Nature Of Sales Transaction In GST - Tax Classification Details In Hindi

Nature Of Sales Transaction In GST - Tax Classification Details In Hindi Hello My Dear Friends, Mai Rohit Sharma. Welcome Krta hu aj ki new post me jo ki Nature Or Sales Transaction Se Related Hai. Aaj ka topic bahut hi important hone jaa raha hai apke liye dosto tally erp 9 agr software aap use karte ho apni sales, purchase ke data ko maintain rakhne ke liye tho jab aap sales ki entries aap apni tally books me karte ho tab vha par ek Tax Classification Detail manta hai jo ki apko sahi se fill karna hota hai agr apne sahi se fill nahi kiya tho apki GSTR 1 par iska bahut hi bada effect dekhne ko milega apko bcoz agr apke sales ke invoices jyda hote hai tho aap Tally se hi export karte honge gstr 1 file karte waqt apne data ho. 

• GSTR 1 Tally Se File Kaise Kare
• GST में Reverse Charge क्या है

Note:- Jab aap sales ki us months se related sari entries kar lete ho tho GSTR 1 me jakar Mismatch Report jarur dekhe or usko solve kare.

• Branch Transfer Outward
• Deemed Exports Exempt
• Deemed Exports Nil Rated
• Deemed Exports Taxable
• Exports Exempt
• Exports LUT/Bond
• Exports Nil Rated
• Exports Taxable
• Interstate Sales Exempt
• Interstate Sales Nil Rated
• Interstate Sales Taxable
• Interstate Sales To Embassy/UN Body Exempt
• Interstate Sales To Embassy/UN Body Nil Rated
• Interstate Sales To Embassy/UN Body Taxable
• Intrastate Deemed Exports Exempt
• Intrastate Deemed Exports Nil Rated
• Intrastate Deemed Exports Taxable
• Sales Exempt
• Sales Nil Rated
• Sales Taxable
• Sales To Consumer - Exempt
• Sales To Consumer Nil Rated
• Sales To Consumer - Taxable
• Sales To SEZ Exempt
• Sales To SEZ LUT/BOND
• Sales To SEZ Nil Rated
• Sales To SEZ Taxable

En sabhi Nature Of Sales Transaction Ko hum details me padenge jisse ki humse tally me entry karte wqt koi Tax Classification ki galti naaa ho. Ye bahut hi important bhi hai bcoz agr aapne nature of transaction kuch or dala tax aap nature of transaction se alg lga rhe ho tho first time tho tally apko warn krega ki this entry is not valid ya other reason bhi ho skte hai agr apne fir bhi Yes kardiya tho ye apki entry mismatched report me GSTR 1 me show kregi. So es galti se bachne ke liye humne es topic par baat ki h.

Friends en sabhi natures transactions ko janne se pahle apko pata hona chhaiye ki Nil Rated, Exempted, Zero Rated & Non-GST Supplies kinhe kahte hai bcoz ye terms bahut hi bada rol ada karne wale hai kafi log apni GST RETURN file karte samay ye figure galat dal dete hai unko pata hi nahi rahta ki kon si Nil Rated Supply hai kon si zero Rated bcoz ye supplies milti-julti hai. Main inko clear kar deta hu. Step by step koi bhi line miss na kare.

Classification Of Tax:- Most Important

Nil Rated [0%]- Jaisa ki name se hi clear ho raha hai jis Goods & Services par 0% GST Lagta hai unko Nil rated supplies kahte hai or es trah ki supply par ITC Claim nahi kiya ja sakta hai. 

Exempted [-]- Jo hamari khane pine ki cheeze hai jo ki hamare denik jivan ke liye important hai jaise Fruits, Roti, Dudh, En sabhi par gst nahi lagta hai isliye inko Exempted kaha gya hai or enpr bhi ITC Claim nahi kiya ja sakta h.

Zero Rated [0%]- Es type ki supply par GST Nahi lgta ab ye hoti kiya hai friends agar koi supply Overseas [Videso Me] ya fir SEZ [Special Economic Zone] & Sez developers ko ki gayi hai uspr 0% Lagta hai agar aapne kisi SEZ ko supply bhi ki h Tho Letter Of Undertaking [LUT] banwa sakte ho isse apki suppLY Zero Rated supplies mani jyegi agar aap LUT nahi bhi banwate ho tho agar aap Supplies par Tax lgega IGST but wo apko refund mil jyega 

Note:- Jab aap SEZ me supply karte ho tho chahe supply Local/Ya Inter-state ki ho IGST hi lgega. Zero Rated supply par ITC Claim bhi kiya ja sakta hai agr LUT nahi ho tho.

Non-GST supplies [-] - Jo supplies GST ke dayre me nahi aati hai Unko Non gst supplies mana gya hai. But ye nahi hai ki wo GST ke dayre me nahi aati tho unpar tax nahi lgega unpar tax lagta hai jaise ki Vat, Etc. Non GST Supplies Examples - Petrol, Alcohal

Taxable Supplies - Jin par GST ki 5%, 12%, 18%, 28% alag alag rates jin goods & services par lagti hai unko taxable supplies kahte hai.

Important Note:- Agar aap koi Sales ki entry kar rahe ho or jo goods hai apko nahi pata ye exempt hai ya nil rated tho aap google me search kar sakte ho.

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Dosto mai apko kuch important jo ki jyda usable Nature Of Sales Transaction hai jo ki tally me jyda use hote hai unke bare me batane wala hu. 

Interstate Sales Exempt - Jab aap kisi dusre rajye me apne goods ki supplies karte ho or wo goods gst me exempt hai ya tho aap google me search karle jis goods ki supply kar rahe ho wo exempt hai ya taxable google se pta chal jyega tho apko Nature Of Sales Transaction me Interstate Sales Exampt Hi dalna hoga. 

Interstate Sales Nil Rated - Yadhi apne Apne goods ya services ki supply other state me ki hai or wo goods nil rated jispr 0% tax lagta hai tho usko es tax classification ke under dalna hoga.

Interstate Sales Taxable - Inter-state supply agr apne kisi dusre rajye me supplies ki hai jis goods & services par 5, 12, 18, 28 ye rates ya other kuch bhi rates ho sakti hai mostly yehi hoti hai agr unpr gst lagta hai tho apko es Interstate Sales Taxable me dalna hoga.

Sales Exempt - Jo Sale Aap apne hi State me karte ho or wo goods ya services Exempt hai tho apko sales exempt me dalna hai.

Sales Nil Rated - Sales Exempt ki tarah hi agr goods nil rated [0%] h tho apko Tax Classification Details me Sales Nil Rated Select krna hoga.

Sales Taxable - Agar jo supply apne apne hi state me ki hai or us goods/services par kuch rates 5-12-18-28 lagti he tho apko sales taxable select krna hai.

Sales To Consumer - Exempt - Agar apne goods/services Consumer ko sale ki hai jo ki exempt hai tho apko Tax classification details me sales to consumer Exempt dalna hoga.

Sales To Consumer Nil Rated - Ye Bhi sales to consumer ki tarah hi hai agr goods/services par nil rated [0%] tax lagta hai tho tax classification me Sales To Consumer Nil Rated ye choose kare.

Sales To Consumer - Taxable = Agar apne goods/services ki supply ki hai jispr 5-12-18-28 rates lagti hai tho Sales To Consumer - Taxable select kare tax classification details me.

Most Important:- Read Carefully.

Sales To SEZ Exempt - Agar apne Goods/Services ki supplies ki hai SEZ [Special Economy Zones] me or us goods/services par koi tax nahi lagta but wo gst ke dayre me aati hai but non gst goods nahi hai tho apko Tax classification details me ise hi choose karna hoga.

Sales To SEZ LUT/BOND - LUT [Letter of undertaking] ek form hota hai ye iska matlab ye hai maan ligiye apne sez me supply ki hai jis par tax lagta hai or aap jab supplies karte ho tb aap chahtee ho ki mai tax naa du [but jo tax aap tax govt ko pay karte ho apni jeb se wo apko Return mil jata hai] but agr aap chahte ho ki mai tax naa du apni jeb se tho aap ye LUT FORM banwa sakte ho. fir apki supply Zero rated wali hi mani jyegi aap nature of transaction me Sales to SEZ LUT/BOND select kar sakte ho.

Sales To SEZ Nil Rated - Agar apne SEZ me supply ki or Wo nil rated 0% wali hai tho aapko ye dalna hoga.

Sales To SEZ Taxable - Agar aap SEZ me supply ki jis wo us goods par 5-12-18-28% se rates lagta hai tho aap ye select kare [Agar apke pass LUT nahi hai tho] Agar LUT hai tho aap Sales to sez lut/bond ko select kar sakte ho.

• Accounting Terminology क्या है 
• GST OFFSET Kaise Kare GST PORTAL/TALLY Me

Tho friends, Ye kuch points jo ki maine clear kiye hai agar apko ye article accha lga tho plz apne dosto ke saath jarur share kariye bcoz iska bahut hi bada effect hai puri knowledge naa hone ke karan kafi log ye galtiya kar dete hai jo ki returns me apko problems aati hai. Nature Of Sales Transaction In GST - Tax Classification Details In Hindi 

Thanku Soo Much For Giving Your Valuable Time.

GSTR 1 Return Offline Tally Erp 9 Se File Kaise Kare

Hello Friends, Today es post me aaj apko batane wala ki ki kis tarah se aap GSTR 1 Return ko apne Gst OFFLINE UTILITY tool se aap file kar sakte ho GSTR 1 Bhut hi important ho chuki hai bcoz gst me kuch new returns aani thi jo ki nahi aayi or purani wali gst returns me hi kuch new amendment kar diye gye hai jisse ki aapki GSTR 1 Se hi GSTR 3B ban jyegi. Aaj ki post me mai apko batane wala hu kis trah se aap apne tally se gstr 1 data ko nikalenge or kaise portal par upload karenge. Agar apke invoices jyda hai 200-300 tho bhi ap offline utility tool se data ko prepare karke excel format me bhi ap portal par upload kar sakte ho. GSTR 1 File Kaise Kare Full Process

Step To File GSTR 1 With Offline Utility Tool -  GSTR 1 Return Offline Tally Erp 9 Se File Kaise Kare

Sabse Pahle Apko Utility Tool Download kar lena hai. Return Offline Tool 2.4 [Verson] 

Step1.

GSTR 1 File Kaise Kare Tally Se

First apko apni tally me books of account open kar lena hai jha bhi aap apna data jis company ka maintain karna hai jiski return apko file krni wo company apko apni tally me open kar leni h. But remember u apko apni sari entries kar leni hai us months se related jis month ki aap return file krne jaa rhe ho. Aapko sari apni Sales ki entries complete kar leni hai iske liye aap apna Sales registered open karke dek skte ho.

Tally me se kis tarah apko apni GSTR 1 Nikalni hai wo dekhiye ab. Step by step. Go to gateway of tally & then press Short key:- DOG

D - Display

O - Statory Report

G - GST

Fir apko GSTR-1 par click kar dena he. ap aap apni sales ki gstr 1 dek skte ho but apko apna [PERIOD CHANGE KRO] period change kar lena hai aap jo ap sale gstr 1 dek rhe ho wo apka jis time ka hai us time tak sara data show krega apko jis perriod ki return file krni hai apko wo period dal lena hai 

Period Change Karne Ke Liye - ALT+F2  Ek Saath Press Kare

• From - 1-5-2020
• To - 31-5-2020

• GSTR-1 All Tables Details In Hindi 2020 [GSTR-1 से बनेगी GSTR-3B]
• GST Offset Kaise Kare
• How to check GST RETURN STATUS

Yaha par hum May ki return file karne jaa rahe hai so humne alt+f2 se period me ye period dal diya hai ab hamare pass only May Month ki hi sales report show hongi for ex. aap image me dek skte ho.

Ab Tally se GSTR 1 ka data nikalte waqt apko kuch baate ko dhyan rakhna hai.

Check Period - Jis Month ki return file kar rahe ho uska period sahi se check kre. only vhi period choose dale tally me.

Total Number Of Voucher - Aapko dekhne hai kitne voucher apke us period se related hai means kitni sales entry apne uss during period ki hui h.

Inclue In Return - Aapke total voucher kitne hai or usme se apne apni GSTR 1 me kitni sales entries apne include (Samil) ki hui h.

Not Relevant For Returns - Iske andar wo entries aati hai jo ki apki GSTR 1 ke liye relevant nahi h jo ki GSTR 1 me nahi fill ki jyengi for ex. Payment, Receipt, Purchase etc. Entries ho skti h but apko tho pata hi hogi ki hame tho GSTR 1 me only Sales ki entries dalni h.

Incomplete/Mismatched In Information [Solve This] - Friends, Ispr jaise hi ap click kroge tho ye vha apko show krega ki apne apni sales ki entries karte wqt kuch Galat dal diya ho  for ex. apne gstin number dalat dal diya ho ya fir Tax me kuch modified kiya ho tho yha par click kreke aap pata laga sakte ho apne kis voucher me galti ki h voucher number show krega or vha reason bhi btayea ki apne kiya galti ki hai aap image me dek sakte ho. Note:- Apni Mismatch Ko solve karne ke baad hi apni gstr 1 file kare.

Step 2.

Friends, Sabhi Points maine step 1 me clear kar diye hai wo sabhi points clear karne ke baad apko dek lena hai kis table me apke data hai us table ko open karke dek sakte ho & Fir apko ALT+E ek saath apko keyboard se type karna hai fir aap EXPORT GSTR 1 pr pahuch jyenge.

Jaise hi ALT+E Press kroge apko Exporting GSTR 1 New window open hogi aap jis FORMAT me ye data chahte hai aap usko select kriye maine Excel [Spreed Sheet] Choose ki h. Output file name ache se dek le or ye file apko kaha par save karni hai location dal sakte ho ya fir jha h vahi rahne do. & Apko fir Yes par click kar dena hai ab apki ye excel me aa chuki hai file jha apne location di thi vha par jakar check kare ya fir ye open ho gyi hogi.

Step 3.

Jaise hi GSTR 1 Excel me Export ho jye tho aapka jis table me data tha aap check kar sakte ho. Tally wala data hi uthkar apka Excel me aaya h. Jaha bhi apka data hoga automatically Excel sheet me uthkar aa jyega apka data excel me prepare ho gya hai ab apko Offline tool ki jarurat h.

• Offline Tool download krle
• Fir Usse Extract Krle
• Fir Extract folder ko open kre
• Vaha apko GST Offline Tool Dikhayi dega.
• Uspr click kar ke Install Karle.

Fir usse open krle.

Step 4.

Tool open karne ke bad apko Upload New Invoice/Other Data For Return Tab ko New karna hai & then apko 

GST Statement/Returns - GSTR 1 ko select kare.

GSTIN of Supplier - Apna GSTIN Dale

Financial Year - Jis Financial year ki return file kr rahe hai wo dale.

Tax Period - Aap kis month ki return file kar rahe hai wo dale for example mai may month ki return file kar rha hu tho mai MAY select krunga.

Sez Taxpayer - Agar ho tho Yes  kare verna No. Kare.

Ye sabhi detail fill karne ke baad apko Warning Kiya jyega apko apni details ko confirm kar lena hai & then apko Yes karna hai.

Note:- Agar apke invoice Kam hai tho aap One By One bhi enter kar sakte ho mere invoice maine maan liye jyda hai tho mai Import file par click krta hu.

Step 5.

Ya tho aap 

• Import Returns - All sections in one Go - Es par click krke ek saath apni sabhi excel files ko dal sakte ho.
• Import Returns - One section at a time - Ya fir aap 1 BY 1 files dal sakte ho jaise ki pahle apne B2CS Dali, Bad me B2B Es tarah.

Mai yha Aall section in one go. ka use kar rha hu. Import Files par click krke apni Excel file jo ki tally se nikali hai wo apko yha dal deni hai wo apko warning krega apko Yes par click kar dena hai Fir VIEW SUMMERY par apko click kr dena hai fir aap dek skte ho jo data apka tally me tha jis table me yha same to same vhi aa gya hai.

Aap Name Section par click karke dek skte ho. vha apko No. of invoice bhi show krega jitne ki jis table me tally me ho rhe the. yha apko sab kuch show krega.

Note:- Agar apko lagta hai ki ye apki SUMMERY ekdam thik hai tho aap GENERATE FILE par click kar sakte ho If apki tally me sales report thik hongi tho apki excel file bhi theek hogi or excel file thik hogi tho apki Ye summery bhi thik hogi. Agar apko lagta hai ki APki summery thik h tho ap generate file par click kr sakte ho.

Generate File Hote Hi Apko JSON File mil jyegi jo ki GST PORTAL par upload hoti hai or fir apki GSTR1 File ho jati hai Apko JSON File download kr leni hai Generate file karke. Fir apko GST PORTAL par Login karke Return par jakar GSTR 1 Offline par click krke json file upload karke. Apni return file kar sakte ho.

How to File Offline GSTR 1 Return GSTR-1 को Offline (Tally ERP-9) कैसे फाइल करें So friends es post me apne dekha ki tarah se humne seekha ki GSTR 1 Tally Se File Kaise Kare Friends, Koi bhi kisi bhi step me apko problem hoti hai so aap mujse Comment box me pooch sakte ho.

GST में Reverse Charge क्या है [Reverse Charge कहां लागू होता है]

Hello My Friends, Today es post me hum janenge ki Reverse Charge Mechanism kiya hai or ye kyo jaruri he. GST में Reverse Charge क्या है [Reverse Charge कहां लागू होता है] GST me hum tax vasulne or jama process karte hai usme hi ek process GST ki bhi hogi. Dosto Kiya hota hai RCM isko internet par bahut se log search karte hai wo confuse the suruaati dino me ki hota kiya hai dosto aaj ki post me maine es Rcm word ki defination itti simple samjaye hi aap bahut hi simpleway me samaj jyenge. Bss koi bhi line miss na kijiye sabhi lines imp h. Es article me hum janenge.

• Reverse Charge Kyo Kahte hai.
• Reverse Charge ki Jarurt kyo padi.
• Revers Charge Ki payment kaise karte hai.

GST REVERSE CHARGE

GST में Reverse Charge क्या है [GST Reverse Charge Kiya Hai]

Dosto Jaisa ki apko pta hai jab bhi hum kisi se purchase karte hai koi goods tho hum TAX pay karte hai supplier ko Bas iska ulta process hi reverse charge kahlata hai ab iska naam Reverse Charge kyo pda pahle tho ye smje jab Reverse ka matlbe hota hai -Ulta Or Charge ka matlb hota hai - Vasuli Matlb Tax ki ulti vasuli For. Ex ke saath mai apko samjata hu.

For Ex.

GST ka seedha tarika

Jum bhi hum kisi registered person se jo ki GST me registered hai jisne gstin number liye hua hai usse koi purchase karte hai tho hum usko tax pay karte hai. Or jab hum koi sales karte hai tho hum Tax collect karte hai or fir GOVT. ko pay bhi karte hai tax ye tho baat hui Jab aap bhi gst me registered ho or jo supplier h wo bhi gst me registered ho.

GST ka ulta tarika - RCM [Reverse Charge Machenism]

Jab hum kisi unregistered person se goods purchase karte hai tho hum hi govt. ko gst pay karte hai ab aap bologe ki humne tho unregistered person se goods tho liya hai pr humne usse tax tho nahi liya tho apko ye dhyan rakhna hai jab bhi aap unregistered person se ya tho wo inter-state ho ya fir intra-state usse goods purchase karte ho [Tho wo person tho GST NETWORK] se juda huaa hai nahi isliye govt. se uska koi matlb nahi hai usko tho apne rupees se mltlb hai or hum rahe gst registered person tho hum kiya krenge jab usse goods lenge tab usko payment karne se pahle jo bhi goods ka tax banta hai wo kaat lenge fir usko payment krenge. Or fir aap govt. ko pay kardo tax. Jabki normal case me - Supplier hi govt. ko tax pay karta hai pr yha par case RCM ka hai tho PURCHASER hi tax pay krega.

Note:-

1. AGR aap asse person se goods purchase karte ho jo ki inter-state hai tho apko govt. ko IGST pay karna hoga rcm ke under agr goods purchase kiya hai tho.

2. If aap Intra-state se kisi unregistered person se goods purchase karte ho tho apko CGST, SGST pay karna hoga - RCM supply ho tho.

Read More:-

GSTR-3B File Kaise Kare

GST ITC Setoff Kaise Kare

Balance Sheet Finalization Kaise Kare

GSTR-1 File Kaise Kare

Dosto apne aaj ki es post me dekha ki kiya hota hai Reverse Charge Mechanism under gst kiya hai jo accounting me new hai unke liye ye post bahut hi important hai or jo apke friends, C.a ke pass article ship kr rahe hai jo inter-ship hai c.a ke pass unke saath jarur share kre ye post beginners ke liye hai agr apko eski phle se hi knowledge hai tho bahut accha he. GST में Reverse Charge क्या है [Reverse Charge कहां लागू होता है] es post se related agr apka koi question ho tho comment me pooch sakte ho apke har question ka ans diya jyega.

GSTR-1 All Tables Details In Hindi 2020 [GSTR-1 से बनेगी GSTR-3B]

Hello Friends, Aaj ki post bahut hi important hai mai apko kahu tho bahut hi important topic ke bare me batane jaa raha hu apko maine GSTR-1 Filing Kaise Kare es bare me ek article pahle bhi likha hua hai or details se uske bare me btaya hua he. But ab 2020 me Govt. ne apni GST RETURN me kuch new changes kiya jisse ki apko ab gst ko samajna bahut hi jruri hai jo pahle se hi practisioner he unke liye bahut hi important topic hoga ye. Bcoz GSTR-1 ke bare me mai apko esliye bata raha hu ki new changes aa gya hai agr apko GSTR1 ki acche se knowledge hogi tho aap GSTR3B apki autopopulated ho jyegi. Dosto pahle apko GSTR-1 bhi file karni hoti thi or GSTR-3B bhi but ab govt ne change kiya hai ki GSTR1 se hi apki GSTR-3B bnegi. Ab iske liye apko Acche se GSTR 1 me sabhi tables ko acche se samajne ki jarurt hai.

GSTR-1 All Tables Details In Hindi 2020 [GSTR-1 से बनेगी GSTR-3B]

Dosto hamari GSTR1 me 19 Columns he agr unki acche se apko knowledge hogi tho apko GSTR-3B jo ki ab autopopulated show hogi wo aap acche se smj pyenge isliye hi maine apke liye ye new post likhi h. Taki mere Readers ko koi bhi problem gst se related naa ho. ab mai yha step by step 19 Columns ke bare me btane jaa rha hu.

GSTR-1 -- Invoice Details

1. 4A, 4B, 4C, 6B, 6C – B2B Invoices
2. 5A, 5B – B2C (Large) Invoices
3. 9B – Credit / Debit Notes (Registered)
4. 9B – Credit / Debit Notes (Unregistered)
5. 6A – Exports Invoices

4A, 4B, 4C, 6B, 6C - B2B:- Es column me humko Business 2 Business sales jo hum karte hai wo details dalte h for ex. Aap GST me registered ho or Jisko aap Good sale karte ho wo bhi GST me registered hai tho apko wo invoices details yha apko dlni hogi. Isme apko Inter-state/Intra-state dono hi supplies cover krni h.

5A, 5B – B2C (Large) Invoices:-  Dosto es table me apko Business to Conusmer ko jo total sales [All Outward Supply] hui hai wo dalni hai or Invoice value apki 2.5 lakhs se jyda honi chahiye.

9B – Credit / Debit Notes (Registered):- Es table me apko jo apke pass registered person se debit ya credit note jo v mila hai wo dalne h.

9B – Credit / Debit Notes (Unregistered):- Dosto apne jo debit ya credit note jo unregistered person ko issued kiya hai wo dalna h.

6A – Exports Invoices:- Isme apko jo apne supplied export ki hai wo dalni h.

GSTR-1  Other Details

1. 7- B2C Others
2. 8A, 8B, 8C, 8D – Nil Rated Supplies
3. 11A(1), 11A(2) – Tax Liability (Advances Received)
4. 11B(1), 11B(2) – Adjustment of Advances
5. 12 – HSN-wise-summary of outward supplies
6. 13 – Documents Issued

B2C Others:- Isme apko wo details dalni hai jo ki aap business to consumer karte ho or apki total amount 2.5 Lakhs se kam honi chahiye.

8A, 8B, 8C, 8D – Nil Rated Supplies:- Jo supplies apki nil rated hai jinpr koi tax nahi lgta wo enter krni h yha./ jo exempt h goods or wo chahe inter-state/intra state jo supply ho wo sabhi dalengi.

Dosto ye jo important tables thi wo maine apko sari clarified kar di h but dosto apko ye dhyan dena chahiye ki jo gstr-1 hai ye aap 2 tariko se bana skta hai ek tho ONLINE OR ek OFFLINE but agr jyda invoices hai apke tho apko OFFLINE utility tool ka use karke apko apni return file krni hai mai apko phle hi bta chuka hu ki online kaise aap gstr bhar skte ho ab mai apko btaunga ki offline utility ka tool use krke kaise aap GSTR-1 BHARNA hoga.

GSTR-1 File Kaise Kare Offline Utility Tool Use Karke

Dosto offline return file krne se phle apko gst offline tool Returns Offline Tool Version V2.4 Es link se download kar lena he uske baad apko jis v firm ki return file krni hai tally me apko wo firm open kar leni hai isse pahle mai apko kuch important guidence de du. 

GSTR-1 Return Filing Process [Offline Mode]

1. Sabse pahle tho apko LATEST RETURN OFFLINE TOOL [ZIP FILE] me download krna hoga GST.GOV.IN se iske link maine apko de diya h.
2. Ab apko Extract krna hai tool ko or fir usko Apne computer me install krna hoga.
3. & Now apko GSTR-1 Relevant data jo h apko Excel workbook template me tyar karna hoga.
4. Ab apko Wo data Upload krna h Excel template me offline utility tool me upload krna hoga jo data apne excel me banaya h.
5. Ab apko validate JSON File create karni h
6. Ab jo JSON file hai apko gst.gov.in pr jakar login karke offline tab pr click krke apko upload kr deni hogi.
7. Check for error agr koi error show kre tho apko usko theek krna hoga & agr koi error nahi h tho apko Go. pr click kre.
8. Ab online tab pr click krke aap check kre ki data upload ho gya h kiya agr ho gya ho tho apko GST RETURN SUMMERY generate krni hogi
9. Fir apko Reverify krna h data ho & Then submit with DSC/EVC.

Read More:-

GSTR-3B File Kaise Kare

GST ITC Setoff Kaise Kare

Balance Sheet Finalization Kaise Kare

GSTR-1 File Kaise Kare

Dosto es trah ap apni GSTR1 Fill kar skte hai agr fir bhi koi problem apko aati hai tho aap humko comment krke bta skte hai apki puri help ki jyegi or jo accounting me new hai aap unke saath ye article jarur share kariye apke 1 share se humko bhi motivation milta hai or fir issi trah apke liye hum new new article leke aate rhenge. Thank u for giving your valuable time.

GST OFFSET Kaise Kare GST PORTAL/TALLY Me [Adjustment Entry In Tally]

How To Gst Offset In Gst Portal & Tally [What Is The Adjustment Entry In Tally] Es topic pr aaj mai apko btaunga ye bahut hi important topics hai dosto bcoz bahut se logo ko tax calculate krna nahi aata esliye mai apko es article me full details se btaunga ki kaise hum gst ko calculate krenge or fir usse kaise gst portal pr hum adjust krenge fir uski tally me entry kaise hogi or hum itc se kaise adjust krenge dosto bahut se logo ko entries samaj nahi aati hai unke liye bhi humne Accounting Golden Rules For Journal Entries ye post likhi hai tho dosto ye article aap jrur pad lijiye. Dosto esse apko ye pta chlege ki jab hum goods purchase karte hai tho tax pay krte hai jisko Input tax kahte hai or jab goods sales karte hai tho usko output tax kahte hai - Isse humko ye pta chal jyega ki hamara Tax refund ban raha hai ya Tax payable tho koi bhi step miss naa kare.

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

Read More:-

GSTR-3B File Kaise Kare

GST ITC Setoff Kaise Kare

Balance Sheet Finalization Kaise Kare

GSTR-1 File Kaise Kare

Electronic Cash Ledger Kiya Hai [Credit, Liabilities Ledger In Hindi]

Hello Dosto, Kaise ho aap sab today mai bahut hi important topic par baat karne wala hu  bahut se log confusion me pad jate hai ki kiyaa hai Electroni ledger kaise create hota hai automatically tho es article me sab kuch apko mai btaunga. GST PORTAL par hamara jo electronic ledger jo tyar hota hai wo 3 types ka hota hai.

• 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.

GSTR-3B File Kaise Kare

ITC Offset Kaise Kare

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.

Read More:-

GSTR 2A Reconcile 

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

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

GSTR 3B File Kaise Kare [GSTR3B Return कैसे फाइल करें]

Hello Friends, Today mai apke saath share karne jaa raha hu ki hum kaise GSTR-3B File kar skte hai or apko kiya kiya problem aa skti hai tho es article se related mai apke samne sari infor. share krne wala hu dosto GSTR3B file karne se pahle apko kuch baato ko dhyan rkhni pdti hai jaise ki apko phle GSTR-2A ka reconsilation kar lena chhaiye taki jo aap itc claim krne wale ho GSTR-3B me wo depend krega apke supplier ne kitne invoice gst network pr show kiye hai.

Step1. First Apko GST PORTAL par login krna hai or fir FILE RETURN pr click kre. Fir apko financial year choose karna hoga & then apko Kis months ka return file karna chahte hai wo apko select krna hai & then search pr click kre.

Ab apko Kuch options milenge jise apko yes no me answer den hai tho mai apko har ek option ki details me information dunga.

1 Do You File Nil Return:- Dosto ye column apka automatically hi filled ayega fir v mai apko bta du agar apki jis period me koi bhi sales purchase naa ho use nil return kahte hai agr aap nil return pr "YES" krte ho tb sare options apke NO ho jyenge.

2. Have You Made Any Supply Of Goods/Supply  Received any supplies liable to reverse charge during this tax period:- Agar apki koi sales hai tho ise YES kare [3.1]

3. Have you made any inter-state supplies to unregistered person composition taxable peson or UIN Holder [3.2]:- Agr apne koi apne rajye ke bahar supply ki hai or wo bhi unregistered person ko ya fir kisi uin holder ko tho aap isse yes kare verna no kare. 

4. Do you have any claim/reversal of ITC on purchase of goods/Supplies:- Simple hai ki agr apko ITC Leni hai tho yes karo actually har person isse jyda case me yes hi krte hai or ye bahut imp bhi h.

5. Have You received any nil rated, exempt or non gst supplies during this tax period [Table 5]:- Agr apne koi asi purchase ki hai jo ki gst ke dayre me nahi aati hai tho aap es option ko yes kar sakte ho

6. Do you have any interst or late fine:- Isme apko yes no karne ki jrurt nahi hai bcoz ye apne hisab se hi yes no ho jata hai bcoz agar apka koi interest ya late fine hota hai tho automatically hi ye Gst portal par yes no ho jata hai.

7. Do you have any tax liability due to GST-TRAN-1:- Ye bhi automatically apka select ho jyega.

En sabhi options ko apne hisab se krke aap fir SEARCH pr click kare. Yaad rahe jo jo option aap yes kroge apke samne wahi table open hokr ayegi or apko apni details deni pdengi or jo option no h unki details nahi deni hai mere case me.

• Table [3.1]
• Table [5.1]

Do table hi applicable hai jo mere kisi client ka  Late fine interest bhi ban raha h or ye jo tax hai wo bhi apko dik jyega. yha

[3.1]:- Es table me apko OUTWARD SUPPLIES ki jankari deni hai or Inward Supplies liable to reverse charge ho wo deni hai es table par click kare. Es table me apko sirf or sirf Sales ka hi tax dikhana hoga.

 

Inward Supplies Liable to Reverse Charge:- Iska matlb hai ki agar apne koi Taxable Goods or Supplies kisi Unregistered se purchase kiya hai tho wo tax bhi apko apni hi jeb se dena hai. 

Taxable Value:- Iska matlb hai ki jis value se aap tax charge krenge wo value for ex.

5000 @ 12% [5000 ka goods hum purchase karenge jis par 12% tax dena hai tho]

5000 [Taxable Value]

600 [tax]

-----

5600 [Invoice value]

OUTWARD TAXABLE SUPPLIES [OTHER THAN ZERO RATED, NIL RATED & EXEMPT]:- Isme apko Outward supplies tax ki details deni hai jisme taxable value dalni hai & jo tax hai wo bhi dalna hai.

& then apko confirm pr click krna hai agar ya fir aap apne hisab se agar zero rated goods supplies hai tho vha apni taxable value dal kar tax dale or confirm kare.

Fir apko SAVE GSTR-3B par click krna hai. agr apka koi tax hoga tho vha par bta dega for ex. late fee & interest tho apko confirm pr click krna hoga. & then Confirm kijiye.

Fir apko Process To Payment pr click krna hoga. fir apko apni ITC se adjust kr lena hai uske liye apko ye post padni h - ITC ADJUST KAISE KARE fir apko create challan krna hai agr koi itc nahi hai koi purchase nahi hai fir wo challan ya tho aap bank se jama kr skte ho ya fir apni internet banking through

E-payment

Over the Counter

Neft/Rtgs

E-payment krna hai or fir Net banking par click karke challan ki payment krdo or fir file return pr click kijiye 

Read More:-

GSTR 2A Reconcile 

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

Kaisi Lagi friends aaj ka ye article agar apko accha lga tho apne friends se jarur share kare or agr es post se related koi bhi info. apko leni hai tho aap muje comment me pooch skte ho. Dosto GSTR-3B File karna bahut hi simple hai bs apko dhyan se fill karna hai or agr glti bhi ho jye tho koi badi baat nahi hai bcoz glti karke hi kuch seekha jata hai.

GST ITC Set Off Kaise Kare [GST ITC SET OFF का तरीका बदला]

Hello Friends, Today mai apke saath share krne jaa raha hu ki kais hum GST ITC Setoff karenge es topic se related puri jankari mai apko es article me dunga tho sbse pahle tho apko ye samajna hai ki ITC hoti kiya hai bcoz jab yehi nahi pta lgega tho apko kuch samaj bhi nahi ayega tho dosto ITC [Input Tax Credit] jaisa ki naam se hi clear ho jata h ki jo bhi hum input received krte hai tho wo hamari Credit hoti hai Apko mai ek example se samjane ki koshish krta hu.

Example:- What Is ITC?

Suppose that, Aap ek asse supplier se goods purchase krte hai jo ki GST Me registered hai or aap bhi GST me registered hai jab aap goods purchase krte ho tab aap usko Tax pay karte ho [CGST, IGST, SGST, UTGST] or ye tho baat hui jab aap goods purchase karte ho. Jab aap Goods ki Supply karte ho yani ki jab maal ko sale karte ho tab apko Tax received hota hai jise hum OUTPUT TAX kahte hai.

Friends, this is my teacher, so please go to their channel and subscribe it. CA GURU JI

Input Tax:- Jab aap Goods Purchase krte ho yani ki Input Supply krte ho tab jo tax apko pay krna hota hai usse Input Tax kahte hai.

Output Tax:- Jab Aap Goods ki supply karte ho or jo Tax collect krte ho usse hum Output tax kahte hai.

Input Tax Credit Ko Lene Ki Process:- With Example

Man Ligiye, "A" Or "B" hamare pass 2 Customer hai jo ki dono GST me Registered hai or "A" ne "B" ko Goods ki supply ki B ne with tax goods ki payment kardi ab jo B hai wo kaise ITC ka use karega chlo jante hai.

Step1.

A ne GSTR1 jisme ki Goods ke sale ki information deni hoti hai wo apne GSTR1 File karte de dega or Chunki ye GSTIN Number se jankari dega tho ye GST NETWORK pr bhi show hone lgega. Jisse ki "B" Customer ke Electronic Credit Ledger me jo wo tax "A" ko pay kiya tha wo ITC ke roop me Electronic Credit Ledger me Darz ho jyega.

Step2.

Ab jab "B" customer apna GST PORTAL open krega tho vha par GSTR-2A me usne jo jo purchase jis jis party se ki hai wo sabhi dikhai dengi bcoz dosto GSTR-2A apko bharni nahi rahti ye automaticaally jisse aap goods purchase karte ho wo apni sales me dikha deta hai ki usne kis kis party ko sales ki hai joo ki apki purchase ban jati hai or wo GSTR-2A me show hone lgti hai ab bahut hi important work hai ki apko GSTR2A me tho bill sare show hone lag gaye But apko reconsilation jarur kar leni hai iske baad hi aap us party ke bill ko accept kro agr koi bill/invoice choot jata hai tho aap party ko contact kro or bolo ki bhai ITC Claim krni thi or apne hamara ek bill apne apni GSTR1 me show nahi kiya. 

GSTR-2A Reconsilation Kaise Kre -Very Very Important

Step3.

Ab jab Customer "B" GSTR-3B file krega tho wo sabhi Goods ki sales or Goods ki purchase par kitna tax ban raha hai sabka hisab krega or jo OUTPUT Liabilities hoti or INPUT CREDIT se adjust kr dega.

Ab ITC Calculate Kaise Hoti Hai Ye Dekhe

Example:- Dosto mai jitna solutions ke saath samja sakta hu apko itna tho apko theory se bhi samaj nahi aa pyega.

Maan ligiye apne Raw material [Kaccha Maal] Purchase kiya 5000 ka or usper 12% tax lagta hai tho apko 600 Rupees Chukane honge Apni Purchase par Jise [INPUT TAX KAHTE HAI] OR ye apke Electronic Credit Ledger me Jama hoti hai.

Aab apne 5000 Ka maal tayar krliya or usse 7000 me beech diya jispr 12% apne tax liya 840 rupess jisse OUTPUT TAX kahte hai aab aap 

 840 [OUTPUT TAX]

-640 [INPUT TAX]

------

200 Ye apki OUTPUT TAX LIABILITY BNEGI YE apko govt ko pay krni hai 

Note:- Par apko dhyan dena hai apko 840 Rupees hi pay karne pdenge govt ko par isse apki POCKET par effect nahi pdega bcoz ye tho aap alredy hi customer se le chuke ho.

Bss apko 840 rupees pay karne h jisse ki 640 Rupees aap Input Tax se cutwa dijiye or Fir apki 200 Rupees hi Output Tax dena rhega. Pr Dhyan rakhe ye 640 Rupees Kaise adjust hone hai wo apko Dekhna pdega ITC SETOFF RULES kaise hogi ye apki 640 rupees itc setoff iska v mai apko ek Example ke saath samjata hu. Dosto ITC me kuch changes huye hai jisse ki bahut hi badi problem GOVT ne kardi hai jisse ki jeb par asar pdega apki thodi. wo aap sab kuch samaj jaoge example dekhte hi.

OLD RULE ITC SETOFF

Note:- Dosto ye mai apko pahle old rule ke bare me bata rha hu. iske baad m new ITC Rules k bare me btaunga.

CGST OUTPUT 

SGST OUTPUT

IGST OUTPUT

CGST OUTPUT:- Dosto aap pic me dek skte ho CGST OUTPUT ek samne IGST, CGST, SGST ke column hai or unme 2,1,0 ye numbers h jo ki perference ko dikha rahe hai. Iska matlab hai  

Agar apko CGST GST pay karna hai tho sabse pahle aap CSGT ITC agr hai tho aap pahle wohi use kar sakte ho agr baad me bhi CGST OUTPUT Tax banta hai tho aap IGST KI ITC USE kar sakte ho aap CGST OUTPUT tax ke liye SGST ITC ko use nahi kr sakte.

SGST OUTPUT:- Sabse pahle isse pay karne ke liye aap SGST ki itc use karoge baad me igst ki itc use kar skte ho sgst output tax ko pay karne ke liye ap cgst ki itc use nahi kr skte.

IGST OUTPUT:- IGST OUTPUT TAX pay krne ke liye sbse pahle apko IGST ki itc use karni hai & then CGST ki ITC & Fir SGST ki ITC use kr skte ho.

NEW RULES ITC SETOFF

CGST OUTPUT:- Sabse pahle IGST ITC se cgst output tax pay karoge & baad me CGST ITC Aap CGST OUTPUT Tax ko aap SGST ITC se pay nahi kar sakte. 

SGST OUTPUT:- IGST ITC Ko sbse phle use kroge, & agr kuch output bachta hai tho SGST ki itc se pay kroge.

IGST OUTPUT:- Igst output tax ko pay karne ke liye pahle apko IGST ki hi ITC ka use karna hoga, & then apko CGST ITC use krni pdegi & fir SGST ITC ko use kroge.

Read More:-

GSTR 2A Reconcile 

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

Tho dosto ye thi aaj ki post GST ITC Set Off Kaise Kare [GST ITC SET OFF का तरीका बदला] agar apko es post se related kuch bhi info. leni hai tho aap muje comment me pooch sakte ho or agr apko ye article pasand aaya tho apne friends ke saath jarur share kare. Thank You 

GST Composition Scheme कौन ले सकता है [GST Composition Scheme का लाभ?]

Hello Friends, Today mai baat karne wala hu COMPOSITION SCHEME ke bare me full information apko es article ke through milegi tho apko bhi line miss naa kare sari jankari details me mai apko btaunga jo apke liye bahut hi helpfull rhegi dosto agr aap bhi apne business ko GST me registered krwana chahte hai tho sabse pahle tho apko ye jaan lena hai ki apka business kaisa hai apke businuss ka trunover kitna hai [Trunover- Means apke Yearly Sales kitni hai]. Dosto depend krta hai sab kuch apke business pr or income par ussi hisab se apko GST me registration karwana pdta hai. So lets, start mai apko btadeta hu ab - Kiya hai GST Composition Scheme कौन ले सकता है

Agr apko gst me registeration krna hai tho iske 2 tarike hai ya tho aap GST Registration ke under:-

Regular Normal Taxpayer me registered krwa skte ho.

Composition scheme le sakte ho

Composition Scheme:- Ab esme bhi apke 2 Types ki ki scheme h 

Section 10 - Agr apka MaximumTrunover 1.5 crore tak hai tho aap eske under registration krwa sakte ho.

Notification No 2/2019 Central Tax (Rate) - Agar apka maximum trunover 50lackhs tak h tho aap eske under registratin krwa skte ho

GST Composition Scheme कौन ले सकता है

GST COMPOSITION SCHEME - UNDER SECTION 10

Agar aap section 10 ke under registration krwana chahte hai tho - 1.5 Crore tak trunover hona chahiye

If, apka Goods supply krte ho , ya fir koi Food services yani ki restaurent chalate ho ya fir services supply krte ho but only 10% Trunover tak ya fir 5lac which ever is higher.

Agr apka Last Financial Trunover 1.5Crore tak hai tho aap Compostition scheme OPT kar sakte ho Magar yha par composition scheme ke under different tax rate hai 

Manufacture ke liye -

Food Supplier (Restaurent) - 

Traders - 

For Special Taxpayer:

Note: The Northeast states which are eligible for taking the composition scheme are exempt- Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Himachal Pradesh.

Arunachal Pradesh

Manipur

Meghalya

Mizoram 

Nagaland

Sikkim

Tripura

Uttrakhand [U.K]

Agar apka last financial trunover 75Lakhs se kam hai or aap en states se belong krte ho tavi apke liye 75lacks tak exempt h.

GST Composition Scheme Kon Nahi Le Sakta?

Dosto yha mai kuch points bata raha hu agar aap en categories me aate hai tho aap composition scheme nahi le skte or agar nahi aate tho aap le sakte ho.

Inter State Supplies - Agar aap ek state se dusre state me supplie krte ho tho aap compositon scheme nahi le skte.

GST Exempt Goods - Agar aap asse goods ki supply krte ho jo gst ke dayre me nahi aati jin goods par koi tax nahi lagta.

Tambacco, Pan masala, Ice-cream jo manufacture krte hai wo v es composition scheme nahi le skte.

Agar aap E-commerce dwara goods ki supply krte ho. tab bhi composition scheme nahi le skte.

Casual Taxable Person - Ye wo hote hai jo ki kuch samay ke liye apna business kisi dusre place pr krte hai means apna palace badalte rahte hai.

Jo India ke nagrik nahi h or yaha par apna business krte hai wo v Composition scheme nahi le skte.

GST Composition Scheme Ke Nuksan Kiya hai?

Dosto composition scheme ke fayde bhi hai tho iske nukshan bhi hai mai apko suggest krunge ki aap GST NORMAL me hi registration krwaye bcoz usme bahut fayde h.

ITE Claim [Input Tax Credit]:- Aap Itc claim nahi kr sakte agar aap composition scheme lete ho yani ki aap total outward tax means jo tax aap collect krte ho wo apni purchase wale tax se (Input) tax se adjust nahi kr sakte.

Jab aap Goods ki purchase krte ho tab aap tax pay karte ho Wo apka ITC kahlata hai ji haa usse hi ITC Bolte ho or jab aap goods ki sale karte ho tab aap Tax collect krte ho ye apke GST Account me automatically hi adjust hoti jati hai.

Can't Charge GST - Aap kisi bhi Customer se GST nahi vasul skte ho means agar aap Restaurent chalate ho customer ko services provide krwate ho or uska bill 500 ka bana hai tho aap GST nahi le sakte only 500 Rupees hi lene honge apko.

Agar aap NORMAL GST ME Registered ho tho 

1. 18% With AC
2. 12% Without Ac 

Vasul skte ho.

Cannot Supply Goods Other State - Aap apne Goods ki supply kisi dusre State [Inter-State] me nahi bej sakte ho.

Can't Supply Sez - Aap Special Economical Zone me supply nahi kr skte ho. SEZ ko interstate categories me rakha gya hai jisse ki agar aap sez me goods ki supply kroge tho aap Compostition scheme me nahi aaoge.

GST Composition Me kon kon se return bhare pdenge?

Apko GSTR4 Bharni pdegi or wo bhi 3 Months me ek bar Quertly Return bolte jise dosto 1 Saal me 4 Quater hote hain 3 Months ka ek queter hota hai for example 

Saal me 12 Mahine hote hai or Saaal me 4 Quater hote h.

1Quater - April, May, June

2 Quater - July, Aug, Sep

3 Quater - Oct, Nov, Dec

4 Quater - Jan, Feb, Mar

Ab baat aati hai ki jab apka April, may, june means 1Quater khatm ho jye tho apke GST PORTAL pr GSTR4A Form show hoga jisme aap apni Sari purchase ki details dek sakte ho. Jisne apko good ki sale ki hai agar wo normal gst registration kiya hua hai tho wo apni Monthly sales GSTR-1 me show krega or apko wo GSTR-4A me purchase ke rup me njar ayegi.

Read More:-

GSTR 2A Reconcile 

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

Dosto Kaisi lagi hamari ye information jo ki GST Composition Scheme ke bare me thi es post me apko bahut hi acche see samjaya gya hai agar apka koi issue ho es article se related tho hamare sath jarur share kariye. GST Composition Scheme कौन ले सकता है [GST Composition Scheme का लाभ?] bahut se logo ko confusion rahti hai ki kaise gst me registration kare humne kuch links bhi apke liye diye hai agar aap kuch new sikhna chaho tho hamari new article ko read kar sakte ho.