Jab apka tax refundable banta hai ya tax payable tho kon kon si entry apko apni books me leni hai ye sb kuch apko es post me dekhne ko milenga. Jab hamara gst payable bnega tho kon sa gst humko pay karna pad skta hai Hamara IGST PAYABLE KITNA HAI, CGST PAYABLE, SGST PAYABLE ye sb kuch apko es post me sikhne ko milega. jab hum ye output tax pay krenge tho kis trah se entry hum apne tally software me krenge.
Step1. Sabse pahle tho aap apni Tally ko open krle or jab & fir apko GST CONFIGURATION ko on krna hai agr pahle se hai tho rahne de verna jo new hai accounting me wo F1 press kare fir Statutory & reports pr click kre or fir Enable Goods & services tax ko yes kare & Set/Alter GST DETAIL - Isko bhi yes kare. & Then apko apni GST DETAILS vha par fill kar deni h.
- State
- Registration Type
- GSTIN
- Applicable From
- E-way bill
Apne hisab se apko ye Option Fill krne hai. Ab GST se related jitne bhi Ledgers hai apko sabhi banane hai iske liye Shortcut key hai - ALC
- Accounts Info
- Ledger
- Create
Ab apko kon kon se ledger gst ke liye jo common hai wo banane hai - CGST, IGST, SGST
GST COMMON LEDGER CREATE
Name - Aap jo ledger bana rhe hai uska naam for ex. mai Cgst ka bana rha hu CGST
Under - Ye CGST, SGST, IGST, UTGST sabhi Duties & Taxes ke under hi ayenge.
Type Of Duties/Tax - GST
Tax Type - Isme apko choose krna hai Cgst- Central Tax , Igst - Integrated Tax, Sgst- State Tax
Percentage Of Calculation - isko 0% hi rahne de.
Rounding Method - Not Applicable kre.
Dosto ye mai alg se apko tally section me bta dunga kaise hum ledger bnayenge or wo kis group ke under ayenge. Agr apke tally me kuch data hai Purchase or sales ka jispr ki OUTPUT & INPUT Tax banta hai usse hi hum Tax ka analysis krenge.
Jab hamara Balance sheet me Duties & Taxes Debit ho tho kiya samje kiya hai ye:-
Step2. Ab apko kuch entry purchase ki krni hogi Jispar ki input tax hame milega jo ki hamari ITC hoti h. Image me aap dek skte ho friends jab aap koi new company create kroge or fir usme Inter-state [Dusre Rajye Me] & Intra State [Apne hi rajye me] jab aap goods ki purchase kroge matlb ki aap jo goods purchase kroge wo aap apne hi state se bhi purchase kr sakte ho or dusre state se bhi purchase kar sakte ho jab aap apne hi state se purchase kroge tho apko vha par CGST & SGST 2 ty0pes ke tax lgane honge or Jab aap Dusre state se purchase kroge tho apko IGST hi ek hi tax lgana hoga. es trah se maan ligiye apne Inter-state or intra state 2 types ki purchase kr li hai ab jab ap apne Balance sheet me jakar dekhoge tho vha par apko tax [-] me show krege iska reason ye hai ki apne only purchase hi ki hai jo ki hamari ITC hai esliye ye - me hi rhega.
Most Important:-Jyda tar log confusion me rahte hai ki balance sheet me kuch balance DEBIT & kuch balance CREDIT show hota hai ab ye kiya hota hai. ab aap ek baat btaiye jab hum Ledger bnate hai CGST, IGST, SGST ka tho ye hum Duties & Taxes me show karte hai jo ki hamari Current Liabilities hoti hai or jab kuch liabilities humpr banti hai tho ye Credit hoti h means jab liabilities Increase ho tho Credit karte hai [Rules Of Journal Accounting] but jaisa ki image me dikhaya gya hai yha tho koi bhi credit balance show nahi hai iska matlab hai ki hamari koi liabilities nahi ban rahi hai hamara tho debit balance nikal rha hai jo ki Refundable hai payable hota tho credit balance show hota. Ya aap es trah se samje ki Debit matlb hamari purchase hai ye or purchase ITC hoti hai.
Debit Credit
Purchase Sales
ITC
Jab hamara Balance Sheet me Credit Tax Ho tho Kiya jane:-
Eska seedha sa matlab hai ki apki sales jyda hai apki purchase se means SALES>PURCHASE or apka OUTPUT Tax Payable ban raha hai
Dosto ab aap aase tally me apna tax dek sakte ho tax ko dekhna mushqil kaam nahi hai ab aap cheezo ko samajte ho tho apke liye bahut hi aasahan hi hai. Ab tally me tho apne tax dek liye ab GSTR-3B me bhi apko yehi tax dikhna chahiye iske liye aap gstr-3b bhi check kre. Iske liye aap Tally Me DOG type kare
Display
Statotury Report
Gst
Fir apko GSTR-3B me chale aana hai
Yaha par ab baat karte hai ki yha apko Output Tax 219000 Dekhne ko mil rha hai yani ki jo supply apne ki hai or jo tax apka bna hai wo apko govt ko dena hai means apke 219000 Payable hai ye tax apko pay karna hai or jab aap
Eligible ITC:- me dekhte ho tb yha likha aa raha hai 160200 Means ye apko ITC hai or Output Tax me se jab ye ITC aap Less[-] Kroge tho apka tax payable bnega = 58800
Ab dekhiye jab aap balance sheet me dekhoge tho vha bhi yehi Figure show kar rha hai ki apka tax 58800 ban rha hai or jab gstr-3b me dekhte ho tab bhi yehi show kar rha hai. Dosto agr aap tally par work krte ho tho apka Gstr-3b se balance sheet match krna chhaiye agar nahi krti h match tho apka kuch na kuch glt hai apko dubara recheck krne ki jarurat hai.
Dosto ab baat aati hai ki Hum GST payable kar tho denge but jo effect hamari GST portal par pdega ussi tarah se hame tally me gst ki entry leni hogi tho dekhte hai kis trah se hum GST me entry lete h.
Ab apko tally me < Accounting Voucher < Payment Voucher
Par jana hai or fir Apko Entry le leni hai
Debit Credit
IGST xxxx
CGST xxxx
SGST xxxx
To Bank xxxx
Dosto humko IGST, CGST, SGST ko debit krna hai jo jo tax ban raha ho usse or jis bhi way se ap payment krte ho bank se hi tho bank ko credit krdo Total karke. Dosto jaise hi aap entry kroge humne tax pay kardiya hai hum hamare uper us months me koi liabilities nahi ban rahi hai or jab aaap ab balance sheet me dekhoge tho vha par apko Duties & Taxes me Balance 0 Show krega. Ab hamare uper koi payable nahi ban raha hai.
Jab hamara tax Refund ban raha ho - Tab kiya entry hogi. [Purchase>Sales]
Dosto jaisa ki image me dek rahe ho ki hamara
CGST - 3600 [Ye Credit side show ho raha hai means ye payable ban raha h]
SGST - 3600 [Ye bhi payable ban raha hai]
IGST - 25200 [Ye hamari ITC hai Bcoz hamari Purchase jyda hai or Debit Balance show kar rha hai jo ki refundabe hai.]
Ab hum jab itc off set krenge GSTR-3B me tho hame tally par bhi tho Ye adjustment krni hai tho kiya entry bnayenge chlo dekhte hai.
Hame Accounting Voucher me jakar < Journal - F7 me aa jana hai.
CGST - 3600
SGST - 3600
TO IGST - 18000
Dosto Humko CGST Ko Debit krna hai 3600 se Isi trah SGST ko bhi or fir Igst ko credit Ye hamara balance jo bachega ko 18000 ITC bachega or jab fir aap B/S Me jakr dekoge tho vha par only Debit balance IGST hi show krega .18000
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