28 नवंबर 2019

Reverse Charge Machanism (RCM) GST

What is RCM in GST?


RCM ka pura nam Reverse Charge Machnism hota H.

Goods & Service par RCM applicable Hota h Niymanusar.

- Ydi Registered Dealer Unregistered Dealer  se Goods/Service   
  leta h to  Registered Dealer ko   us Goods/Service ka Tax  Government  ko jama karana hota Hai to use Reverse Charge Machanism Of Gst Kaha  jata Hai.

- RCM Deposite karane ki jimedari  Registered Dealer ki hoti Hai.

- Farmer se Goods purchase karane par Registered Dealer ko Bill bi banana hoga.

-Example

Purcahse  10000 dr
Unregistered person  10000 cr
yadi goods ka tax rate 5 % h to 

Tansaction in Journal. 

Input CGST  =250 dr
Input SGST = 250 dr
                                To Sgst RCM  =250 CR
                                 To CGST RC =250 CR

Payment karane par

  CGST RCM  =250 DR
  SGST RCM= 250 DR
                                  To Bank A/c = 500 CR


-Unregistered Dealer or any person ko Rcm tax diposite nahi karana hota h 

- Time To Time  RCM Deposite Nahi Karane Par Late fees or Interest bhi Pay Karana Hota Hai.
-  Services
  Example-

GTA (Transporter) se  10000 Rs ki Service kisi Registered Dealer ne li Ha to
Registered Dealer ko 10000 Rs ka 5 %  Gst Pay Karana hota . Ye h  RCM.

-Rcm Goods/Service dene wale ko nahi Receive karane wale ko Pay karana hota.*
jo alag-alag service par niyamanusar pay karana hota h.

GTA (Goods Transport Agency)

- Jo 6% CGST Pay Na karata Ho 
- Freight 750 Rs Kam H to RCM Nahi hoga.

RCM kon Pay karega?

- Factory, Society, Co-oprative Society , GST Registered Dealer, Partnership Firm, Casual Tax Person.

Goods and Services  RCM applicable h- 

-kaju, Bidi, Tambaku, Lotory, Use vichle, Raw Cotton,
               Any Person, Farmer

- Legal Service
                   An individual Advocate, Firm of Advocate
                   Senior Advocate.
-Arbitrate Services
-Sponsorship Services 
                    Any Person.
-Govt. Services
                  Central Govt. State Govt Sevices
-Services By Directors
                 Director of company or Body corporate
-Insurance Agent Services
                Insurance Agents
-Recovering Agent Services
                Recovery Agent
-Copyright Services
                Music Composer,  Photographer, Artist 
-Services by Member
                 
- and others 

 
Note-*for educational purpose  see rule or regulation for more details.
        



18 नवंबर 2019

Bank Charges/ Interest Etc. Transfer Entry Example

Bank Charges/ Interest Etc. Transfer  Entry Kaise karen?




1.  Bank charges ki entry Payment Voucher athava Journal Voucher me Bhi kar Sakate Hai.

 SBI Bank ne hamare khate me 280 Rs Bank Charges lagaye Hai to Voucher me Entry kese karen?

- Gateway of Tally me Accounting Vouchers par enter press karen

-Single Entry Mode (See F12 Configuration)

- F5  Payment Voucher Select karen.

- Cash ke Sthan par Sbi Bank select karen. ( Sbi Bank ka ledger Under Group Bank Account Create karen) or Enter press kaen

- Bank Charges ka ledger create karen (Alt+C se) 

Double Entry mode me 

By Bank Charges  280 Rs.  Debit
To  Sbi bank           280 Rs  credit
 ------------------------------------------------------

 2. Saving A/c ka Interest prapt Hone par  Entry kaise karen?

- Bank se Interest prapt hone par  Bank A/c Debit or  Interest A/c Credit hoga.

- Jaise Sbi Bank ne 150 Rs interest Hamare khate me Credit kiya h

- F6 Receive Voucher me Entry karenge.

-   Interest A/c 150 Rs   Credit
    Sbi Bank     150 Rs   Debit

3. Loan A/c me Bank Dwara Interest lagane par Entry kaise karen?

- Jaise Sbi bank ne CC a/c me 1540 Rs Interest Debit kiya H.

-   F5 Payment Voucher me 
-  Interest A/c     1540 Rs Debit
 Sbi CC A/c     1540  Rs Credit.

- Koi bhi Transfer Entry F7 Journal Voucher me bhi kar Sakate h. 

-Hame Yah Pata Hona Chahiye konsa Ledger Debit hoga or konsa ledger Credit Hoga.

-Journal Voucher me Pahale Debit ledger ko likha jata or Bad me credit Ledgre ko.

- Vaise To Voucher me Multiply Entry likh sakate hai Jaise 15   
ledger ko debit kar kisi ek ya do  ledger ko credit karana ho. 
- Lekin  single Entry hi karani chahiye.  










04 सितंबर 2019

Gst Invoice Printing Setup

Gst Invoice (Bill)  Printing Setup 



Sales bill ko print karane ke liye ALT+P press karena hai

F12 Configuration Settings ko aavshyakta anusar changes kar sakte hai

Title of Ducument 


Invoice ka Title likha sakate hai hai Jase GST INVOICE


General

Print in simple format    Yes/NO 

Gst invoice print karate samay is option ko No karen


Print Bank Details
Bank Account no. Print karane ke liye Yes karen


Item Details


Print Quantity column Yes/NO
Bill me Quantity yani kitane Piece, Kg etc print karane ke liye Yes karen

Print Altemate quantity  
 Stock Item ki alternate Unit Print karane ke liye  jase  10 pc = 1 Box

Print as separate column
 Alternate Unit ko alag column me print karane ke liye

Print Actual quantity column


Print Rate column
Stock item ka Rate prati item (Dar) print karane ke liye yes karen

Print Discount Column
Invoice me Discount column ki jarurat ho to is option ko Yes karen.

Print Additional Description for item Name
Stock item ki detail print karane ke liye yes karen


Registration Details


Company's or Party's  ke PAN Or Tax Number print karane ke liye
Relative Option ko yes karen otherwise NO select karen

Otder And Despatch Details

Print Order Details

Ydi Hamne Sales order Create kiya hai or usaki detail print karana
chahate hai to is option ko yes karen.

Print Terms of Payment and Delivery

Terms of Payment jaise 6 days or Delivery  Transport Name or Gr No.
Print karane ke liye yes otherwise No.


Statutory Details


Print Company GSTIN Number
Company - hamare business ke GST No Print ke liye Yes karen

Print Buyer's GSTIN Number.
Customer ke GST Number print karane ke liye Yes

Print GST Analysis of Items
Item ke anusar alag-alag Gst Detail Print karane ke liye Yes

Print HSN/SAC Detail

Stock Items ke HSN code Print karane ke liye yes karen


And Other Options No.


Upar likhe gaye option tabhi print me show honge jab inki Entry Sales Bill Banate samay ki gai ho
yadi bill bante samay options ki entry nahi hai to printing me show nahi hogi

Sabhi options Yes karane jaruri nahi hai aap apane vyapar ke anusar aavshyak option yes kar sakte hai

 F12 for more options  

F12 press karane par nimn window open hogi jisame ham
Invoice ki height or with set kar sakte hai change kar sakte hai margin bhi


  




Narrations, Will wise details, Batch details and other more options jo aap print karana
chahte h to Yes kare otherwise No.

Thanks....




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