Paper Details

Commerce education in India is at a crucial point: the curriculum still focuses on manual ledgers and theoretical taxation whereas the working world has already adopted cloud-based accounting software, real-time GST compliance, AI-based decision making. Commerce Verse is conceptualized in this paper as an artificial intelligence (AI) enabled virtual commerce laboratory that combines tally prime for bookkeeping and inventory management with a simulated GST filing module, all wrapped together in an adaptive AI tutoring layer. The proposed system enables students to work with mock enterprises, enter actual transactions, create valid GST invoices and record Input Tax Credits (ITC) against these entries as well as file simulated GSTR-1/3B returns while receiving feedback on their responses in real-time. It places this proposal in India's skill 5.0 context of AI-enhanced, adaptive and industry aligned skilling, and long-term national vision for Viksit Bharat @2047 that requires a digitally literate, compliance ready & employable workforce in commerce. This research utilizes a design-based approach. The paper describes the system architecture, pedagogy strategy, implementation plan and expected learning outcomes of CommerceVerse, in addition to discussing the feasibility, challenges and policy alignment of implementing such labs within higher education institutions.

Virtual Commerce Lab; Tally Prime; GST Filing; Artificial Intelligence in Commerce Education; Experiential Learning in Commerce