GST Accounting Entries in Tally – Sales and

Purchases
05
Aug
In this post you are going to learn in detail step by step about how you
can easily create GST Accounting Entries in Tally.

Especially we are going to look at how you can create sales and
purchases entries along with stock items in Tally.

In this GST Series so far, you have learned how you can upgrade Tally to
the version 6.0 which includes GST functionality and how to enable and
set GST details in Tally.

In this post, I am going to explain the entire working of GST regarding

Sales and Purchases entries in Tally.

If you are familiar with the previous taxation entries in Tally for VAT or
Service Tax, then GST entries for sales and purchases in Tally will be a
cup of cake for you.

It is almost same as if you are passing entries for service tax but instead
of service tax, you will be passing entries for GST.

That is the critical difference.

Now, let us start with the main part. Creating Sales and Purchases
entries for GST.

But before we can create Sales and Purchases Entries for GST i.e.
GST Accounting Entries in Tally, we need to create certain ledgers and
alter certain ledgers if you have not already created them.
Before creating GST Accounting Entries in
Tally…
As I said, we need to create certain ledgers as well as alter certain
ledgers.

We have to create taxation ledgers for recording the GST.

Now, GST includes majorly 3 types.

 CGST – Central Goods and Services Tax

 SGST – State Goods and Services Tax
 IGST – Integrated Goods and Services Tax

There is another type of GST called UTGST – Union Territory GST which
I will not be discussing here because it is not much in use.

So, coming back to the GST ledgers, we need to create the following GST
ledgers in Tally. They are:

 Output CGST Ledger – when you sell goods or services inside your
state
 Output SGST Ledger – when you sell goods or services inside your
state
 Output IGST Ledger – when you sell goods or services outside your
state
 Input CGST Ledger – when you buy goods or services inside your
state
 Input SGST Ledger – when you buy goods or services inside your
state
 Input IGST Ledger – when you buy goods or services outside your
state

All the ledgers will be under Duties and Taxes as all of them are taxes.

Remember, when you sell goods or services, there will always be Output
Tax and when you buy goods or services, there will always be Input Tax.
While creating GST taxation ledgers, you need to take extreme care of
one thing and that is rate of tax.

If you have already enabled and set up GST in Tally, you must have set
the GST rates in Statutory and Taxation in the Configuration menu.

That rate will be automatically taken up when you create a purchases or

sales voucher in Tally.

Therefore, while creating GST ledgers, you need to put the tax rate to
zero.

Let me show you how you can create 1 ledger from the above list
because the rest of the ledgers have to be created in the same way.

How to create GST Taxation Ledgers in Tally

Creating GST taxation ledgers in Tally is as easy as creating ledgers in
Tally. Let’s start.

 From Gateway of Tally, go to Accounts Info.

 Select Ledgers
 Select Create under Single Ledger. Now the real fun starts.
How to create Input CGST Ledger in Tally
Take a look at the picture above because that is exactly, how you will
need to create the Input CGST Ledger in Tally.

 The name will be Input CGST as it is input tax which we pay when
we purchase goods or services attracting GST.
 As I said, it will be under Duties and Taxes.
 Now, in Type of Duty/tax option, select GST.
 For Tax type, select Central Tax for now.
  You have to select State Tax for SGST and Integrated Tax for
IGST and Cess for Cess.

Tax Type while creating GST Ledger in Tally

 The option Inventory Values are affected will be set to No because

it has no use for this ledger.
 Percentage of calculation should be set to 0%. It is because Tally
takes the percentages from your configuration or the stock items or
the classification.
This is crucial to know because if you set the percentage here you
will not get the amount automatically calculated while creating an
entry which includes GST.
 Rounding method that I have selected is Normal Rounding.
However, you can select the method as per your choice.
 Rounding limit is set to zero. Again, it is my choice. You can select a
different number.
 Now, just press Enter till you save the ledger.
 Congo! You have created a GST ledger, specifically an Input CGST
ledger in Tally.

You can easily create all the GST Ledgers as in the list above by following
this method.

Just change the name, the Tax Type and you are done with creating all
the ledgers. Repeat the same method and in no time you will have all the
six ledgers required for passing the GST accounting entries in Tally.
Now that you have created all the GST tax ledgers, we need to make sure
that certain other ledgers are configured for GST applicability otherwise
they won’t work as required.

Those ledgers are important for passing GST Accounting Entries in Tally.
They are:

 Sales and Purchases Ledger

 Stock Items Ledger
 Sundry Debtor and Sundry Creditors Ledger

We need to configure these ledgers so as to make them GST enabled in

Tally. Here is how you can do it.

Follow me.

How to Set GST Details in Sales Ledgers in

Tally
Let us start with altering Sales Ledger to enable it for GST. You can
follow the steps even if you want to create a new GST Sales Ledger.

Please note that if you do not alter the Sales Ledger and do not enable
GST in that ledger, GST will not be automatically calculated and will not
get displayed while creating a Sales Voucher which includes GST.

I have already created a Sales Ledger in Tally named Domestic Sales. I

will alter it right now in front of you.
Altering Sales Ledger in Tally for GST
Have a look at the Statutory Information section on the left hand side.
That is what we have to alter to enable the sales ledger for GST.

 First Option – Is GST Applicable? should be set to Applicable.

 Second Option is Set/alter GST Details. Press Y and press
Enter. You will see a GST Details menu which is exactly the same as
was at the time we set the GST details for Tally in the previous
post.
 Here is how it looks like:

GST
Rate Details in Sales Ledger in Tally
 Enter the Description and the HSN Code which you can get
from your GST registration.
 Nature of Transaction is important here. There are different
natures of transaction. Have a look at in the picture below.

Natures of Transaction in GST

in Tally
  When you select Nature of Transaction, you will see the
Natures of Transaction on the right hand side of the screen as
in the picture above.
 You will have to select the nature of transaction here
according to your business.
 For sales inside your state, select Sales Taxable, Exempt
or Nil Rated.
 For sales outside your state, select Interstate Sales
Taxable, Exempt or Nil Rated.
 Similarly select a particular transaction type as per your
business.
 Finally, set the tax rates under the option Tax Type as show in
the picture above and press Enter to save the details.
 Now comes another important option i.e. Type of Supply. There
can be either Goods or Services in your business. Select one of the
options. I have selected Goods.
  Next option is for Service Tax applicability. You can either put it to
Undefined or Not Applicable. I have put it Undefined as it was
default selection.
 Now just press Enter few times and save the ledger with all the
details that you have entered.

We have successfully created a Sales Ledger in Tally and have enabled

GST details for the ledger too.

It is good to name your GST Sales or Purchase Ledger according to the

GST percentage rates.

For example, for 28% GST on sales, the name of the ledger can be GST
Sales 28%. This will differentiate all the sales according to the rates in
Profit and Loss Account in Tally and it will be easy for you to see sales in
different rates of GST.

This will help us pass GST accounting entries in Tally, be it sales or

purchases with very much ease.

You have to create a Purchase Ledger. And guess what? You have to
follow the exact same method which I have described above.
The only difference will be that it will be a Purchase Ledger instead of
Sales Ledger.

So, go ahead and create a Purchase Ledger and simply follow the steps
above. You will in no time have successfully created a GST Purchase
Ledger in Tally.

From now on I am assuming that you have created the required GST Tax
Ledgers and enabled GST in Purchase and Sales ledgers in Tally.

These ledgers are required for passing GST Accounting Entries in Tally so
create or alter them with care for perfect entry at the end.

Now, comes Stock Items.

How to create GST Stock Items in Tally

Anything you sell or purchase can be recorded in Tally in stock items if
you have created them.

Basically a stock item is a unit through which you can record the number
of items sold or purchased. For example, if you sell a mobile, then stock
item here is mobile.

We have to alter the stock items to enable them for GST so we can pass
the entry for GST Sales or Purchases.

Again, creating a stock item in Tally is almost same as altering it.

I will be explaining you here, how you can alter it or enable GST in your
stock item in Tally.

Here you go! Let’s start.

 From Gateway of Tally, go to Inventory Info.

 Select Stock Items
 Select Alter under Single Stock Item. (or you can select create for
creating a new stock item)
  I have already created a stock item called Mobile under a group
called Mobiles.
 What you have to look here is the GST details under Statutory
Information as shown in the picture below.

GST Stock Item Alteration in Tally

 If you notice, the statutory information menu is almost same as was

while we were creating a sales ledger.
 Now, select Applicable against GST Applicable option.
 Next option is Set/alter GST Details. Press Y and press Enter.
 You will see the same GST Tax Rate Details menu which you saw
when we were creating Sales Ledger and filling up the GST details
in that ledger.
 But, there is one single difference and that is Calculation type.
GST Tax Rate Details in Stock Item in Tally

 For this post, select On Value because On Item Rate is an advanced

option and I want to explain GST in as simple manner as possible.
 Set the rates, the same way you had set while creating the Sales
Ledger above and press Enter to save the details.
 Now, you will come back in the outer menu. Select Type of Supply
as Goods or Services as per your requirement.
 Press Enter till you save the ledger.
 Congratulations! You have just created or altered a GST Stock Item
in Tally.
 Similarly, you can create as many as GST Stock Items in Tally as you
want.

Now, let us go and alter the Sundry Debtor and a Sundry Creditor Ledger
to make them GST supported in Tally.

This is necessary to pass GST Accounting Entries in Tally at the end.

How to create GST Sundry Debtor/Sundry

Creditor Ledger in Tally
I already have a Sundry Debtor created in my Tally.

I will alter it here and will show you how to add the GST details in the
Sundry Debtor ledger.

Even if you are creating Sundry Debtor Ledger for the first time, the
procedure is simple and almost the same.

Here you go. Let’s start.

 From Gateway of Tally, go to Accounts Info.

 Select Ledgers from the menu.
 Select Alter under Single Ledger or Create under Single Ledger if
you want to create a new Sales Ledger.
 There is a Sundry Debtor named Amit which I have created. I will be
altering it.
Creating or Altering GST Sundry Debtors Ledger in Tally

 In the picture above, go to Set/Alter GST Details under the Tax

Registration Details option on the bottom right.
 Press Y and press Enter.
GST Details in Sundry Debtors Ledger in Tally

 Here, select the Registration type as per the details from your
debtor. In most cases it will be Regular.
 Enter the GSTIN or UIN
 Select the Party Type. There will be 3 options which are
 Not Applicable – Most cases
 Deemed Export and
 SEZ (Special Economic Zone)
 Last option is for E-Commerce Operator. E-commerce operators
are sites like Amazon or Flipkart who allow other people to sell
their goods on their sites. If you are selling your own goods from
your site and no one else is selling goods except you on your own
site than you are not an e-commerce operator.
 Save the details and press Enter until you save the whole ledger.
 Congratulations, you have successfully created or altered a GST
Sundry Debtor Ledger.

The best thing is, you can similarly create or alter the GST Purchases
Ledger in Tally. I have already created GST Sundry Creditor Ledgers in my
Tally.

But, if you face any difficulty in creating GST Sundry Creditor Ledger, you
can always comment below and I’ll be happy to help.

Now, let us quickly recap what we have done till now.

By the way, if you have followed this post till now and you have
simultaneously created or altered all the ledgers in Tally, then hats off to
you.

Only a few handful of people are able to do this.

Coming back to the recap, here is what we have completed till now.

 Created/Altered GST Taxation Ledgers in Tally

 Entered GST Details in Sales as well as Purchase Ledgers in Tally
 Created/Altered Stock Items in Tally for GST in Tally
 Created/Altered GST Sundry Debtors and Sundry Creditors
Ledgers in Tally.

Now it is the time to create an actual sales and a purchase entry in Tally
which will include GST.

This was what I was talking about till now. The real time to create GST
Accounting Entries in Tally.

Creating GST Accounting Entries in Tally

For this post, we will be creating a sales entry as well as a purchases
entry which will include GST in Tally.

I am assuming that you have created all the ledgers above and are ready
to pass sales and purchases entry in Tally.

In short, everything is set and we are ready to go to pass the sales entry
along with the GST in Tally or one of the GST accounting entries in Tally.

Creating GST Sales Entry in Tally

 From Gateway of Tally, go to Accounting Vouchers under
Transactions.
 Press F8 to select Sales Voucher.
 In Party A/c name, select the Sundry Debtor. In my case, I am
selecting Amit.
 In Sales Ledger, select the GST Sales Ledger that we have created
above. Here it is Domestic Sales.
 Now, you need to select a Stock Item you have created. Here, it is
Mobile.
 Enter the quantity and rate for the Stock Item which here is 1
Mobile for ₹20,000.
 Press Enter 2 times after entering the Amount and you have to
select the GST Tax Ledgers.
 Select Output CGST as well as Output SGST. You will notice that
the amount of GST will be calculated automatically.
 Enter the Narration and press Enter to save the voucher.
 Congratulations! You have successfully created a GST Sales Entry
in Tally. Have a look at the picture below to see what I am talking
about.
GST Sales Entry with Stock Items in Tally
You can click on the image above to see it clearly.

Now, similarly, we will create a GST Purchases Voucher in Tally. The

procedure is almost the same and the only difference is that it is a
Purchase Voucher.

Basically both Purchases and Sales vouchers are a type of accounting

entries and therefore you can also call them GST Accounting Entries in
Tally.

Creating GST Purchases Entry in Tally

 From Gateway of Tally, go to Accounting Vouchers under
Transactions.
 Press F9 to select Purchases Voucher.
 Enter the Supplier Invoice no, enter the Date and press Enter.
 Select the Sundry Creditor with GST Details which in our case is
Rohan.
 Select a Purchase Ledger as we created/altered above with GST
Details which in our case is Domestic Purchases.
 Select a Stock Item from the List of Stock Items. In our case it is
Mobile.
 Enter the Quantity and Rate. The Amount column then will
automatically get filled in.
 Press Enter exactly 2 times when in Amount column.
 Select Input CGST and Input SGST and the GST amount will be
automatically calculated in Tally.
 Enter the Narration and save the voucher.
 Congratulations! You have created a GST Purchases Entry in Tally.
GST Purchase Voucher with Stock Item in Tally
You have also created second of the most important GST accounting
entries in Tally which is GST Purchases Entry in Tally.

GST Accounting Entries in Tally ERP 9 –

Video
At the End…
A huge congratulations to you because you have successfully, with flying
colors learned how you can create GST Purchase Vouchers or Entries in
Tally as well as GST Sales Vouchers or Entries in Tally.

In short, you have learned how to create GST Accounting Entries in Tally.
If you remember, I asked you to create IGST ledgers also.

Well, they are used whenever you are selling outside the state or
purchasing from the other state.

In Tally, just select IGST ledgers whenever you want to pass entry in
Tally which involves sales or purchase outside the state instead of CGST
and SGST ledgers.

That’s it.

I know this post is long, but I want you to fully know the working of GST
in Tally, especially in Sales and Purchases.

I am sure, you will have questions and I am ready to answer them in the
comments below.

Other than that, I am sure you have learnt a lot from this post so please
share this post for everybody to learn GST in Tally for free.

Join TallySchool & Start learning Tally with GST for Free!
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Export, SEZ, Other Territory, Works Contract,
Purchases with TDS
Once you activate GST in your company, you can record a variety of purchase
transactions (inward supply) such as purchases from other territory and SEZ, nil rated
and exempt purchases, works contract, purchases attracting GST and TDS.

Purchases from exclusive economic zones (other territory)

Nil rated purchases

Exempt purchases

Deemed Export

SEZ purchases

Purchase of works contract services

Purchase attracting GST and TDS

New nature of transactions supported as per filing requirements

Selecting the purchase ledger in a purchase transaction

While recording any type of purchase transaction, you can choose either of the following
methods:
● Method 1 : For a specific type of purchase transaction, you can create or update
the purchase ledger with the relevant Nature of transaction . Select this
purchase ledger while recording the purchase transaction.
 ● Method 2 : Select the common purchase ledger during the purchase transaction.
Press F12 and enable the option Allow modification of tax details for GST?
Now select the Classification/Nature .

Purchases from Exclusive Economic Zones (EEZ or

Other Territory)
To record purchases from other territories, you have to enable the option Assessee of
Other Territory? in the party ledger. If your company is located in the exclusive
economic zone, enable the option Assessee of Other Territory? in the Company GST
Details screen. Tax applicability is given below:
 ● Other territory to other territory: Central and UT taxes are applicable.
● Other territory to a state or union territory: Integrated tax is applicable.
● State or union territory to other territory: Integrated tax is applicable.

Other territory to other territory

● Ensure that the option Assessee of Other Territory? is set to Yes in the
Company GST Details screen.
● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .

● Select the party ledger in which the option Assessee of Other Territory? is set
to Yes .
● Select the purchase ledger.
● Select the central and UT tax ledgers.

The printed invoice appears as shown:

Other territory to a state or union territory

● Ensure that the option Assessee of Other Territory? is set to Yes in the
Company GST Details screen.
● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .
 ● Select the party ledger in which the option Assessee of Other Territory? is set
to No .
● Select the purchase ledger.

Note: If you are an assessee of other territory, and your supplier is of the same state but
not of other territory, select a common purchase ledger. Ensure the tax rates
(integrated, central and UT tax) are defined in the stock items. The taxes will be
calculated accordingly.
● Select the integrated tax ledger.

The printed invoice appears as shown below:

State or union territory to other territory

● Ensure that the option Assessee of Other Territory? is set to No in the

Company GST Details screen.
● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .
 ● Select the party ledger in which the option Assessee of Other Territory? is set
to Yes .
● Select the purchase ledger.

Note: If you and your supplier are located in the same state, and you do not belong to
other territory but your supplier is an assessee of other territory, select a common
purchase ledger. Ensure that the tax rates are defined in the stock items. The taxes
will be calculated accordingly.
● Select the integrated tax ledger.

The printed invoice appears as shown below:

Nil Rated Purchases
The purchase of nil rated goods from a local or interstate supplier does not attract GST,
and can be recorded using a purchase voucher. In the ledger masters of the goods or
services classified as nil rated (0%), Taxability should be set to Nil Rated in the GST
Details screen.
● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .
● Select the applicable purchase ledger . For example, Nil Rated Purchases.
 Depending on the location of the party, you can record a local or interstate nil rated
purchase transaction.

Exempt Purchases
The local or interstate purchase of goods or services exempted from GST can be recorded
using a purchase voucher. In the ledger masters of the exempted goods or services,
Taxability should be set to Exempt in the GST Details screen.
● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .
● Select the applicable purchase ledger . For example, Exempt Purchases.
Deemed Exports
The penultimate purchases for exports can be recorded in purchase vouchers. Effective
from 18th October 2017:
● Integrated tax is applicable on interstate transactions.
● Central tax and state tax are applicable on transactions made within the state.

Prior to this date, integrated tax had to be paid on all taxable deemed exports made
within and outside the state.

You can record deemed exports using the natures of transaction provided for interstate
and intrastate purchases.
● Interstate taxable deemed export: Integrated tax is applicable for purchases
recorded with the nature of transaction Purchase Deemed Exports - Taxable .
● Intrastate taxable deemed export: Central and state taxes are applicable for
purchases from local parties recorded with the nature of transaction Intrastate
Purchase Deemed Exports - Taxable .
● Exempt and nil rated deemed export: No tax is applicable when recorded with the
following natures of transaction:
o Intrastate: Intrastate Purchase Deemed Exports - Exempt and
Intrastate Purchase Deemed Exports - Nil Rated
o Interstate: Purchase Deemed Exports - Exempt and Purchase Deemed
Exports - Nil Rated

To record intrastate deemed exports

 ● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .
● Select the party located within the state, predefined with the options:
o Consider Party as Deemed Exporter for Purchases? set to Yes
o Party Type set to Deemed Export
● Select the purchase ledger of intrastate deemed export nature of transaction.

Record interstate deemed exports

● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .

● Select the interstate party predefined with the options:
o Consider Party as Deemed Exporter for Purchases? set to Yes
o Party Type set to Deemed Export
● Select the purchase ledger of interstate deemed export nature of transaction.
SEZ Purchases
The purchase of goods and services from a party in an SEZ can be recorded using a
purchase voucher. In an SEZ purchase transaction, taxes are applicable based on the
type of purchase:
● Purchase from SEZ - Taxable: In SEZ purchases, integrated tax is applicable for
both local and interstate parties. In the Party Details screen of the invoice, set
the option Is Bill of Entry Available? to Yes .
● Purchase from SEZ - Exempt or Nil Rated: No tax is applicable. In the Party
Details screen of the invoice, set the option Is Bill of Entry available? to Yes .
● Purchase from SEZ without bill of entry: Can be taxable, exempt or nil rated. In
the Party Details screen of the invoice, set the option Is Bill of Entry
available? to No .
● Purchase from SEZ - LUT/Bond: No tax is applicable. Such purchases can be made
when your supplier has signed up a letter of undertaking with the department for
the sale of goods without the payment of duty. While passing the purchase
transaction, you can select either the ledger created for exempt SEZ purchases
or the common purchase ledger.
o Provide the LUT/Bond details in the Company GST Details screen.
o Set the option in Is Bill of Entry available? to Yes in the Party Details
screen of the invoice.

Record SEZ purchases

● Go to Gateway of Tally > Accounting Vouchers > F9: Purchases .

● Select the applicable purchase ledger . For example, SEZ Purchases.
 Provide GST details : Enable this option if you want to enter additional details
regarding the SEZ transaction.

Purchase of works contract services

You can record a material out/delivery note voucher if you have sent material to works
contractor. Then record a purchase invoice when you receive the service. Under GST you
need to report only the purchase invoice for works contract.

Record a purchase invoice for works contract

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

 Supplier invoice no.: Displays the sales invoice no. of the supplying party.

Date: Displays the date on which the sales invoice was passed by the supplier.

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

3. Select the purchase ledger and enter the amount. Ensure the purchase ledger has
details as shown below:

4. Select the GST ledgers (central and state, or integrated) based on the state selected
for the supplier ledger.
You can view the tax details by clicking A : Tax Analysis . Click F1 : Detailed to
view the tax break-up.
Purchases Attracting GST and TDS
You can record a purchase voucher for services that attract GST and TDS.

Enable the purchase ledger for TDS and GST.

Enable the party ledger for TDS.

 Record a purchase invoice with GST and TDS ledgers.

Setup - Purchase Ledgers and Invoices

Party Details
Master Setup screen of
Invoice

Consider
Is Bill of Entry
Nature of Transaction Taxability Party Type Party for
available?
Export
 Nil Not
Imports Nil Rated -- --
Rated Applicable

Nil
Purchase from SEZ - Nil Rated SEZ -- Yes
Rated

Purchase from SEZ (Without Bill

Taxable SEZ -- Yes
of Entry) - Taxable

Purchase from SEZ (Without Bill

Exempt SEZ -- Yes
of Entry) - Exempt

Purchase from SEZ (Without Bill Nil

SEZ -- Yes
of Entry) - Nil Rated Rated

Purchase from SEZ - LUT/Bond

(Ensure the option Provide Exempt SEZ -- Yes

LUT/Bond details? is enabled in
Company GST Details screen)

Purchase Deemed Exports -

Taxable -- Yes --
Taxable

Purchase Deemed Exports -

Exempt -- Yes --
Exempt

Purchase Deemed Exports - Nil Nil

-- Yes --
Rated Rated

Interstate Purchase from

Exempt -- -- --
Unregistered Dealer - Services

Purchase from SEZ - Taxable Taxable SEZ -- Yes

Purchase from SEZ - Exempt Exempt SEZ -- Yes