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Printing HSN/SAC in
Your Invoice
Stock items
Service ledger
Import of services
To record
purchase returns Purchase returns
under GST
Restart voucher
numbering to ensure
Record outward supply and
that unique voucher
print sales invoice
numbers are used for
To record sales
all your vouchers.
under GST
Record all types of GST
sales such as nil rated,
exempt, SEZ, deemed
export, and consumer sales
To record the GST
sales of goods and
services in a single Sales of composite supply
invoice, where one under GST
of the items is the
principal supply
To record the GST
sales of multiple
Sales of mixed supply under
items as part of a
GST
single bundled
package
To record export
Export sales under GST
sales under GST
To record sales
Sales returns under GST
returns under GST
GST payment voucher
To activate GST
1. Open the company for which you need to activate GST.
State: Displays the state you have selected for your company. Helps in identifying local and
interstate transactions. If you change the state, it will be updated in the company details.
5. Specify the GSTIN/UIN for the business. This can be printed in the invoices as required. You can
specify this later.
6. Specify Applicable from date. GST will be applicable for your transactions from this date
onwards.
You can record transactions using the ledgers with GST details, and print invoices with GSTIN.
If required, deactivate other taxes like VAT, as applicable. For this, open the corresponding tax details
screen and specify the Deactivate from date.
Providing GST Details
You can specify all GST-related information relating to your business in the GST Details screen. This
screen can be configured to enable further options which will allow you to enter your GST information
in detail.
To specify GST details, enable the option Set/alter GST details?. You can manage GST details for
goods/services at different levels.
If you have enabled GST classification at the company level, you can select it in the
field Classification. Once you have selected a GST classification, the details specified get applied to
stock item, stock group or ledger.
The GST Details screen at the stock item level appears as shown below:
Note: The option Calculation type is available only at the stock item level. You can set the calculation
type as On Value orOn Item Rate, as required.
F12: Configure
The F12 configuration options available at the stock item, stock group, and ledger levels, and the
options enabled on setting them toYes in the GST Details screen are shown below:
You can enable the F12 configuration options as required to enable relevant options and provide the
required details.
It is recommended that HSN code/SAC and tax rate should be specified at the same
level. In case you have specified these at different levels, you can remove it.
Order in which HSN code and tax rate are applied for goods
Specifying HSN code and tax rate
Based on your business requirements, you can provide HSN codes and tax rates at different levels.
After defining a tax rate at the company level, if a group of items attracts another rate, specify at the
stock group level. For the items in the group, the rate specified at the group level is applicable. After
specifying tax rates at the stock group level, if a few items in the group attract a different rate (or the
rate set at the company level), override using rate setup at the stock item level. For the items, the rates
specified at the stock item level are applicable.
You can specify tax rates at the sales or purchase ledger level, or at the ledger group level. This helps in
situations where a special tracking as per the nature of tax is required. Then the rate defined at the
ledger level will override the tax rates set at the company, stock group, or stock item levels.
Note: For ease of maintenance and appropriate use of tax rates, specify the rates at the level where you
mark the goods as taxable.
In case you need to specify a separate tax rate for an item in a specific transaction, you can do so, and
the rate specified during the transaction will get the highest priority.
Order in which SAC and tax rate are applied for services
Based on your business requirements, you can provide SAC and tax rate at different levels.
After defining a tax rate at the company level, if a few services attract a different rate, specify the rate
in the service ledger. For the services, the rates specified at the service ledger level are applicable.
You can specify tax rates at the sales or purchase ledger level, or at the ledger group level. This helps in
situations where a special tracking as per the nature of tax is required. Then the rate defined at the
ledger level will override the tax rates set at the company level or at the service ledger level.
Note: For ease of maintenance and appropriate use of tax rates, specify the rates at the level where you
mark the service as taxable.
In case you need to specify a separate tax rate for a service in a specific transaction, you can do so, and
the rate given during the transaction will get the highest priority.
When recording a transaction, Tally.ERP 9 looks for tax-related details in a predefined order.
● A specific HSN/SAC and tax rate (say 12%) under a stock group - provide the HSN/SAC and
tax rates at the stock group level.
● Other stock items attracting different HSN/SAC and tax rates - provide the HSN/SAC and tax
rates at the stock item level.
If you have entered the HSN/SAC and tax rates in all the masters, you can remove it from the masters
in which it is not required.
Removing HSN/SAC
You can delete the HSN/SAC from the Tax Rate History screen of the GST Details screen.
3. Press Alt+L in the GST Details screen, and delete the HSN/SAC from the Tax Rate
History screen.
Updating Stock Items and Stock Groups for
GST Compliance
If the items you sell have different tax rates, update your stock item masters or stock groups with the
applicable GST rates, and select the type of supply, as applicable.
2. Select the stock group or stock item, and press Alt+S to provide the applicable tax rates. You can
press Spacebar to select multiple stock groups or stock items. Set the tax rates and save.
The rate entered for integrated tax will be equally divided between central tax and
state tax.
In order to remove a tax rate, use the option Ctrl+C (Clear Rate). You can clear rate of multiple items
or groups by selecting them using Spacebar. You can also clear rate from items under a group and
automatically infer tax details recorded at group level to sub-groups and items using the option F:
Enforce Rate.
Taxability: Select Taxable for goods and services that are classified as taxable type of supply
under GST. Select Exempt, if the type of supply is exempted from tax under GST, or select Nil
Rated, if the tax rate applicable to the type of supply is 0% under GST.
Integrated Tax: When you enter the integrated tax, state tax and central tax are calculated as half
of the integrated tax specified. You can change state tax or central tax, and manage other GST
details by using F12 configuration.
Note: If you have modified the tax rates before, press Alt + L to view the history of tax rate changes.
The type of supply selected for a stock item is applicable only for that item. If multiple items with
varying type of supply configuration are selected in an item, the type of supply configured for one item
is not inferred for another.
Updating a stock group
In case you need the same tax rates for the items in a stock group, modify the group to include tax
applicability and rates.
2. Set/alter GST Details: Yes to specify the details in the GST Details screen, and save.
Taxability: Select Taxable for goods and services that are classified as taxable type of supply
under GST. Select Exempt, if the type of supply is exempted from tax under GST, or select Nil
Rated, if the tax rate applicable to the type of supply is 0% under GST.
Integrated Tax: When you enter the integrated tax, state tax and central tax are calculated as half
of the integrated tax specified. You can change state tax or central tax by using F12
configuration.
Non-GST Goods
Some goods such as petroleum crude, high-speed diesel, motor spirit (petrol), natural gas, aviation
turbine fuel and liquor fit for human consumption, are not covered under GST and hence are classified
as non-GST goods. In Tally.ERP 9 items can be set as non-GST goods.
To set an item as non-GST good
1. In the GST Details screen of the stock item or stock group, click F12: Configure.
4. In the GST Details screen, set the option Is non-GST goods? to Yes to configure the item/group
as non-gst.
To create GST classification, enable the options Enable Goods and Services Tax
(GST)? and Set/alter GST details? inStatutory and Taxation features under F11: Features. In
the Company GST Details screen, enable the option Enable GST classification?.
2. Select the Nature of Transaction that is applicable for your goods or services.
3. Enter the rates applicable for Integrated Tax and Cess. The rate entered for integrated tax will be
equally divided between central tax and state tax.
You can specify further GST details for the GST classification by clicking F12: Configure.
You can create multiple classifications and group goods or services in specific categories, for example,
GST at 18%, exempt goods, zero-rated goods, and so on.
Updating a Service Ledger for GST
Compliance
To update taxes and other GST details for your service items, you need to modify your service ledgers.
3. Set/alter GST Details - Yes, specify the details in the GST Details screen, and save.
Alternatively, you can use a classificationto use the tax details defined in the classification.
Taxability: Select Taxable for goods and services that are classified as taxable type
of supply under GST. SelectExempt, if the type of supply is exempted from tax
under GST, or select Nil Rated, if the tax rate applicable to the type of supply is 0%
under GST.
You can use this ledger to bill the services rendered by your business, in Accounting Invoice mode.
If you sell items with multiple tax rates, you can still maintain a single sales ledger, and record all GST
details at the stock item or stock item or stock group level. You can create a single purchase ledger
similarly.
The HSN details, tax rate, and type of supply selected in sales and purchase ledger will be applicable to
all items or services selected in a transaction where these ledgers are applied. The GST details and type
of supply configuration in the stock items will be overridden in the transaction with the details
configured in the sales/purchase ledger.
3. Set/alter GST Details - Yes, specify the details in the GST Details screen, and save.
Alternatively, you can use a classificationto use the tax details defined in the classification.
Taxability: Select Taxable, if sales ledger is used for supply of goods and services
that are classified as taxable under GST. Select Exempt, if it is used for sale of type
of supply that is exempted from tax under GST, or select Nil Rated, if it is used for
sale of goods or services that attract 0% tax rate under GST.
4. Select the Type of supply. By default the type of supply is set to Goods.
● Follow the steps used for updating the sales ledger, with the nature of transaction and rates for
purchase.
While recording a sale or purchase transaction, you can select the respective ledger.
3. In the Update Party GSTIN/UIN screen, enter the GSTIN/UIN number for each party.
Show Pending: Lists the parties with missing details, such as country, state, registration type, or
GSTIN/UIN.
Once you have updated the GSTIN/UIN for your parties, you can print the GSTIN details in your
invoices for filing returns.
Note: You need to export existing party information to MS Excel using Update Party GSTIN, and use
this MS Excel file to fill in the GSTINs that you want to import.
2. In Tally.ERP 9, click F12: Configure > Product & Features > F4: Manage Local TDLs.
3. In the TDL Configuration screen, set the option Load TDL files on startup to Yes.
4. Specify the name of the add-on with the folder path containing the add-on in the field List of
TDL files to preload on startup.
2. Select All Items in the Name of Group and Name of Ledger fields in Select Group screen and
press Enter. The Update Party GSTIN/UIN screen lists all parties without a GSTIN.
4. Open the exported file, specify GSTIN details for the parties, and save the file.
5. In Tally.ERP 9, go to Display > Statutory Reports > GST > Import Party GSTIN.
6. Specify the name of the MS Excel file to be imported with the path in the field Name of the file
to be imported (Excel).
7. Specify the name of the sheet containing information in MS Excel file in the field Sheet name.
8. Press Enter to import.
When the import is completed, the MS Excel file opens and displays the message Data imported
successfully.
Note: Ensure the party names are not altered in the MS Excel file exported from Tally.ERP 9. Also, the
name of Country, Stateand Registration Type specified in the MS Excel file must match the
spellings given in Tally.ERP 9.
2. Check and make necessary corrections in the Errors sheet. Save the file.
3. Import the file again, and specify the sheet name as Errors. The corrected information is
imported this time
Creating Party Ledgers for GST
You need to create party ledgers to record business transactions with various parties such as suppliers,
customers, and so on.
On this page
Supplier Ledger
Customer Ledger
Supplier Ledger
To create a supplier ledger
1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create.
3. Select Sundry Creditors from the List of Groups in the Under field.
7. Enable the option Set/Alter GST Details? to open the GST Details screen.
o Select the relevant Registration Type from the List of registration Types.
o Enter the 15-digit GSTIN or UIN issued by the tax authority.
o If the supplier is an e-commerce operator, then enable the option Behave as e-COmmerce
Operator?
The GST Details screen appears as shown below:
Customer Ledger
To create a customer ledger
1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create.
3. Select Sundry Debtors from the List of Groups in the Under field.
6. Enable the option Set/Alter GST Details? to open the GST Details screen.
o Select the relevant Registration Type from the List of registration Types.
o Enter the 15-digit GSTIN or UIN issued by the tax authority.
o If the supplier is an e-commerce operator, then enable the option Behave as e-COmmerce
Operator?
The GST Details screen appears as shown below:
Similarly, you can create ledgers for state tax, integrated tax, and cess by selecting the relevant Tax
type under GST.
While accounting for expenses and incomes, the ledgers have to be grouped under Direct
Expenses, Indirect Expenses, Direct Incomes or Indirect Incomes.
o Goods, if the expense or income value has to be included in the stock item cost.
o Services, if the expense or income value has to be included in the service value.
o Both, if the expense or income value has to be included in stock item cost or service value.
3. Select the Method of Calculation based on the selection made for the option Appropriate to.
If the option Appropriate to is set to Goods, select the Method of Calculation as:
o Based on Quantity, if the expense or income amount has to be distributed based on the
quantity entered for each stock item in the invoice.
o Based on Value, if the expense or income amount has to be distributed based on the value of
each stock item or service selected in the invoice.
Note: If the option Appropriate to is set to Services or Both, the field Method of Calculation is
skipped and the calculation is made based on the value entered for each stock item or service in
the invoice. For more information, refer to Using the option Allow method of appropriation.
Similarly, you can create income ledgers to record direct and indirect incomes.
However, VAT TIN gets printed on the bill when VAT is enabled along with GST. If you do not want
TIN to be printed, then you can either deactivate VAT or disable TIN in the print configuration.
To deactivate VAT
1. Open the company for which you need to deactivate VAT.
5. Enter the Deactivate from date in the Company VAT Details screen.
Similarly, deactivate excise and service tax by entering the date in the field Deactivate
from of Excise Registration Details andService Tax Details screen.
To disable TIN in the print configuration
1. Go to Gateway of Tally > Accounting Vouchers > F8: Sales.
3. Press Alt+P.
As GST is a new tax structure, the tax credits of previous tax regime will not be automatically carried
forward to the GST account. Based on the date from which you want to maintain the books of accounts
under GST, you need to carry forward the tax credit to state/central tax by recording a journal voucher.
Note: You can also create a journal voucher from Gateway of Tally > Display > Statutory
Reports > GST > GSTR-1 orGSTR-2.
3. In the Stat Adjustment Details screen, select the options as shown below:
5. Transfer the tax credit of service tax and CENVAT to central tax ledger as shown below:
6. Transfer the tax credit of VAT to state tax ledger as shown below:
Note: Along with the VAT ledger, the cess/surcharge/additional tax ledger can be selected based on the
state for which the VAT transactions were recorded prior to implementation of GST.
Entering the tax credit as ledger opening balance for a new
user or new business starting from 1st July 2017
You can enter the balance of tax credit as the opening balance in central tax and state tax ledgers, when
your books beginning date is on 1st July 2017. However, it is recommended to record a journal voucher
as the tax credit can be transferred on or after 1st July 2017. Enter the closing balance of:
● VAT or VAT with surcharge/cess/additional tax as the opening balance (debit balance) for
state tax ledger.
● CENVAT, service tax and krishi kalyan cess as the opening balance (debit balance) for central
tax ledger.
The opening balance entered for central tax and state tax/UT tax in ledger master or journal voucher is
a book entry and will not reflect in the reports.
Note: In order to be GST-compliant, the voucher numbers of your invoice have to be unique and
continuous. You can continue to use your existing series of voucher numbers. For your
convenience, you can prefix and suffix your voucher numbers with GST-specific information.
You can also choose to restart voucher numbering by creating a new voucher type for GST.
● Go to Gateway of Tally > Accounts Info. > Voucher Types > Create.
Method of Voucher Numbering? - Automatic (Manual Override). By selecting this option, you
can auto-number your vouchers and also manually override the auto-numbering when required.
Prevent duplicates? - Yes, to ensure unique voucher numbers.
Use advanced configuration? - Yes, to open the Voucher Type Creation (Secondary) screen.
Prefix Details, Suffix Details - Here you can enter details specific to your transactions, as required.
Now you can easily record your transactions with a new series of voucher numbers.
According to the details entered in the screen above, the sales voucher will appear as shown below:
Similarly, if you want to create invoices to track reverse charge transactions for unregistered
dealers, create a new voucher type with a separate series of voucher numbers and record the
purchase invoices. In the Voucher Printing screen, you can clickF12: Configure and set the
options as required to print the self-invoice.
Local purchase
The purchase of goods or services from a supplier in the same state attracts central tax and state tax.
Date: Displays the date on which the sales invoice was passed by the supplier.
2. In Party A/c name, select the supplier's ledger or the cash ledger.
4. Select the required items, and specify the quantities and rates.
You can view the tax details by clicking A: Tax Analysis. Click F1: Detailed to view the tax break-
up.
Interstate Purchase
The purchase of goods or services from a supplier from another state attracts integrated tax.
● Follow the steps used for recording a local purchase transaction, with the following changes:
Depending on the location of the supplier, you can record a local or interstate purchase transaction with
the applicable GST rates.
To record purchases from an unregistered dealer, you need to update your party ledgers and create a
ledger for unregistered purchases.
Inward supply > Raise tax liability or Raise tax liability and account for tax credit in the same
voucher > Pay tax and file returns
Purchases from an unregistered dealer against advance payment
Same month: Advance payments > Inward supply > Raise tax liability > Pay tax and file returns
Different months: Advance payments > Raise tax liability > Pay tax and file returns > Inward supply
in another month > Reverse the tax liability > File returns in the subsequent month
Same month: Exclude the advance payment voucher from the GSTR-2
Different month: Record a journal voucher to reverse the tax liability to the extent to which the
transaction is cancelled
Same month before raising liability for complete invoice value: Purchase invoice > Cancel the
invoice (press Ctrl+X to cancel) > File returns
Same month after raising liability: Purchase invoice > Raise tax liability and claim credit > Record a
debit note > Reverse the tax liability and tax credit to the extent of purchase returns > File returns
Different month: Record a debit note to the extent of purchase returns > Reverse the tax liability and
tax credit to the extent of purchase returns > File returns
In the stock item master attracting reverse charge, set the option Enable reverse charge
calculation? to Yes in theConfiguration screen of GST Details screen (displayed on enabling the
option Set/alter GST details? in the stock item or ledger master).
Create a new bill reference when you are purchasing the goods from an unregistered dealer and then
making a payment. If you have made an advance payment, then you can adjust it against the purchase
invoice.
You can create invoices to track reverse charge transactions for unregistered dealers, by creating a new
voucher type with a separate series of voucher numbers, and record the purchase invoices. In
the Voucher Printing screen, you can click F12: Configure and set the options as required to print the
self-invoice.
Link the bill reference of the payment voucher (by selecting Agst Ref in the Bill-wise Details screen)
to the purchase invoice, if you have made an advance payment.
3. Click A: Tax Analysis > F1: Detailed to view the detailed Tax Analysis report that displays the
reverse charge amount.
4. Press Escape (Esc) to go back to the purchase voucher.
5. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.
5. Debit and credit the GST ledgers with the same values.
3. Account: Select the bank from which the payment will be made.
5. Provide GST details: Enable this option to enter the bank details.
If the bank details are not available, you can enter them later in the Challan Reconciliation report.
6. In the Bank Allocations screen, select the ledgers, enter the amount and provide the payment
details.
2. Click V: Reverse Chrg. Adv. to mark the voucher for advance payment. The values entered in
this voucher are captured inGSTR-2 report.
Note: Payment vouchers recorded without clicking V: Reverse Chrg. Adv. will not have GST
implications, and will form part of the Summary of Excluded Vouchers.
3. In Account, select the bank from which the payment will be made.
4. Select the party ledger predefined as unregistered dealer, and enter the details in the Advance
Payment Details screen.
If the stock item being purchased from unregistered dealer does not attract reverse charge, do not
configure the stock item for reverse charge. Select the ledger configured for reverse charge in
the Advance Payment Details screen.
Note: To categorise and display the stock item or ledgers attracting reverse charge in the Advance
Payment Details screen, set the option Enable reverse charge calculation? to Yes in
the Configuration screen of GST Details screen (displayed on enabling the option Set/alter GST
details? in the stock item or ledger master).
The tax type appears as integrated tax or central tax and state tax, based on the state selected for the
party ledger.
● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2.
4. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.
You can claim the tax paid on purchases from unregistered dealer as tax credit by recording a journal
voucher, and can view the tax credit claimed in GSTR-2.
Claim tax credit when the advance amount paid matches with the purchase
value
4. Debit the GST ledgers and enter the amount claimed as credit on purchase invoices recorded
against unregistered dealers.
● To account for the GST liability, a journal voucher is recorded by crediting the GST ledgers,
and debiting the tax on advance (Current Liabilities) ledger for 18,000.
● On 2nd August, a purchase invoice is recorded for 2,90,000 (attracting GST of 52,200) by
adjusting the advance amount of 1,00,000. The tax liability on the balance amount of 1,90,000
(purchase value 2,90,000 - advance amount 1,00,000) is 34,200.
● Now to raise the tax liability of 34,200 and claim tax credit for 52,200 record a journal
voucher.
To record a journal voucher to raise a liability and account for tax credit in
the same voucher
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
4. Debit the GST ledgers and enter the total tax credit available on the purchase invoice.
5. Credit the GST ledgers and enter the amount of tax liability to be raised on the purchase value
after deducting the advance payment.
2. Click V: Default View and F1: Detailed to view the journal voucher recorded to reverse the tax
liability raised on advance payments.
If the order cancellation is done in the same month, you need to exclude the advance payment voucher
from GSTR-2. Otherwise,reverse the liability on cancellation.
5. Click Yes for the message Do you want to exclude this voucher?.
Record a journal voucher, to raise the liability and claim credit on the tax calculated in the Tax
Analysis screen of the above purchase invoice, as shown below:
When the purchase returns happens either partially or fully after filing returns, record a debit note to
reverse the transaction to the extent of goods returned.
Go to Gateway of Tally > Accounting Vouchers > Ctrl+F9. If the purchase returns happens partially,
record the debit note to the extent it is reversed as shown below:
The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax Analysis in the
above debit note) as shown below:
Record a journal voucher to reverse the liability and tax credit claimed in the previous month to the
extent it is returned.
To record a journal voucher to reverse the tax liability and input tax credit
1. Click J: Stat Adjustment in GSTR-2 report or from the Accounting Vouchers > F7: Journal.
3. Debit and credit the GST ledgers with the same tax values as shown below:
Accounting for Inward Supply of Services
Under Reverse Charge (GST - Purchase)
You can account for purchase of taxable services classified as reverse charge, purchases against
advance paid towards these services, cancellation of purchase after the advance payment is made, and
purchase returns under reverse charge. The purchases made under reverse charge are captured
in GSTR-2 report.
To record purchase of services under reverse charge, you need to update your purchase ledger.
Inward supply > Raise tax liability or Raise tax liability and account for tax credit in the same
voucher > Pay tax and file returns
Same month: Advance payments > Inward supply > Raise tax liability > Pay tax and file returns
Different months: Advance payments > Raise tax liability > Pay tax and file returns > Inward supply
in another month > Reverse the tax liability > File returns in the subsequent month
Same month: Exclude the advance payment voucher from the GSTR-2
Different month: Record a journal voucher to reverse the tax liability to the extent to which the
transaction is cancelled
Same month before raising liability for complete invoice value: Purchase invoice > Cancel the
invoice (press Ctrl+X to cancel) > File returns
Same month after raising liability: Purchase invoice > Raise tax liability and claim
credit > Record a debit note > Reverse the tax liability and tax credit > File returns
Different month: Record a debit note > Reverse the tax liability and tax credit > File returns
This ledger is to account for the purchase of services under reverse charge.
5. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.
5. Debit and credit the GST ledgers with the same values.
3. Account: Select the bank from which the payment will be made.
5. Provide GST details: Enable this option to enter the bank details.
If the bank details are not available, you can enter them later in the Challan Reconciliation report.
6. In the Bank Allocations screen, select the ledgers, enter the amount and provide the payment
details.
2. Click V: Reverse Chrg. Adv. to mark the voucher for advance payment. The values entered in
this voucher are captured inGSTR-2 report.
Note: Payment vouchers recorded without clicking V: Reverse Chrg. Adv. will not have GST
implications, and will form part of the Summary of Excluded Vouchers.
3. In Account, select the bank from which the payment will be made.
4. Select the party ledger, and enter the details in the Advance Payment Details screen.
Note: To categorise and display the ledgers attracting reverse charge in the Advance Payment
Details screen, set the optionEnable reverse charge calculation? to Yes in
the Configuration screen of GST Details screen (displayed on enabling the option Set/alter GST
details? in the stock item or ledger master).
The tax type appears as integrated tax or central tax and state tax, based on the state selected for the
party ledger.
When you purchase classified as reverse charge, you have to raise the tax liability in your books and
then pay it to the department. You can record a journal voucher to raise this liability under reverse
charge.
● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2.
4. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.
You can claim the tax paid on purchase of services under reverse charge as tax credit by recording a
journal voucher, and can view the tax credit claimed in GSTR-2.
Claim tax credit when the advance amount paid matches with the purchase
value
4. Debit the GST ledgers and enter the amount claimed as credit on purchase invoices recorded for
services under reverse charge.
● On 5th July, an advance payment of 1,00,000 is made for purchase of service under reverse
charge.
● To account for the GST liability, a journal voucher is recorded by crediting the GST ledgers,
and debiting the tax on advance (Current Liabilities) ledger for 18,000.
● On 2nd August, a purchase invoice is recorded for 2,90,000 (attracting GST of 52,200) by
adjusting the advance amount of 1,00,000. The tax liability on the balance amount of 1,90,000
(purchase value 2,90,000 - advance amount 1,00,000) is 34,200.
● Now to raise the tax liability of 34,200 and claim tax credit for 52,200 record a journal
voucher.
To record a journal voucher to raise a liability and account for tax credit in
the same voucher
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
4. Debit the GST ledgers and enter the total tax credit available on the purchase invoice.
5. Credit the GST ledgers and enter the amount of tax liability to be raised on the purchase value
after deducting the advance payment.
2. Click V: Default View and F1: Detailed to view the journal voucher recorded to reverse the tax
liability raised on advance payments.
If the order cancellation is done in the same month, you need to exclude the advance payment voucher
from GSTR-2. Otherwise,reverse the liability on cancellation.
5. Click Yes for the message Do you want to exclude this voucher?.
The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax Analysis in the
above purchase invoice) as shown below:
Record a journal voucher to raise the liability and claim credit on the tax calculated in the Tax
Analysis screen of the above purchase invoice, as shown below:
When the purchase returns happens, record a debit note to reverse the transaction.
The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax
Analysis in the above debit note) as shown below:
Record a journal voucher to reverse the liability and tax credit claimed.
To record a journal voucher to reverse the tax liability and input tax credit
1. Click J: Stat Adjustment in GSTR-2 report or from the Accounting Vouchers > F7: Journal.
3. Debit and credit the GST ledgers with the same tax values as shown below:
Import of Services - GST
You can account for import of services, raise liability on the tax payable (reverse charge), and claim tax
credit.
You can record an inward supply of services that are imported, in a purchase invoice.
3. In the field Party's A/c Name, select the supplier ledger predefined with Country other
than India.
4. Select the service grouped under Purchase Accounts, and enter the amount.
When you import services, you have to raise the tax liability in your books and then pay it to the
department. You can record a journal voucher to raise this liability under reverse charge.
You can claim the tax liability paid on imports as tax credit by recording a journal voucher. The
purchase invoice details with the tax credit claimed on the purchase is shown in GSTR-2.
2. Debit the integrated tax ledger and credit the ledger grouped under Current Assets.
2. Click V: Default View and F1: Detailed, to view the purchase invoice details with the tax credit
claimed on the purchase.
You can record journal vouchers related to import of capital goods as given below:
2. Original invoice no: Enter the invoice number of the original purchase transaction against which
you are recording the purchase return.
3. In Party’s A/c Name, select the party from which the original purchase was made.
5. Provide GST details: Enable this option if you want to enter additional details about the
purchase return.
Similarly, you can record purchase returns against an interstate purchase by selecting the relevant party,
purchase ledger, and integrated tax ledger.
Recording GST Sales and Printing Invoices
Once you activate GST in your company, you can record the sale of goods and services (outward
supply) that attract GST using a sales voucher. Ensure that you provide unique voucher numbers for
your sales vouchers, and use a new series of voucher numbering.
In Tally.ERP 9, you can record sales in the item invoice mode or in the accounting invoice mode.
Local sales
Interstate sales
Local Sales
The sale of goods or services to customers in the same state attract central tax and state tax.
2. In Party A/c name, select the customer ledger or the cash ledger.
4. Select the required items, and specify the quantities and rates.
6. In the sales invoice, press Alt+P to print the invoice in the required format.
For multiple copies: Press Alt+P and then Alt+C to select the number of copies.
● Specify GSTIN under Set/alter GST details? in company F11 > F3 features.
● On the Voucher Printing screen in the sales invoice, press F12 and set Print Company
GSTIN Number? to Yes.
Interstate Sales
Sale of goods or services to a customer in another state attract integrated tax.
● Follow the steps used for recording a local sales transaction. The only difference is that you
have to select the integrated tax ledger instead of central tax and state tax.
Sales of Goods and Services in a Single Invoice
You can record the sales of both goods and services in the same invoice by selecting the required sales
ledger and GST ledgers (state tax and central tax for local sales; integrated tax for interstate sales).
You can view the tax details by clicking A: Tax Analysis. Click F1: Detailed to view the tax break-up.
Sales in the Accounting Invoice Mode
When you maintain only accounting transactions (but not inventory of your goods), or when your
company deals with services, you can use the accounting invoice mode for recording your local and
interstate sales.
3. Select the required goods/service ledgers, and specify the quantities and rates. Alternatively,
press Alt+C to create the ledgers.
4. Select the central and state tax ledgers for local sales and the integrated tax ledger for interstate
sales.
Depending on the location of the party, you can record a local or interstate sales transaction with the
applicable GST rates, and print the invoice. You have the choice of using item invoice or accounting
invoice according to your business requirements.
Nil-rated sales
Exempt sales
SEZ sales
Deemed export
While recording any type of sales transaction, you can choose either of the following methods:
● Method 1: For a specific type of sales transaction, you can create or update the sales
ledger with the relevant Nature of transaction. Now select this sales ledger while recording
the sales transaction.
● Method 2: Select the common sales ledger during the sales transaction. Press F12 and enable
the option Allow modification of tax details for GST? Now select
the Classification/Nature.
Nil-rated Sales
The sales of nil-rated goods to a local or interstate customer does not attract GST, and can be recorded
using a sales voucher. In the masters of the goods or services classified as nil rated
(0%), Taxability should be set to Nil Rated in the GST Details screen.
Depending on the location of the party, you can record a local or interstate nil-rated sales transaction.
Exempt Sales
The local or interstate sale of goods or services exempted from GST can be recorded using a sales
voucher. In the masters of the exempted goods or services, Taxability should be set to Exempt in
the GST Details screen.
SEZ Sales
The sale of goods and services to a party in an SEZ can be recorded using a sales vouchers. In an SEZ
sales transaction, taxes are applicable based on the type of sale:
● Taxable SEZ sale: In SEZ sales, integrated tax is applicable for both local and interstate
parties.
● SEZ sale under LUT/bond: No tax is applicable. SEZ sales under LUT/bond are allowed when
you have signed up a letter of undertaking with the department for the sale of goods without
the payment of duty.
To provide details of the LUT/bond, enable the options Enable Goods and Services Tax
(GST)? and Set/alter GST details? inStatutory and Taxation features. In the Company GST
Details screen, enable the option Provide LUT/Bond details?, and enter the details in the LUT/Bond
Details screen.
To record SEZ sales
Provide GST details: Enable this option if you want to enter additional details regarding the export
transaction.
Deemed Export
Deemed exports are defined as transactions in which the supply and manufacture of goods takes place
within India. Essentially, deemed exports refer to the supply of goods to end-exporters.
For example, if a two-wheeler spare parts manufacturer supplies rear-view mirrors to a motorcycle
manufacturer and exporter, then the sale of the rear-view mirrors would be considered as deemed
exports.
The deemed export of goods and services can be recorded using a sales vouchers.
● Taxable deemed export: In SEZ sales, integrated tax is applicable for both local and interstate
parties.
● Select the applicable Sales ledger. For example, Sales - Deemed Export.
Depending on the transaction value and the location of the party, the sales invoice will be captured in
different tables in GSTR-1returns.
● B2C (Large) Invoices: Captures interstate sales transactions where the invoice value is more
than Rs. 2.5 lakh.
The following images show how large invoices are captured in GSTR-1 for an interstate party:
● B2C (Small) Invoices: In GSTR-1, this table captures:
Note: In this case, GST calculation depends only on the location of the buyer, and not the consignee.
♦ If the buyer is located in the same state: Central tax and state tax are applicable.
♦ If the buyer is located in a different state: Integrated tax is applicable.
To add buyer and consignee details in the same invoice, enable the following options:
● Go to F11: Features > F1: Accounting Features, and enable the option Maintain multiple
mailing details for company and ledgers?
● Press F12 on the sales invoice, and enable the option Allow separate buyers and consignee
names?
4. Select the required items, and specify the quantities and rates.
5. Select the relevant GST ledgers (state tax and central tax for local buyer; integrated tax for
interstate buyer).
6. Press Alt+P to print the invoice. The consignee and buyer details appear as shown below:
Sale of works contract services
4. Select the GST ledgers (central and state, or integrated) based on the state selected for the
customer ledger.
You can view the tax details by clicking A: Tax Analysis. Click F1: Detailed to view the tax break-
up.
See also
In a composite supply of both goods and services, either one of them can be the principal supply. If you
are not sure about the principal supply and the secondary supply, you can create separate invoices for
the goods and services.
2. Select the service ledger (in this example, the ledger applicable for transportation charges).
3. Select the applicable tax ledgers (central and state/union territory taxes for local supply, integrated
tax for interstate supply).
You can view the tax details by clicking A: Tax Analysis. Click F1: Detailed to view the tax break-
up.
In an export sales transaction, taxes are applicable based on the type of export:
● Taxable export: Integrated tax is applicable. Select Exports Taxable as the Nature of
transaction in the sales ledger created for taxable exports.
● Exempt export: No tax is applicable. Select Exports Exempt as the Nature of transaction in
the sales ledger created for exempt exports.
● Export under LUT/bond: No tax is applicable. Select Exports LUT/Bond as the Nature of
transaction in the sales ledger created for exports under LUT/bond.
o Export under LUT/bond is applicable when you have signed up a letter of undertaking with the
department for the export of goods without the payment of duty.
o To provide details of the LUT/bond, enable the options Enable Goods and Services Tax
(GST)? and Set/alter GST details? in Statutory and Taxation features. In the Company
GST Details screen that opens, enable the optionProvide LUT/Bond details?, and enter the
details in the LUT/Bond Details screen.
2. In Party A/c name, select the customer ledger or the cash ledger.
3. Select the sales ledger. You can also create separate sales ledgers for taxable exports, exempt
exports, and exports under LUT/bond, and select them during the transaction.
5. Provide GST details - Yes, if you want to enter additional details regarding the export
transaction.
2. In Original invoice no., enter the invoice number of the original sales transaction against which
you are recording the current sales return.
3. In Party’s A/c Name, select the party against which the original sales was made.
You can view the tax details by clicking A: Tax Analysis. Click F1: Detailed to view the tax break-
up.
Similarly, you can record sales returns against an interstate sales transaction by selecting the relevant
party, sales ledger, and integrated tax ledger.
3. Account: Select the bank from which the payment will be made.
4. Select the central and state tax ledgers. If you have to pay interest, penalty, late fee or other dues,
select the ledgers to make the payment. created to account for these dues. Ensure these ledgers
are grouped under Direct Expenses/Indirect Expenses/Current Liabilities.
6. Provide GST details: Enable this option to enter the bank details.
If the bank details are not available, you can enter them later in the Challan Reconciliation report.
7. In the Bank Allocations screen, select the ledgers, enter the amount and provide the payment
details.
Similarly, you can record other tax payments to be made to the GST department.
Recording GST Advance Receipts from
Customers
The advance amount received from customers can be recorded in a receipt voucher. The receipt
voucher that is marked as an advance receipt, can be printed with the required GST details.
For any advance received for goods or services, if the corresponding sales invoice is not raised in the
same month, the dealer who has received the advance has to pay the GST.
When an invoice is raised against an advance received in a different tax period, the voucher recorded
for advance amount received has to be tracked against it.
Same month: Advance receipt > Outward supply > Pay tax
Different month: Advance receipt > Raise tax liability > Pay tax and generate returns > Outward
supply in the next month > Reverse tax liability > File returns for the month
Same month: Advance receipt > Exclude the advance receipt from GSTR-1 > File returns
Different month: Advance receipt > Raise tax liability > Pay tax for the liability raised > File return
> Reverse the tax liability in the next month > Return the advance amount > File returns
2. Click V: Advance Receipt to mark the voucher for advance receipt. The values entered in this
voucher are captured in GSTR-1 report.
Note: Receipt vouchers recorded without clicking V: Advance Receipt will not have GST implications,
and will form part of theSummary of Excluded Vouchers.
5. In the Advance Receipt Details screen, select the Stock Item (goods enabled for GST)
or Ledger Name (services enabled for GST). Based on the GST rates defined in the stock item or
ledger, the breakup of GST rate for Central Tax, State Tax andCess is displayed.
6. Enter the advance received in the Amount column. You can adjust this against the sales invoice
partially/fully, based on the sale value. At the end of the month, depending on the balance amount
of advance available, you can record a journal voucher to raise the liability.
Note: It is recommended to enter the entire advance amount in the Amount column so that the entire
advance can be used to setoff against the sales invoice raised in the same month or different
month.
Based on the amount entered, the breakup of GST amount gets auto calculated for Central
Tax, State Tax and Cess, if applicable. The Advance Receipt Details screen appears as shown
below:
Note: The central and state tax rates shown in the above screen, are captured in the GSTR-1 report.
7. Press Ctrl+A to accept the Advance Receipt Details screen and return to receipt voucher.
8. Select the type of reference as Advance and enter the reference details in the Bill-wise
Details screen.
9. If the amount is received through bank, select the Transaction Type and enter the required
details in the Bank Allocationsscreen.
11. Click P: Print and enable the option Print Advance Receipt to Yes to print the invoice.
The printed payment voucher with the GST details appears as shown below:
The GSTR-1 report displays the tax liability on advance receipts as shown below:
The advance receipt voucher count appears in the Included in returns row.
When the sales invoice is recorded in the same month, the receipt voucher has to be linked to it by
selecting the Type of Ref asAgst Ref in the Bill-wise Details screen of sales invoice.
As the sales invoice is recorded in the same month, the GSTR-1 report displays only the sales invoice
as shown below:
The advance receipt voucher appears as part of transactions Not relevant for returns and is
categorised as No GST Implications in the Summary of Excluded Vouchers report.
At the end of the month, record a journal voucher to raise the liability to pay tax as shown below:
The journal voucher that is recorded does not have any impact on the GSTR-1 report.
1. In the receipt voucher, click V: Advance Receipt, select the bank/cash account, and the party
ledger enabled for bill-wise details.
2. In the Advance Receipt Details screen, enter the Amount (Incl of Tax). The Amount available
for setoff against sales invoice and the taxes included in the advance amount appears as shown
below:
3. In the advance receipt voucher, select the GST ledgers. The tax amount appears automatically.
This voucher can be linked to sales invoice by adjusting only 55000 in the Bill-wise Details screen.
Based on the amount offset against sales invoice, you need to reverse the tax deducted in the receipt
voucher by selecting the GST ledgers using a journal voucher.
● The tax liability raised in journal voucher for the advance receipt of the previous month.
● The tax liability raised in the advance receipt voucher of the current/previous month.
To reverse the tax liability, record a journal voucher by debiting the GST ledgers and crediting the
expense ledger or ledger grouped under Current Assets, as shown below:
Reversal of GST on account of cancellation of advance
receipt
Cancellation of transaction in the same month
If an advance receipt voucher is recorded,a journal voucher is recorded to raise the tax liability, and
then the transaction is cancelled:
● Record a journal voucher to reverse the tax liability to the extent to which the transaction is
cancelled.
If an advance receipt voucher is recorded, a journal voucher is recorded to raise liability, and then the
transaction is cancelled in the next tax period:
● Record a journal voucher to reverse the tax liability to the extent to which the transaction is
cancelled.
To exclude a transaction
1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-1.
5. Click Yes for the message Do you want to exclude this voucher?.
3. Debit the GST ledgers and credit the ledger grouped under Current Assets as shown below:
Recording an Advance Payment to Supplier
under GST
You can record advance payments made to registered or unregistered dealers in a payment voucher.
Note: Payment vouchers recorded without clicking V: Reverse Chrg. Adv. will not have GST
implications, and will form part of the Summary of Excluded Vouchers.
3. Account: Select the bank from which the payment will be made.
4. Select the party ledger and enter the details in the Advance Payment Details screen.
● If the stock item attracts reverse charge, select the stock item configured for reverse charge.
● If the stock item being purchased from unregistered dealer does not attract reverse charge, do
not configure the stock item for reverse charge. Select the ledger configured for reverse
charge in the Advance Payment Details screen.
Note: To categorise and display the stock items or ledgers attracting reverse charge in the Advance
Payment Details screen, set the option Enable reverse charge calculation? to Yes in
the Configuration screen of GST Details screen (displayed on enabling the option Set/alter GST
details? in the stock item or ledger master).
6. Select the type of reference as Advance and enter the reference details in the Bill-wise
Details screen.
Central tax Central tax and integrated tax (in that order).
Integrated tax Integrated tax, central tax, state tax/UT tax (in that order).
State tax/UT tax State tax/UT tax and integrated tax (in that order).
Note: You can also create a journal voucher from Gateway of Tally > Display > Statutory
Reports > GST > GSTR-1 orGSTR-2.
3. In the Stat Adjustment Details screen, select the options as shown below:
5. In the journal voucher, debit and credit the ledgers as per the scenarios mentioned below:
● Debit the
central tax
ledger
Utilisation of central tax Credit the central tax ledger to
credit, when only central tax ● Enter the set-off the payable amount
credit is available. amount to the against the available credit.
extent of
credit
available.
credit, when central tax and ● Enter the ● Credit the integrated tax
integrated tax credits are amount to the ledger if the tax credit
available. extent of remains after it is set-
credit off against central tax
available. dues.
● Debit the
integrated tax
ledger. Credit the integrated tax
Utilisation of integrated tax
● Enter the ledger to set-off the payable
credit, when only integrated
amount to the amount against the available
tax credit is available.
extent of credit.
credit
available.
credit, when integrated tax ● Enter the ● Credit the central tax
and central tax credits are amount to the ledger, if the tax credit
available. extent of remains after it is set-
credit off against integrated
available. tax dues.
Utilisation of cess credit, ● Enter the Credit the cess ledger to set-off
when only cess credit is amount to the the payable amount against the
available. extent of available credit.
credit
available.
3. In the Stat Adjustment Details screen, select the options as shown below:
5. Debit the integrated tax/central tax/state tax/UT tax/cess ledger and enter the amount that can be
claimed as credit.
Note: You can also create a journal voucher from Gateway of Tally > Display > Statutory
Reports > GST > GSTR-1 orGSTR-2.
3. In the Stat Adjustment Details screen, select the options as shown below:
5. Debit the integrated tax, central tax, state tax/UT tax, cess ledger and enter the amount that can be
claimed as credit.
3. In the Stat Adjustment Details screen, select the options as shown below:
4. Press Enter to save and return to the journal voucher.
5. Debit the bank ledger, and enter the amount of interest liability.
Similarly, you can record the journal voucher by selecting the Additional Details in the Stat
Adjustment Details as:
● Late Fee, for refund of excess payment made towards late fee.
3. In the Stat Adjustment Details screen, select the options as shown below:
4. Debit the state tax, central tax, integrated tax or cess ledgers and credit the party ledger.
3. In the Stat Adjustment Details screen, select the options as shown below:
● For availing tax credit on excise and service tax, debit the central tax ledger and credit the
service tax and CENVAT ledgers.
● For availing tax credit on VAT, additional tax, cess, TDS and entry tax, debit the state tax/UT
tax ledger and credit the VAT, additional tax, cess, TDS and entry tax ledgers.
To record a journal voucher for interest, penalty, late fee and other dues
payable
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
5. Debit the expenses or party ledger, and enter the amount of interest liability.
Similarly, you can record the journal voucher by selecting the Additional Details in the Stat
Adjustment Details as:
3. In the Stat Adjustment Details screen, select the options as shown below:
4. Press Enter to save and return to the journal voucher.
5. In the journal voucher, debit the expense or party ledger, and credit the integrated tax, central tax,
state tax/UT tax or cess ledgers.
GSTR-1
GSTR-1 is the monthly GST return to be filed by taxable person registered under GST. GSTR-1 will
include the details of all outward supplies made in the given period. In the standard format released by
the department, GSTR-1 return form is divided into multiple tables, each table is used for a different
type of outward supply. In Tally.ERP 9, GSTR-1 can be viewed in a report format with tax
computation details. This report can be changed to table-wise format (department format) with the click
of a button.
All transactions, whether recorded correctly, incorrectly or inadequately, are captured and categorised
in this report. Further, to help you verify the tax details before exporting the returns, the GSTR-1 report
in Tally.ERP 9 provides you with options to resolve exceptions in transactions that are not forming part
of the returns due to incomplete information or mismatch.
The report also enables you to update the status of each transaction in the return based on the
acceptance and reconciliation status of the transaction on GSTN portal using the Status
Reconciliation option.
● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–1.
Particulars (computation details): This section displays the taxable value and tax amount from
outward supplies considered in the returns.
Drill down from any part to display detailed information at the subsequent levels.
F12: Configure
Show break-up of nett values?: Enable this option to display Gross Value, Returns, and
Addition/Deduction values in detailed mode of the report. This option is disabled by default.
Show tax types in separate columns?: Enable this option to view all GST tax types in separate
columns. This option is enabled by default. When this option is displayed, tax amount is displayed in a
single column without the Central Tax, state tax and integrated tax break-up.
Displays the total number of vouchers recorded in the reporting period. Drill down will lead to the
Statistics report, which displays the number of vouchers recorded against each voucher type, divided
into included, excluded and uncertain based the vouchers participating in the GST returns. The
statistics report on drill down from Total number of vouchers for the period appears as shown
below:
Included in returns
Displays count of all vouchers that have requisite information to comply with requirements of GST
returns. Only these transactions will be exported as part of returns. Drill down from this row to view
the Summary of Included Vouchers report, with the list of voucher-types with voucher count.
Displays the count of all vouchers which are not part of returns, as GST details are not provided in
these vouchers. These vouchers will have no implication on returns. Drill down from this row to view
Summary of Excluded Vouchers report, with transaction type-wise voucher count. The Summary of
Excluded Vouchers report appears as shown:
Transaction Types
Excluded by User: Displays the count of vouchers manually excluded by user from list of included or
uncertain transactions. Drill down will lead to list of all the excluded vouchers. An excluded voucher
can be included by clicking I: Include Vouchers. Based on information in the voucher it will move to
either included or uncertain.
Contra Vouchers: Displays the count of contra entries which involve only bank and cash ledgers. Drill
down to view all the contra vouchers.
Order Vouchers: Displays the count of sales order, purchase order, job work in order and job work out
order vouchers. Drill down to view the all order vouchers.
Inventory Vouchers: Displays the count of receipt note, stock journal, delivery note, material in,
material out, rejections in, rejections out and physical stock vouchers as they are purely inventory in
nature and do not attract GST . Drill down to view all inventory vouchers.
Payroll Vouchers: Displays the count of transactions recorded using payroll and attendance vouchers.
GST does not apply to these transactions. Drill down to view all the payroll vouchers.
No GST Implications: Displays the count of receipts, payments, and journal vouchers that do not have
any GST implication. Drill down to view all the vouchers.
Other voucher: Displays the count of memorandum and reversing journal vouchers. Drill down to
view all memorandum and reversing journal vouchers.
Non GSTR-1 Transactions: Displays the transactions which are part of other returns, for example:
GSTR – 2, and hence will not have any implication on GSTR – 1. Drill down to view all the GSTR-2
related purchase transactions.
All the transaction types are not displayed by default. Based on the voucher type used and the
exclusions done by user, the relevant categories appear with the voucher count.
Displays the count of all vouchers with insufficient GST related information. These are exceptions that
need to be resolved for the vouchers to be included in the returns. Drill down from this row to view the
list of exception types and number of exceptions under each type. These exceptions can be resolved
right away, without having to alter vouchers or update masters one by one.
2. Select any of the rows displayed in italics, under Local Sales or Interstate Sales.
You can view this report ledger wise or commodity wise by clicking L: Ledger-wise or S: Stock item-
wise, and A: Party-wise respectively.
Table-wise GSTR-1
GSTR-1 report can be viewed in the table-wise format. The table-wise report is structured in line with
the GSTR-1 format given by the department.
By default the table-wise format displays rows related to values for current reporting period. And rows
of previous period amendments, if values are available. To view all the amendment rows, enable the
option Show amendment tables with zero values? under F12: Configure.
Nature of transaction as
● Sales Taxable
● Sales Exempt
Taxability as
● Taxable
● Exempt
● Nil Rated
Registration type as
● Regular
● Composite
Nature of transaction as
Taxability as
● Taxable
● Exempt
● Nil Rated
Registration Type as
● Unregistered
● Consumer
Sales Taxable
Sales Exempt
Taxability as:
Taxable
Exempt
Nil Rated
Unregistered
Consumer
and invoice value of less than 2.5 lakhs are captured in this
table.
7A Amendments Displays amendments to details of taxable value and tax
to B2C(Small) amount from taxable outward supplies to consumer (Other
Invoices than captured in table 6) of earlier tax periods.
8 Credit/Debit Displays the taxable value and tax amount from credit and
Notes debit notes recorded in the reporting period. The credit and
debit note transactions recorded with
Nature of transaction as
● Sales Taxable
● Sales Exempt
Taxability as
● Taxable
● Exempt
● Nil Rated
Registration type as
● Regular
● Composite
Nature of transaction as
● Sales Exempt
Taxability as
● Taxable
● Nil Rated
Registration type as
● Regular
● Composite
● Consumer
● Unregistered
Nature of transaction as
● Exports Taxable
● Exports - LUT/Bond
● Exports Exempt
Taxability as
● Taxable
● Exempt
● Nil Rated
Registration type as
● Composite
● Consumer
● Unregistered
● Unknown
All the approval, rejection, modification and confirmation is done on the GST portal. The supplier or
the buyer has to login to the GST portal to check the status of each voucher. The GSTR-1 report in
Tally.ERP 9 has the status reconciliation feature that enables you to mark the status of each
transaction based on the online status. This will allow you to track the status of all the transactions
uploaded without having to login to the portal.
1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR – 1.
2. Click U: Status Reconciliation. The Status Reconciliation screen appears as shown below:
Count: Displays the total count of vouchers under the particular table for the reporting period.
To Be Uploaded: Displays the number of vouchers yet to be exported. The count vouchers that are not
yet exported to GSTR-1 return file are displayed in this column.
Uploaded: Displays the number of vouchers exported. This column is automatically updated when a
voucher is exported to GSTR-1 return file.
Rejected by GST: Displays the count of vouchers marked as Rejected by GST. You can mark the
voucher status as rejected when GST rejects the voucher for reasons such as, duplicate invoice,
reference of original transaction is not found in case of debit/credit note, GSTIN of any user being
suspended, and so on.
Accepted: Displays the count of vouchers marked as Accepted. You can mark the status as accepted
when input tax claim made by the buyer in the GSTR-1A.
Rejected: Displays the count of vouchers marked as Rejected. You can mark the status as rejected
when the buyer rejects the voucher details as displayed in the GSTR-1A.
Not Reconciled: Displays the count of vouchers marked as Not Reconciled. You can mark the status
as Not Reconciled when the details in the online portal do not match with your books.
Reconciled: Displays the count of vouchers marked as Reconciled. You can mark the status as
Reconciled when the details in the online portal match with your books.
Set Status
Drill down from any table to view the voucher register with list of vouchers and change the status of
the voucher.
The voucher register displayed on drill down from a table in Status Reconciliation screen appears as
shown below:
3. Select the Activity status and Reconciliation status of the voucher based on the details in the
GST portal and press Enter.
4. Press Escape (Esc) to return to the Status Reconciliation screen. The voucher count in columns
is changed based on the status updates.
Status-wise View
F12: Configure
Show uncertain transactions?: Enable this option to view the number vouchers that are not included
in the returns due to incomplete information or mismatch. This voucher count is displayed at the
bottom of the Status Reconciliation screen.
Exporting GSTR-1
GSTR-1 return can be exported in the required excel format for any given period. All the transactions
that are displayed under Included in returns section in GSTR-1 report will be exported.
The MS excel file created on export of GSTR-1 is in line with the format prescribed by the department.
The file can be imported to the offline utility tool. This tool then creates the .json file that can be
uploaded on the GST portal.
To export GSTR-1
1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-1.
2. Press Ctrl+E.
GSTR-1 will be exported to excel format. The description of the sheet and columns in the exported file
is given below:
Total Invoice Value Displays the total value in the invoice including tax and cess.
Total Taxable Value Displays the taxable value in the invoice on which tax is
calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Original Invoice date Displays the invoice date of the outward supply transaction of
previous period which is being amended in the current
period.
Revised Invoice date Displays the invoice date of the outward supply transaction
recorded in the current period for amending a previous period
transaction.
Total Invoice Value Displays the total value in the invoice including tax and cess.
Total Taxable Value Displays the taxable value in the invoice on which tax is
calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Recipient State Code Displays the state code of the buyer’s location.
Recipient Name Displays the name of the buyer selected in the transaction,
as the name specified in the ledger master.
Total Invoice Value Displays the total value in the invoice including tax and cess.
Total Taxable Value Displays the taxable value in the invoice on which tax is
calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Recipient State Code Displays the state code of the buyer’s location.
Original Invoice Displays the invoice number of the outward supply
Number transaction of previous period which is being amended in the
current period.
Original Invoice date Displays the invoice date of the outward supply transaction of
previous period which is being amended in the current
period.
Recipient Name Displays the name of the buyer selected in the transaction,
as the name specified in the ledger master.
Revised Invoice date Displays the invoice date of the outward supply transaction
recorded in the current period for amending a previous period
transaction.
Total Invoice Value Displays the total value in the invoice including tax and cess.
Total Taxable Value Displays the taxable value in the invoice on which tax is
calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Recipient State Code Displays the state code of the buyer’s location.
Total Taxable Value Displays the total value in the invoice including tax and cess.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Month Displays the month in which the original invoice that is being
amended was recorded.
Original State Code Displays the state code of the buyer’s location in the original
outward supply transaction.
Recipient State Code Displays the state code of the buyer’s location in the revised
transaction.
Total Taxable Value Displays the total value in the invoice including tax and cess.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Note Type Displays credit for credit note and debit for debit note.
Reason For Issuing Displays the reason for issuing the debit note as selected in
Note the voucher.
Debit Note Number Displays the invoice number of the debit note transaction.
Debit Note date Displays the invoice date of the debit note transaction.
Invoice Number Displays the invoice number of the transaction against which
debit note is recorded, as recorded in the Original Invoice no.
field in the voucher.
Invoice date Displays the invoice date of the transaction against which
debit note is recorded, as recorded in the Original Invoice Dt.
field in the voucher.
Total Differential Displays the total value in the debit note including tax and
Value cess.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Original Debit Note Displays the invoice date of the original debit/credit note of
date previous period which is being amended in the current
period.
Revised Debit Note Displays the invoice number of the debit/credit note recorded
Number for amending a previous transaction.
Revised Debit Note Displays the invoice date of the debit/credit note recorded for
date amending a previous transaction.
Note Type Displays Debit for debit note and Credit for credit note.
Reason For Issuing Displays the reason for issuing the debit note as selected in
Note the voucher.
Invoice Number Displays the invoice number of the transaction against which
the original debit note was recorded, as recorded in the
Original Invoice no. field in the voucher.
Invoice date Displays the invoice date of the transaction against which the
original debit note was recorded, as recorded in the Original
Invoice Dt. field in the voucher.
Total Invoice Value Displays the total value in the revised debit note including tax
and cess.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Recipient State Code Displays the state code of the buyer’s location.
Total Invoice Value Displays the total value in the receipt voucher including tax
and cess.
Total Taxable Value Displays the taxable value in the receipt voucher on which
tax is calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Original Customer Displays the GSTIN/UIN of the buyer selected in the original
GSTIN/UIN/Name receipt transaction that is being amended, as recorded in the
GSTIN/UIN field of GST Details screen in party ledger or in
GSTIN/UIN field in the Party Details screen of the voucher.
Original Document Displays the invoice number of the original receipt
Number transaction that is being amended.
Original Document Displays the date of the original receipt transaction that is
date being amended.
Revised Customer Displays the GSTIN/UIN of the buyer selected in the revised
GSTIN/UIN/Name receipt transaction recorded for amending the earlier
transaction, as recorded in the GSTIN/UIN field of GST
Details screen in party ledger or in GSTIN/UIN field in the
Party Details screen of the voucher.
Revised Document Displays the invoice number of the revised receipt transaction
Number recorded for amending the earlier transaction.
Revised Document Displays the date of the revised receipt transaction recorded
date for amending the earlier transaction.
Recipient State Code Displays the state code of the payer’s location.
Total Invoice Value Displays the total value in the revised receipt voucher
including tax and cess.
Total Taxable Value Displays the taxable value in the revised receipt voucher on
which tax is calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Export Type Displays the export type based on the type of export
transaction.
Total Invoice Value Displays the total value in the invoice including tax and cess.
Ship Bill Number Displays the shipping bill number recorded in the GST Provide
Details screen of the voucher.
Ship Bill Date Displays the shipping bill Date recorded in the GST Provide
Details screen of the voucher.
Total Taxable Value Displays the taxable value in the invoice on which tax is
calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Export Type Displays the export type based on the type of export
transaction.
Original Invoice Displays the invoice number of the original export transaction
Number that is being amended.
Original Invoice date Displays the date of the original export transaction that is
being amended.
Revised Invoice date Displays the date of the revised export transaction.
Total Invoice Value Displays the total value in the invoice including tax and cess.
Ship Bill Number Displays the shipping bill number recorded in the GST Provide
Details screen of the voucher.
Ship Bill Date Displays the shipping bill Date recorded in the GST Provide
Details screen of the voucher.
Total Taxable Value Displays the taxable value in the invoice on which tax is
calculated.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable
Invoice date Displays the date of the outward supply transaction recorded
against advance received in previous period.
Document Date Displays the date of the advance receipt transaction against
which the supply is recorded.
Total Invoice Value Displays the total value in the invoice including tax and cess.
Type Displays ecom for e-commerce party and non-ecom for a others.
IGST Rate Displays the integrated tax rate levied in the voucher, if it is
an interstate transaction.
IGST Amount Displays the integrated tax amount levied in the voucher, if it
is an interstate transaction.
CGST Rate Displays the central tax rate levied in the voucher, if it is a
local transaction.
CGST Amount Displays the central tax amount levied in the voucher, if it is
a local transaction.
SGST Rate Displays the state tax rate levied in the voucher, if it is a local
transaction.
SGST Amount Displays the state tax amount levied in the voucher, if it is a
local transaction.
CESS Rate Displays the cess rate levied in the voucher, if cess is
applicable.
CESS Amount Displays the cess amount levied in the voucher, if cess is
applicable.
HSN/SAC Summary
HSN/SAC Summary report contains the details of HSN/SAC-wise taxable value and tax amount that
needs to be filed along with GST returns. The HSN Summary in the GSTR-1 report of Tally.ERP 9
provides HSN/SAC-wise details of all outward supplies. GSTR-2 provides HSN/SAC-wise details of
all inward supplies.
2. Click N: HSN/SAC Summary in the GSTR-1 report. The HSN/SAC Summary report appears.
Description: Displays the description specified for the HSN/SAC.
Type of Supply: Display the Type of Supply selected for the HSN/SAC.
Quantity UOM: Displays the quantity supplied for the period using the defined unit of measurement.
Taxable Value: Displays the consolidated taxable value from all the transactions in the period for the
HSN/SAC.
Integrated Tax Amount: Displays the consolidated integrated tax amount from all the interstate
transactions in the period for the HSN/SAC.
Central Tax Amount: Displays the consolidated central tax amount from all the interstate transactions
in the period for the HSN/SAC.
State Tax Amount: Displays the consolidated state tax amount from all the interstate transactions in
the period for the HSN/SAC.
Cess Amount: Displays the consolidated cess tax amount from all the interstate transactions in the
period for the HSN/SAC.
Total Tax Amount: Displays the total tax amount from all the interstate transactions in the period for
the HSN/SAC.
View Summary of: This option enables you to view report with values for only goods or services or
both.
View vouchers based on HSN/SAC: This option enables you view the report with values of goods or
services that have HSN/SAC information or without these details or both.
● Go to Gateway of Tally > Display > Statutory Reports > GST > Challan Reconciliation.