Accounting for In-State & Inter-State GST

Learning Objectives

Is class ke end tak student:

  • GST purchase transaction ka concept samjhega.
  • GST sales transaction ka concept samjhega.
  • Taxable value aur invoice value ka difference samjhega.
  • CGST + SGST aur IGST identify kar payega.
  • Local purchase/sale aur interstate purchase/sale record kar payega.
  • Purchase Ledger aur Sales Ledger configure kar payega.
  • Party Ledger mein GST details maintain kar payega.
  • Stock Item mein GST rate/HSN details configure kar payega.
  • TallyPrime mein GST purchase invoice enter kar payega.
  • TallyPrime mein GST sales invoice enter kar payega.
  • GST amount calculate aur verify kar payega.
  • Purchase par Input Tax Credit ka basic impact samjhega.
  • Sales par Output GST ka basic impact samjhega.
  • GST reports se transaction verify kar payega.

Day 1 ka Quick Recap

Day 1 mein humne ABC Traders ki company create ki thi.

Particular Details
Company ABC Traders
State Maharashtra
FY 2026–27
GST Enabled
Registration Regular
GSTIN 27AAAAA0000A1Z5 — Dummy

Ab Day 2 mein isi company mein actual GST transactions record karenge.

GST Accounting ka Basic Concept

GST accounting ko samajhne ke liye do important sides hain:

  • Purchase Side: Business jab GST pay karke goods/services purchase karta hai, eligible conditions ke subject to GST amount Input Tax Credit (ITC) ke roop mein relevant ho sakta hai.
    Example: Purchase = ₹10,000 | GST @18% = ₹1,800 | Invoice = ₹11,80Yahan ₹1,800 purchase side ka GST component hai.
  • Sales Side: Business jab taxable goods/services sell karta hai, applicable GST customer se collect karta hai.
    Example: Sales = ₹20,000 | GST @18% = ₹3,600 | Customer se = ₹23,60Yahan ₹3,600 output GST liability ka component ho sakta hai.

Purchase GST vs Sales GST

Particular Purchase Sales
Business kya karta hai? Goods/Services kharidta hai Goods/Services bechta hai
GST ka basic effect Input GST Output GST
Example Purchase ₹10,000 + GST Sale ₹20,000 + GST
GST @18% ₹1,800 ₹3,600
Invoice Total ₹11,800 ₹23,600
Easy Formula:
Purchase: Purchase Value + Input GST = Invoice Value
Sales: Sales Value + Output GST = Invoice Value

Intra-State vs Inter-State Concepts

  • Intra-State Purchase: Supplier aur buyer same State mein hote hain.
    Example: ABC Traders (Maharashtra) purchases from XYZ Suppliers (Maharashtra).
    Taxable Value = ₹10,000 | GST @18% → CGST (9%) = ₹900, SGST (9%) = ₹900 | Invoice Value = ₹11,800.
  • Inter-State Purchase: Supplier dusre State ka hota hai.
    Example: ABC Traders (Maharashtra) purchases from Delhi Suppliers (Delhi).
    Taxable Value = ₹10,000 | GST @18% → IGST = ₹1,800 | Invoice Value = ₹11,800.
  • Intra-State Sales: Same State ke customer ko sale karna.
    Example: ABC Traders (Maharashtra) sells to Maharashtra Customer.
    Taxable Value = ₹20,000 | GST @18% → CGST (9%) = ₹1,800, SGST (9%) = ₹1,800 | Invoice Value = ₹23,600.
  • Inter-State Sales: Other State ke customer ko sale karna.
    Example: ABC Traders (Maharashtra) sells to Gujarat Customer.
    Taxable Value = ₹20,000 | GST @18% → IGST = ₹3,600 | Invoice Value = ₹23,600.

Important Accounting Flow

Purchase Flow: Supplier → ABC Traders → Purchase Value + GST → Input GST → Eligible ITC (subject to rules)

Sales Flow: ABC Traders → Customer → Sales Value + GST → Output GST → Tax Liability

Master Creation & Configurations

Ledgers to Create:

  • Cash & HDFC Bank
  • Purchase - 18% (Under Purchase Accounts)
  • Sales - 18% (Under Sales Accounts)
  • Tax Ledgers: CGST Input, SGST Input, IGST Input, CGST Output, SGST Output, IGST Output (Under Duties & Taxes)
  • Parties: XYZ Suppliers, Delhi Suppliers, Maharashtra Customer, Gujarat Customer

Stock Group & Stock Items:

Stock Group: Electronics

Item Unit GST Rate HSN — Practice
LED Monitor 24 Inch Nos 18% Practice HSN
Wireless Keyboard Nos 18% Practice HSN
Wireless Mouse Nos 18% Practice HSN
USB Keyboard Nos 18% Practice HSN
Bluetooth Speaker Nos 18% Practice HSN

Note: HSN codes ko actual business use se pehle applicable classification ke according verify karein.

Party Ledger GST Configurations:

Party Name Group (Under) State Registration Type GSTIN
XYZ Suppliers Sundry Creditors Maharashtra Regular Dummy Practice GSTIN
Delhi Suppliers Sundry Creditors Delhi Regular Dummy Practice GSTIN
Maharashtra Customer Sundry Debtors Maharashtra Regular Dummy Practice GSTIN
Gujarat Customer Sundry Debtors Gujarat Regular Dummy Practice GSTIN

Practical Walkthroughs

Practical 1 — Local GST Purchase (05-Apr-2026)

Purchased 10 LED Monitors @ ₹10,000 each from XYZ Suppliers (Maharashtra).

  • Taxable Purchase Value = ₹1,00,000
  • CGST @ 9% = ₹9,000 | SGST @ 9% = ₹9,000 | Total Invoice = ₹1,18,000
  • Steps: Press F9 → Select Date 05-Apr-2026 → Party: XYZ Suppliers → Purchase Ledger: Purchase - 18% → Item: LED Monitor 24 Inch (10 Nos @ ₹10,000) → Add CGST & SGST → Save with Ctrl + A.

Practical 2 — Interstate GST Purchase (07-Apr-2026)

Purchased 20 Wireless Keyboards @ ₹2,000 each from Delhi Suppliers (Delhi).

  • Taxable Purchase Value = ₹40,000
  • IGST @ 18% = ₹7,200 | Total Invoice = ₹47,200
  • Steps: Press F9 → Select Date 07-Apr-2026 → Party: Delhi Suppliers → Purchase Ledger: Purchase - 18% → Item: Wireless Keyboard (20 Nos @ ₹2,000) → Add IGST → Save with Ctrl + A.

Practical 3 — Local GST Sales (01-Apr-2026)

Sold 5 LED Monitors @ ₹15,000 each to Maharashtra Customer (Maharashtra).

  • Taxable Sales Value = ₹75,000
  • CGST @ 9% = ₹6,750 | SGST @ 9% = ₹6,750 | Total Invoice = ₹88,500
  • Steps: Press F8 → Select Date 01-Apr-2026 → Party: Maharashtra Customer → Sales Ledger: Sales - 18% → Item: LED Monitor 24 Inch (5 Nos @ ₹15,000) → Add CGST & SGST → Save with Ctrl + A.

Practical 4 — Interstate GST Sales (01-Apr-2026)

Sold 10 Wireless Mice @ ₹1,500 each to Gujarat Customer (Gujarat).

  • Taxable Sales Value = ₹15,000
  • IGST @ 18% = ₹2,700 | Total Invoice = ₹17,700
  • Steps: Press F8 → Select Date 01-Apr-2026 → Party: Gujarat Customer → Sales Ledger: Sales - 18% → Item: Wireless Mouse (10 Nos @ ₹1,500) → Add IGST → Save with Ctrl + A.

Four Transactions — Summary View

Date Type Party State Relation Taxable GST Invoice
05-Apr Purchase XYZ Suppliers Local ₹1,00,000 CGST ₹9,000 + SGST ₹9,000 ₹1,18,000
07-Apr Purchase Delhi Suppliers Interstate ₹40,000 IGST ₹7,200 ₹47,200
01-Apr Sales Maharashtra Customer Local ₹75,000 CGST ₹6,750 + SGST ₹6,750 ₹88,500
01-Apr Sales Gujarat Customer Interstate ₹15,000 IGST ₹2,700 ₹17,700

Total Input vs Output Tax Summary:

  • Total Input GST: ₹9,000 (CGST) + ₹9,000 (SGST) + ₹7,200 (IGST) = ₹25,200
  • Total Output GST: ₹6,750 (CGST) + ₹6,750 (SGST) + ₹2,700 (IGST) = ₹16,200

Practice Exercises

Practice Set — Level 1

  1. 01-Apr-2026 (Purchase): 20 Wireless Keyboards @ ₹2,500 from XYZ Suppliers (Local, 18%).
  2. 02-Apr-2026 (Purchase): 10 Bluetooth Speakers @ ₹4,000 from Delhi Suppliers (Interstate, 18%).
  3. 02-Apr-2026 (Purchase): 30 Wireless Mice @ ₹1,000 from XYZ Suppliers (Local, 18%).
  4. 02-Apr-2026 (Sale): 10 Wireless Keyboards @ ₹3,500 to Maharashtra Customer (Local, 18%).
  5. 02-Apr-2026 (Sale): 15 Bluetooth Speakers @ ₹5,500 to Gujarat Customer (Interstate, 18%).

Practice Set — Level 2

Date Transaction Party Item Qty Rate GST Type
02-Apr Purchase XYZ Suppliers LED Monitor 5 ₹11,000 18% Local
02-Apr Purchase Delhi Suppliers USB Keyboard 25 ₹1,200 18% Interstate
02-Apr Sale Maharashtra Customer LED Monitor 3 ₹16,000 18% Local
02-Apr Sale Gujarat Customer USB Keyboard 10 ₹1,800 18% Interstate
02-Apr Purchase XYZ Suppliers Bluetooth Speaker 8 ₹3,500 18% Local
02-Apr Sale Maharashtra Customer Bluetooth Speaker 5 ₹5,000 18% Local

Common Mistakes & FAQs

Common Mistakes:

  • Party State Wrong: Supplier/Customer ka State galat choose karna GST calculation ko corrupt kar deta hai.
  • Voucher Confusion: Purchase (F9) aur Sales (F8) mein galat voucher type select karna.
  • Wrong Tax Selection: Same-state mein IGST ya different-state mein CGST/SGST use karna.
  • Taxable Value vs Invoice Value: Taxable value par tax calculate hota hai, invoice total par nahi.
  • Forcing GST Manually: Taxes manually overwrite karne ke bajaye configuration masters check karein.

Frequently Asked Questions:

  • Q: Local purchase/sale mein kaunsa tax lagega?
    A: CGST + SGST (Central + State GST).
  • Q: Interstate purchase/sale mein kaunsa tax lagega?
    A: IGST (Integrated GST).
  • Q: GST calculate karne ka formula kya hai?
    A: GST = Taxable Value × GST Rate ÷ 100.
  • Q: Agar TallyPrime mein GST auto calculate na ho toh kya check karein?
    A: Check Company State, Party State, Registration Type, GSTIN, Stock Item HSN & Rate, aur Voucher configuration.

Quick Revision & Completion Checklist

Golden Rules:

  1. Purchase = F9 | Sales = F8
  2. Purchase GST = Input Side | Sales GST = Output Side
  3. Same-State = CGST + SGST | Different-State = IGST
  4. Taxable Value + GST = Invoice Value
  5. GST = Taxable Value × Rate ÷ 100

Completion Checklist:

  • Purchase & Sales Ledgers created & configured
  • Party Ledgers created with accurate States & GSTINs
  • Stock Items created with HSN & GST rates
  • Local & Interstate Purchases and Sales recorded
  • CGST, SGST, IGST calculations and invoice totals verified
  • Purchase Register, Sales Register, and GST Reports reviewed