description: one question per must-have.
- Score each criterion right after the interview, before you talk to other interviewers.
- Follow up with "What did you personally do?" to separate individual work from the team's.
Questions
| # | Question | A good answer shows | Red flags |
|---|---|---|---|
| 1 | How do you record a purchase with GST in Tally? | Correct ledgers, GST rate, input credit | Posts as expense without GST |
| 2 | How do you handle a bank reconciliation difference? | Finds timing and entry differences | Adjusts to match |
| 3 | How do you set up and track sundry debtors? | Bill-wise tracking, ageing | No method |
| 4 | What is the difference between CGST, SGST and IGST? | Correct on intra- and inter-state use | Confused |
| 5 | How do you check that your input tax credit is correct? | Matches books against the GST portal data | Claims all |
| 6 | When must TDS be deducted and deposited? | Understands sections and due dates in general | Unaware |
| 7 | What do you do if a supplier does not file their return? | Understands the effect on credit and follows up | Unaware |
| 8 | Walk me through your month-end checklist. | Ordered steps | Cannot describe |
| 9 | How do you prepare for a statutory audit? | Organised vouchers, schedules, queries answered | Last-minute search |
| 10 | Tell me about a mistake you made in books. | Owns, corrects, adds control | Hides |
| 11 | A manager asks you to adjust an invoice date. What do you do? | Refuses improper changes, escalates | Complies |
| 12 | How do you explain a profit and loss account to an owner? | Simple, with key numbers | Jargon |
Scorecard (1 to 4)
| Score | Meaning |
|---|---|
| 1 | Weak: no relevant example, or a red flag |
| 2 | Partial: general or hypothetical answer, little evidence |
| 3 | Good: a real, specific example that meets the standard |
| 4 | Strong: specific, repeated evidence and clear reasoning |
| Criterion | Questions | What a 4 looks like | Score |
|---|---|---|---|
| Tally and bookkeeping | 1, 2, 3 | Accurate voucher entry and reconciliation | |
| GST and TDS knowledge | 4, 5, 6, 7 | Correct on rules, reconciliation and deadlines | |
| Closing and reporting | 8, 9 | Systematic month-end | |
| Integrity and communication | 10, 11, 12 | Honest about errors, clear with managers | |
| Total | / 16 |
Suggested rule: shortlist candidates whose average is 3 or higher with no criterion at 1. Change the rule before the first interview, not after.
Run it as a video interview on LiveRec
Open the candidate and choose Schedule interview, then choose Video and pick LiveRec video, which needs no link. After the call, open the interview and choose Submit feedback to give star ratings for Technical skills, Communication skills and Culture fit, a Decision and your comments; paste your scorecard result into the comments. Recorded LiveRec video interviews are deleted 90 days after the interview as standard, so tell candidates before you record. See Schedule an interview, private notes and feedback and recordings.
Fair interviewing
Ask only job-related questions. Indian law bars gender discrimination in recruitment for the same work and requires equal opportunity for people with disabilities, so keep questions on marital status, family plans, religion, caste or health out of the interview. See illegal interview questions for the principles; US-specific examples there differ.
Next step
Copy the scorecard into your interview scorecard template, then schedule the first interviews. For the method, read the structured interview guide.
Sources
- Ministry of Labour and Employment: https://labour.gov.in
- Rights of Persons with Disabilities Act, 2016, Department of Empowerment of Persons with Disabilities: https://disabilityaffairs.gov.in/
- US OPM, Structured Interviews (method reference): https://www.opm.gov/policy-data-oversight/assessment-and-selection/structured-interviews/
This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.