- Electronic Cash Ledger
- Electronic Credit Ledger
- Electronic Liability Register
Dosto Gst me hum tabhi ache se work kr skenge jab hame gst ki puri knowledge hori or en sabhi ledgers ki acchi jankari hogi. Dosto es article me mai apko sabhi details se btaunga ki kaise hum isse Off set kr skte hai or kis trah hum tally me Entry lenge.
Step1.
First apko GST PORTAL par Login krna hota then SERVICES par click kre & fir apko Electronic Cash Ledger ye dekhne ko milenge 3 ledger jo important hai or 4th ledger milega Payment Towards Demand
Dosto ye 3no ledger Automatically bante hai or kaise bante hai ye hum log hin bnate hai bcoz hum jab Apni GSTR-3B file krte hai tho jo data putup karte ho chahe wo sales ka ho ya fir ITC claim ka ho tabhi GST PORTAL par automatically hamara data Generate ho jata hai. Ab hum Teeno ledgers ko acche se samjenge tho chliye jante hai kiya hai ye sb kaise ban jata hai automatically.
Electronic Cash Ledger:- Aap screenshot me dek skte ho ki humara financial year 19-20 hai or Months May hai or cash balance hai wo 0.00 hai dosto jab aap kisi firms me work krte ho ya kisi client ka kaam krte ho tho yha par apko kuch balance dik skta h [ab hamara yha balance 0 kyo show ho rha h]. Jab hum apne tally me work krte hai tho vha cash ledger ho ya bank ledger jab hum cash me kaam karte hai tho vha par closing balance me bhi kuch dikkha skta hai bcoz ya tho balance hamara Dr hoga/ya cr.
Ab GST Portal par Electronic cash ledger ka kiya important hai hum jo bhi tax govt ko pay karte hai or agr humne uska adjustment nahi kiya or wo paisa hamara pada hua hai tho wo paisa hamara CASH LEDGER me show krega. Ab ek example ke saath samjata hu.
Example:- Maan ligiye ki aap gstr-3b kisi bhi months ki file kr rhe ho or jab aap kisi ko sales karte ho tho tax aap received krte ho jisko OUTPUT TAX bolte hai ab wo tax apko GOVT ko pay krna rahta hai but pay krne se pahle aap usko ITC se adjust krte ho
CGST SGST
Output Tax - 100 100
Input Tax [ITC] 25 25
====================
Total Tax liability 75 75
Output Tax - Input Tax = Tax Liability [Input tax hamari ITC hi rahti hai bcoz jab hum goods purchase karte hai tho hum bhi tax pay karte hai.]
Ab humko 75 CGST 75 SGST tax pay karna hai tho hum ITC Se setoff karne ke baad Create Challan krte hai ye hamari 75-75 jo rupees hai cgst ke or sgst ke ye hamare Electronic cash ledger me show krenge jab tak hum tax ki payment krke File return ko submit nahi kr dete. Jaise hi hum GSTR-3B Submit kr denge tho hamara cash ledger bhi 0 ho jyega. Or jab hum tax se jyda rupees pay kar dete hai tho wo bhi hamara Electronic cash ledger me hi show krega.
Electronic Cash Ledger :- Iska matlb hota hai hamara khud ka paisa.
Ab ye report kaise generate hoti hai chlo dekhte hai. Iske liye humko Electroic Cash Ledger pr click krna hai. Fir apko apna period choose kr lena hai jaise ki hum 1 months ka period le lete h. fir vha apko apni report mil jyegi.
Electronic Credit Ledger:- Isme hamara ITC ka balance show hota h dosto ye jab hota hai jab hum GSTR-3B file krte hai tho kabhi kabaar hamare kisi months me purchase jyda ho jata hai or sales kam hi rahta hai tho us wjah se hamari kuch ITC bach jati h.
Input > Output - Kabhi kabhi asaa bhi hota hai ki hum output tax ko itc se adjust bhi kar dete hai or fir bhi kuch ITC BALANCE bach jata hai wo hamara yha show hoga.
Electronic Liability Register:- Agr apki kuch bhi liability ban rahi hai tho apko es ledger me dikhayi degi. Jab tak hamari liability pay nahi hogi hum return file nahi kr skte.
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Dosto kafi logo ko es chiz me dikkat rahti hi hai khass kar tho jo new hai accounting field me unko tho dosto mai chahunga ki aap un dosto ke saath tho jrur share kariye jo accounting seekhna chahte hai taki unko apki help se kuch jankari provide ho sake or agr apko es post se related kuch bhi new information ya kuch dikkat aati hai tho aap comment me pooch sakte hai 24*7 hour apki help ke liye khada rhunga. Thanks for the valuable time
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