How GST works in Billing Saathi

Billing Saathi works out GST on every bill line from the line’s GST rate, keeps the tax on your sales (output tax) apart from the tax on your purchases (input tax credit), and brings both together in the GST reports you use for filing.

Set up once

1. Your GSTIN and state. Enter them in Business Profile. The first two digits of your GSTIN are your state code (for example 24 for Gujarat); the GST reports use them to decide which sales are inter-state. Your GSTIN also shows in the top bar.
2. HSN/SAC code and GST rate on each product. They fill in automatically when you add the product to a bill. HSN codes, GST rates and units
3. GSTIN and state of your customers and suppliers. A party with a GSTIN is a registered business (B2B); a party without one is treated as unregistered (B2C). Add a customer or vendor

How the tax on a bill is worked out

• Taxable value of a line = quantity × price − discount. Prices on the bill are before tax.
• GST of a line = taxable value × the line’s GST %.
• The bill adds the GST of all lines (Total Tax), any additional charges and the round-off to give the Grand Total.

CGST + SGST or IGST

GST on a sale inside your own state is split equally into CGST (central) and SGST (state) — 18% becomes 9% + 9%. On a sale to another state the whole rate is IGST (integrated tax).

In the GST returns (GSTR-1 and GSTR-3B) Billing Saathi decides this by comparing state codes:

So for a customer without a GSTIN, the Place of Supply you choose on the bill decides it. For goods delivered to the customer, the place of supply is normally the state where the goods are delivered.

Special cases

• Reverse charge: set Rev. Charge to Yes on the bill when the buyer pays the tax, and choose the Reverse Charge Invoice type. Invoice types explained
• Nil-rated, exempt and non-GST goods: choose that option as the product’s Tax so the line carries no GST. In GSTR-3B, sales at 0% are shown as nil-rated / exempted supplies.
• Composition scheme: composition dealers cannot collect GST. Issue a Bill of Supply with the lines at 0%.
• Exports and SEZ supplies: use the Export (multi-currency) invoice, which handles foreign currency, LUT and supplies with or without IGST.

Input tax credit (ITC)

The GST on your purchase invoices is your input tax credit. The GST Report subtracts it from your output tax, and GSTR-3B shows it as eligible ITC. Enter each supplier’s GSTIN and bill number exactly as printed on their bill so your purchases can be matched with their filing in GSTR-2B.

Your GST reports

All GST reports are under Report ▾ and are part of Premium.