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Tax Rate Setup - GST Composition

Quickly set up GST rates for your stock items, using the GST Rate Setup option. Based on the rates defined, the tax amount is auto calculated in the purchase invoice. These rates will not be considered for calculating the tax on sales.

You must enable GST in your company to provide the GST rates. You can also set the GST rates for a particular price range or slab rate for multiple stock items. Alternatively, you can define tax rate for each stock item from the stock item master.

Set GST rates for stock items

1. Go to Gateway of Tally > Display > Statutory Reports > GST > GST Rate Setup .

You can also navigate from Gateway of Tally > Inventory Info. > Tax Rate Setup > GST .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_tax_rate_setup1.gif

2. Select the stock item, and press Alt+S to provide the applicable tax rates. You can press Spacebar to select multiple stock items. Set the tax rates and save.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_tax_rate_setup2.gif

o To view the history of tax rate changes, press Alt+L .

o To specify further GST-related details, click F12: Configure .

In order to remove a tax rate, use the option Ctrl+C . You can clear rate of multiple items by selecting them using Spacebar .

Create Stock Items and Ledgers - GST Composition

You can create the ledgers and stock items to record the transactions under the composition scheme of GST.

     Stock Item

     Sales Ledger

     Purchase Ledger

     Party Ledger

     GST Ledger

     Expense or Income Ledger

     Discount - Stock Items

     Discount - Services

 

Stock Item

Use the stock items to maintain the details of each item handled in your business. You can specify the tax rate for calculating the tax on purchase in the stock item.

Create stock items

1.    Go to Gateway of Tally > Inventory Info. > Stock Items > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_item2.gif

2.    Set/alter GST Details - Yes to specify the details in the GST Details screen, and save.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_item1.gif

     Taxability:

o     Select Taxable, if it is taxable under GST.

o     Select Exempt, if it is exempted from tax under GST.

o     Select Nil Rated, if it attracts 0% tax rate under GST.

To view the history of tax rate changes, press Alt+L.

3.    Select the Type of supply as Goods or Service. For a service, you can also use ledger to maintain the service details.

4.    Press Enter to accept.

Note: To modify the tax rates in alteration mode from a particular date, press Alt+L and enter the applicable date with the new tax rate.

You can use these goods or services in purchase or sales invoice.

 

Sales Ledger

You need to create sales ledgers to use them in sales transactions.

Create sales ledgers

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale2.gif

2.    Select Sales Accounts from the List of Groups in the Under field.

3.    Is GST Applicable - Applicable.

4.    Set/alter GST Details - Yes.

5.    Specify the details in the GST Details screen, and save.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale1.gif

     Taxability:

o     Select Taxable, if it is taxable under GST. The tax rate entered in the Company GST Details screen is applied for calculating the tax liability on the turnover.

o     Select Exempt, if it is exempted from tax under GST.

o     Select Nil Rated, if it attracts 0% tax rate under GST.

To view the history of tax rate changes, press Alt+L.

6.    Select the Type of supply as:

     Services, if the ledger is used to record sale of service. By default the type of supply is set to Services.

     Goods if the ledger is used to record sale of goods.

7.    Press Enter to accept.

 

Purchase Ledger

Use the purchase ledger for recording purchases. The GST rates defined in this ledger is applied for:

     Calculating the liability on taxable purchases attracting reverse charge.

     Auto calculation of tax in the invoice for taxable purchases (that do not attract reverse charge) from registered dealers.

Create purchase ledgers

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur2.gif

2.    Select Purchase Accounts, from the List of Groups in the Under field.

3.    Is GST Applicable - Applicable.

4.    Set/alter GST Details - Yes.

5.    Specify the details in the GST Details screen, and save.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur1.gif

6.    Taxability:

     Select Taxable, if it is taxable under GST.

     Select Exempt, if it is exempted from tax under GST.

     Select Nil Rated, if it attracts 0% tax rate under GST.

To view the history of tax rate changes, press Alt+L.

7.    Select the Type of supply as:

     Services, if the ledger is used to record purchase of service. By default the type of supply is set to Services.

     Goods, if the ledger is used to record purchase of goods.

8.    Press Enter to accept.

 

Party Ledger

Use party ledgers to maintain details of your parties.

In Release 6.4, you can set GST rates in ledger grouped under non-revenue accounts, for example, Current Assets and Current Liabilities. In earlier releases, if you had created the party ledgers under groups other than Sundry debtors, Sundry creditors, Bank, Cash, Branch/divisions:

     Open the ledger in alteration mode.

     Set the option Is GST Applicable? to Not Applicable, to consider it as a party ledger.

Create supplier or customer ledgers

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_party2.gif

2.    Enter the Name of the supplier or customer.

3.    In the Under field select:

     Sundry Creditors for supplier

     Sundry Debtor for customer

4.    Set the option Maintain balances bill-by-bill? to Yes.

5.    Enter the Default credit period, if any.

6.    Set the option Inventory values are affected? to Yes, if required.

7.    Enable the option Set/Alter GST Details? to open the GST Details screen.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_party1.gif

o     Select the relevant Registration type from the list of Registration Types.

o     If the party is an Assessee of Other Territory, set it to Yes.

o     Enter the 15-digit GSTIN/UIN issued by the tax authority.

o     Press Enter to save.

8.    Press Enter to save.

Similarly, you can create the required party ledgers.

 

GST Ledgers

Use the GST ledgers to calculate:

     Tax in the purchase invoice for purchases from registered regular dealers.

     Tax liability on the sales turnover and liability for purchases under reverse charge.

Create central, state, or integrated tax ledgers and cess ledger

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_gst_ledger.gif

2.    In Under, select Direct Expenses, Purchase Accounts (Inventory values are affected? - No) or Indirect Expenses.

3.    Select the Type of Ledger.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sgst_ledger.gif

4.    Appropriate tax values in purchase invoice? - Yes to arrive at the purchase cost based on the GST rates specified for each stock item.

5.    Press Enter to save.

Similarly, create ledgers for Central Tax, Integrated Tax or Cess.

 

Expense or Income Ledger

Use these ledgers for expenses or incomes which need to be shown in the invoice, like packaging, delivery, and so on, that form part of the item or service value.

Create an expense or income ledger

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_addtn_ledger.gif

2.    In the Under field, select:

     Direct Incomes/Indirect Incomes for income.

     Direct Expenses/Indirect Expenses for expenses.

3.    Type of Ledger - Not Applicable.

4.    Is GST Applicable? - Not Applicable.

5.    Include in assessable value calculation for - GST.

6.    Appropriate to:

     Goods, for additional expenses or incomes on goods.

     Services, for additional expenses or incomes on services.

7.    Press Enter to accept.

 

Discount - Stock Items

Use this ledger to specify the discount for stock items based on value or quantity, in your purchase and sales transactions.

Create a discount ledger

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_discount.gif

2.    In the Under field, select:

     Direct Incomes/Indirect Incomes for income.

     Direct Expenses/Indirect Expenses for expenses.

3.    Set Type of Ledger to Discount.

4.    Press Enter to accept.

 

Discount - Services

Use this ledger to specify the discount on services.

1.    Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/discount_service.gif

2.    Is GST Applicable  - Not Applicable

3.    Include in assessable value calculation for - GST

4.    Appropriate to - Services.

 

 

Record Purchases - GST Composition

You can record purchase of goods or services with or without reverse charge, under composition scheme of GST.

     Intrastate purchase of goods and services

     Interstate purchase

     Purchase of services under reverse charge

     Purchase of services with discount

 

Intrastate purchase of taxable goods

1.    Go to Gateway of Tally > Accounting Vouchers > F9: Purchase.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur_inv1.gif

2.    Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

3.    In Party A/c name, select the supplier's ledger or the cash ledger.

4.    Select the purchase ledger.

5.    Select the required stock items, and specify the quantities and rates.

6.    Select the central and state tax ledgers.

7.    Press Enter to save.

The invoice received from composition or unregistered dealers will not have tax in it. Hence, you need not select tax ledgers on such purchases.

 

Intrastate purchase of taxable service

1.    Go to Gateway of Tally > Accounting Vouchers > F9: Purchase > press Alt+I.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur_service.gif

2.    Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

3.    Select the purchase (service) ledger predefined with the tax rates, and enter the amount.

4.    Select the central and state tax ledgers.

5.    Press Enter to accept.

The invoice received from composition or unregistered dealers will not have tax in it. Hence, you need not select tax ledgers on such purchases.

 

Purchase of services attracting reverse charge

1.    Go to Gateway of Tally > Accounting Vouchers > F9: Purchase > press Alt+I.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur_inv2.gif

2.    Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

3.    Select the party ledger with the Registration type set to Regular.

Note: If the Registration type is not Regular, the transaction will appear under Not relevant for returns section of GSTR-4.

4.    Select the purchase (service) ledger in which the option Is reverse charge applicable? is set to Yes, and the tax rates are defined.

5.    Enter the amount.

6.    Press Enter to accept.

 

Interstate purchase from regular dealers

1.    Go to Gateway of Tally > Accounting Vouchers > F9: Purchase.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_interstate_pur_inv.gif

2.    Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

3.    In Party A/c name, select the supplier's ledger.

4.    Select the purchase ledger.

5.    Select the required stock items, and specify the quantities and rates.

6.    Select the integrated tax ledger.

7.    Press Enter to save.

 

Purchase of services with discount

1.    Go to Gateway of Tally > Accounting Vouchers > F9: Purchase > press Alt+I.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur_discount.gif

2.    Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

3.    Select the party ledger with the Registration type set to Regular.

Note: If the Registration type is not Regular, the transaction will appear under Not relevant for returns section of GSTR-4.

4.    Select the purchase (service) ledger in which the option Is reverse charge applicable? is set to Yes, and tax rates are defined.

5.    Enter the amount.

6.    Select the discount ledger created for services, enter the percentage or amount.

7.    Press Enter to accept.

 

 

Record Imports - GST Composition

Record import of goods or services in purchase invoice. For import of services, reverse charge is calculated for arriving at the tax liability.

Import of goods

Import of services

Import of goods

1. Go to Gateway of Tally > Accounting Vouchers > F9: Purchase .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_import_goods.gif

2. Select the Party A/c name with Country other than India.

3. Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

4. Select the purchase ledger with Type of Supply as Goods .

5. Select the required stock items, and specify the quantities and rates. The GST Details screen appears.

Calculate the value of customs duty according to the rate specified by the department, and add it to the original taxable value.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_import_goods1.gif

Press Enter to accept and return to purchase invoice.

6. Press Enter to save.

Record an import of service

1. Go to Gateway of Tally > Accounting Vouchers > F9: Purchase > press Alt+I .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_import_service.gif

2. Select the Party A/c name with Country other than India.

3. Enter the Supplier invoice no. and Date as per the sales invoice received from the supplier.

4. Select the purchase ledger with the Type of Supply set to Services .

If the party ledger is from country other than India, and the purchase ledger has Type of Supply as Service , the tax is calculated under reverse charge.

5. Enter the amount.

6. Press Enter to accept.

 

Record Purchase Returns - GST Composition

You can record purchase returns against an earlier purchase transaction using a debit note.

Purchase returns

1. Go to Gateway of Tally > Accounting Vouchers > Ctrl+F9 .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_pur_return.gif

2. Enter the Original invoice no. and Original Invoice Dt. of the original purchase against which you are returning the goods.

3. In Party A/c name , select the party from whom the purchase was made.

4. Select the purchase ledger.

5. Select the stock item which is being returned. Enter the quantity and rate.

6. Select the tax ledgers.

7. Press Enter to save.

Record Sales and Print Invoices - GST Composition

You can record sales made within the state under GST composition scheme in sales invoice.

Record local sales of goods

1.    Go to Gateway of Tally > Accounting Vouchers > F8: Sales.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale_inv.gif

2.    In Party A/c name, select the customer ledger or the cash ledger.

3.    Select the sales ledger.

4.    Select the required stock items, and specify the quantities and rates.

5.    Press Enter to save.

Print the invoice

1.    Click P: Print from the invoice recorded above. The report titles appear as per GST rules in the Voucher Printing screen.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale_inv_print.gif

2.    Press Enter to print.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale_inv_print1.gif

 

Sale of services with discount

1.    Go to Gateway of Tally > Accounting Vouchers > F8: Sales > press Alt+I.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale_discount.gif

2.    In Party A/c name, select the customer ledger or the cash ledger.

3.    Select the sales ledger, and enter the amount.

4.    Select the discount ledger created for services, enter the percentage or amount.

5.    Press Enter to save.

The printed invoice appears as shown:

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sale_inv_print2.gif

 

Record Sales Returns - GST Composition

You can record sales returns against an earlier sales transaction using a credit note.

Sales return using a credit note

1. Go to Gateway of Tally > Accounting Vouchers > Ctrl+F8 .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_sales_return.gif

2. Enter the Original invoice no. and Original Invoice Dt. of the original sales against which you are receiving the goods.

3. In Party A/c name , select the party to whom the original sales was made.

4. Select the stock item which is being returned.

5. Press Enter to save.

 

 

Tax Liability - GST Composition

If you have paid the advance amount for purchases under reverse charge, and the purchase does not happen in the same tax period, record a journal voucher to increase the tax liability. If you have raised the tax liability for the advance paid in the previous period for purchases attracting reverse charge, and the recorded the purchase in the current tax period, you can decrease the liability using a journal voucher.

Increase the tax liability

1.    Go to Gateway of Tally > Accounting Vouchers > F7: Journal.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_incr_tax_jv2.gif

2.    Click J: Stat Adjustment.

3.    Select the options as shown below.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_incr_tax_jv.gif

4.    Debit the expense ledger.

5.    Credit the GST ledgers for the tax on advance paid under reverse charge.

o     In the GST Details screen, enter the tax Rate and Taxable Value to view the transaction in the Advance Paid section of GSTR-4 report.

6.    Set the option Provide GST Details to Yes and enter the details.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_incr_tax_jv1.gif

7.    Press Enter to return to journal voucher.

8.    Press Enter to save.

Record separate journal vouchers for increasing the tax liability on advance amount paid towards, interstate and intrastate purchases under reverse charge.

 

Decrease the tax liability

1.    Go to Gateway of Tally > Accounting Vouchers > F7: Journal.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_reverse_itc_jv3.gif

2.    Click J: Stat Adjustment.

3.    Select the options as shown below.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_reverse_itc_jv1.gif

4.    Debit the GST ledgers for the tax on purchases made under reverse charge.

o     In the GST Details screen, enter the tax Rate and Taxable Value to view the transaction in the Adjustment of Advances section of GSTR-4 report.

5.    Credit the expense ledger.

6.    Set the option Provide GST Details to Yes. Select the party Ledger Name, Place of Supply and Supply Type.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_reverse_itc_jv2.gif

7.    Press Enter to return to journal voucher. The journal voucher appears as shown below:

8.    Press Enter to save.

Record separate journal vouchers for decreasing the tax liability on advance amount paid towards, interstate and intrastate purchases under reverse charge.

 

 

File GSTR-4

GSTR-4 report includes the details of taxable outward supplies, and inward supplies under reverse charge, made by a GST composition dealer in a given period. With Tally.ERP 9, you can file GSTR-4 in three easy ways:

By generating JSON from Tally.ERP 9

By using the GST Offline tool

By filing your returns directly on the GST portal

Prerequisites for filing GSTR-4

Internet connectivity: This is required for uploading the JSON file, downloading the offline tool, and filing returns.

Microsoft Office: For exporting data to the offline tool, GSTN recommends MS Excel 2007 or later (if you are using the offline tool for filing returns).

Method 1: By generating JSON from Tally.ERP 9

You can quickly generate JSON from Tally.ERP 9 and upload it to the portal.

Generate GSTR-4 returns in the JSON format

1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-4 .

2. F2: Period: Select the period for which returns need to be filed.

3. Press Ctrl+E .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_json_export.gif

Select JSON (Data Interchange) as the Format .

Set Open Exported File to Yes .

4. Press Enter to export.

Compress the JSON file generated from Tally.ERP 9 in the .zip format and upload it to the portal for filing returns.

File GSTR-4 returns

1. Log in to the GST portal.

2. Click Services > Returns > Returns Dashboard .

3. Select the Return Filing Period , and click SEARCH .

4. Click GSTR4 .

5. Click PREPARE OFFLINE .

6. Click Choose File to import the JSON file generated from Tally.ERP 9 or the offline tool. Once your JSON file is uploaded successfully, you will be notified by a message.

7. Verify the uploaded details after the time specified in the GSTR screen.

8. Submit your returns and e-sign.

Method 2: By using the GST Offline Tool

You can export data to the offline tool provided by the department, generate JSON and upload the same to the portal.

Download the offline tool

1. Go to the GST portal .

2. Click Downloads > Offline Tools > GSTR 4 Offline Tool .

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_offline_tool_gstr4.gif

3. A .zip file containing the GSTR_4_Offline_Utility will be downloaded.

4. Extract the file GSTR_4_Offline_Utility.xls from the .zip file and copy it to the location where Tally.ERP 9 is installed.

To export GSTR-4 returns to the offline tool

1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-4 .

Note: Ensure to use a fresh offline tool each time before exporting the GSTR-4 data.

2. F2: Period - Select the period for which returns need to be filed.

3. Press Ctrl+E .

4. Select Excel (Spreadsheet) as the Format .

5. Ensure the file GSTR_4_Offline_Utility.xls is available in the Export Location . Press Enter to export the data.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_excel_export.gif

Note: If the offline tool GSTR_4_Offline_Utility.xls is not available in the Export Location , the message appears as GSTR_4_Offline_Utility.xls does not exist .

The offline tool opens with the data updated in the relevant fields.

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_excel_export2.gif

6. In the offline tool click Validate to view the status of each sheet.

7. In the Home tab:

o Click Get Summary .

o Click Generate JSON File to upload .

o On successful validation, the message appears as shown:

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_excel_export3.gif

Note: If there are errors, the message appears as shown:

https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst_composition/images/gst_comp_excel_export4.gif

8. Save the file in the required location.

9. Upload this JSON file on the GST portal.

For more details on the information captured in each column of the offline tool, click here .

Method 3: By filing your returns directly on the GST portal

When your data volume is very low, you can directly file the returns on the portal.

File returns directly on the portal

1. Log in to the GST portal.

2. Select the Return Filing Period , and click SEARCH .

3. Click GSTR4 .

4. Click PREPARE ONLINE .

5. Open each GSTR-4 table, copy the data exported from Tally.ERP 9 to GSTR-4 offline tool, and fill the tables.

6. Submit your returns and e-sign.


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