One Day Workshop cum Hands on Training

On

TALLY WITH GST

(E-Way Billing)

TRAINING STUDY MATERIAL

Name : …………………………………………………………...

Course: ………………………………………………………….

Institution: ………………………………………………………

……………………………………………………………………..

Organised By
PG & RESEARCH DEPARTMENT OF COMMERCE

Najai Edayer Sankara

KANDASWAMI KANDAR’S COLLEGE
(Estd. 1962)
Re-accredited (Third Cycle) with “B” Grade by NAAC
(Afliated to Periyar University)
VELUR, NAMAKKAL – 638 182.
 Table of Contents
1 Accounting Basics and GST Registration .................................................................. 4
1.1 Accounting Basics................................................................................................... 4
1.1.1 Accounting Concept ......................................................................................... 4
1.1.2 Modern Techniques of Book Keeping .............................................................. 5
1.2 GST Registration .................................................................................................... 7
1.2.1 GST Basic Concepts and Terminologies.......................................................... 8
1.2.2 GST TIN Registration for MSMEs .................................................................... 9
2 User Interface and Company Management .............................................................. 12
2.1 Masters – Ledgers, Groups ................................................................................... 12
2.2 Masters – Bill Wise Debtors and Creditors Ledger ................................................ 13
2.3 Day Book in Tally .................................................................................................. 14
2.4 Payment and Receipt Voucher.............................................................................. 14
3 Inventory Management and GST............................................................................... 15
3.1 Masters – Inventory Management ......................................................................... 15
3.2 Purchase Voucher with GST ................................................................................. 16
3.3 Sales Voucher with GST ....................................................................................... 16
3.4 POS Sales invoice with GST ................................................................................. 20
4 GST Return Filing and e-Way Billing ........................................................................ 23
4.1 Tax Invoice, Debit and Credit Note........................................................................ 23
4.2 Return – Payment ................................................................................................. 24
4.3 E-Way Billing Connectivity and Setup of e-Way Bill .............................................. 24
4.4 Record invoice with details required for e-Way Bill, and create JSON ................... 25
4.4.1 e-Way Bill option not appearing in the invoice - causes and solution ............. 29
4.4.2 Upload JSON file to portal.............................................................................. 29
4.4.3 Print the invoice with e-Way Bill number ........................................................ 30
4.5 e-Way Bill Report .................................................................................................. 30
4.5.1 Consolidated e-Way Bill View ........................................................................ 31
4.5.2 Export Data to JSON preparation tool, and Create JSON .............................. 32
4.6 Filing GSTR-3B and Making Payments ................................................................. 33
4.6.1 Filing GSTR-3B.............................................................................................. 33
4.6.2 Making Payments towards GSTR-3B............................................................. 35
 About Trainer

Dr. G. PALANIAPPAN, Ph.D.,

Associate Professor
Vinayaka Mission’s Research Foundation
(Deemed to be University), Salem
Trained Trainer for Entrepreneurs Development Cell, Financial Literacy through Digital
India, Stock Market Analysis. Certified Trainer for Tally ERP 9.0. Area of Research for
Corporate Governance, Accounting and Finance. Authored 5 Books and 30 Research
Papers. Having 10 years of teaching experience and served 7 years for software testing
and education at Cengage Technologies, Bangalore.
Email: palaniappan@vmkvec.edu.in Phone: 790 4938 168

THANKS FOR YOUR SINCERE PARTICIPATION

1 Accounting Basics and GST Registration
1.1 Accounting Basics
 Business Language - Lucas Pacioli –
Italy (1445-1517) - Father of
Accounting
 Accounting is the art of recording,
classifying and summarizing in a
significant manner and in terms of
money, transactions and events,
which are, in part at least, of a
financial character and interpreting
the result thereof” - AICPA
 The process of identifying, measuring
and communicating economic
information to permit informed
judgments and decisions by users of
the information” - AAA

Summarizi Interpretin
Recording Classifying Reporting Analyzing
ng g


1.1.1 Accounting Concept

Recordin Classifyi Summari Reportin Analyzin Interpreti

g ng zing g g ng

Ratio
Profit & Analysis
Journal
Loss Fund /
Entry / Ledger Trial Decision
Account Cash
Day Accounts Balance Making
Balance Flow
Book
Sheet Statemen
t

1. Business Entity Concept 5. Going Concern

2. Money Measurement 6. Cost Concept
3. Dual Aspects 7. Realisation Concept
4. Accounting Period 8. Materiality Concept

4
1.1.2 Modern Techniques of Book Keeping

Time Management
One bad news: Time fly
One good news: You are the pilot.

5
Activity 1 : Tick () the appropriate one Activity 2 : Tick () the appropriate one

Non-Current Liabilities
Non-Current Assets

Current Liabilities

Indirect Expense
Direct Expenses

Indirect Income
Current Assets

Direct Income
Sl. Sl. Trading & Profit Loss
Balance Sheet Items
No No A/c Items

1 Machinery 1 Coal, Fuel & Water

2 Sundry Creditors 2 Rent
3 Cash at Bank 3 Salaries
4 Goodwill 4 Dividend
Salesman
5 Bills Payable 5
Commission
6 Land & Building 6 Office Expenses
7 Furniture 7 Wages
8 Computer Software 8 Travelling Expense
Printing &
9 Motor Vehicles 9
Stationery
10 Inventory 10 Interest (Cr)
11 Investments 11 Postage
12 Loan from Bank 12 Telephone Charges
13 Sundry Debtors 13 Carriage inwards
14 Patents 14 Oil & Gas
15 Air-Conditioners 15 Electricity
16 Loose tools 16 Dividend
17 Bank Loan 17 Carriage outwards
18 Bank OD 18 Manufacturing Exp.
Profit on sale of old
19 Loose Tools 19
books
20 Premises 20 Package Charges

Activity - 3
State the title of the accounts affected, type of account and the account to be debited and
account to be credited :
Trans.
Transactions Amount (Rs.)
No
1 Bhanu commenced business with cash 10,000
2 Purchased goods on credit from Ramesh 40,000
3 Sold goods for cash 30,000
4 Paid salaries 3,000
5 Furniture Purchased for Cash 10,000
6 Borrowed from bank 50,000

6
 7 Sold goods to Sarita 10,000
8 Cash paid to Ramesh on account 20,000
9 Rent Paid 1,500
10 Cash withdrawal from bank for own use 5,000

Type of Accounts
Name of Accounts Affected Accounts
Trans (Assets, Liabilities, Capital,
Affected Increase / Decrease
No Revenue and Expenses)
1 2 1 2 1 2
Bhanu’s Capital /
1 Cash Assets + (Dr) - (Cr)
Capital Liabil.
2 Purchase Ramesh

3
4
5
6
7
8
9
10

1.2 GST Registration

7
1.2.1 GST Basic Concepts and Terminologies
Historical Evolutions of GST
 In 1954, France adopted – around 50 years
implemented in Europe
 In India, the concept developed in 2000 – First Idea – In
2006-07, Annual Budget speech.
 First study bill ascended during 2009.
 GST as a law is enacted based on the changes made to
the Constitution of India through the Constitutional
(101st Amendment) Act, 2016.
 Finally, 2017 both houses of parliament and ascent by
the president, implemented 1st July, 2017.
 Around the world about 30 GST model. We could
adopted based on the Canadian Model - Dual model. (CGST and SGST model).
 Destination Based Tax – Tax on Tax Completely removed.
 We must understand the consequences and implication of GST – How the term ‘GST’ is
connected the digital economy.
 GST is a game changer – impact to all procedure into green based that it called digital mode –
Completely electronic.
 IGST will be apportioned between Centre and the States in the manner provided by parliament
by Law as per the recommendation of the GST Council.
WHAT IS GST?
 Goods and services tax means a tax on supply of goods or services, or both, except taxes on
supply of alcoholic liquor for human consumption (Article 366 (12A) of Constitution of India).
 GST is a value added tax levy on sale or service or both.
 GST is a destination based consumption tax.
 GST offers comprehensive and continuous chain of tax credit.
 GST where burden borne by fnal consumer.
 GST eliminate cascading effect of tax.
 GST brings uniform tax structure all over India.
ADVANTAGES OF GST
(a) One Nation One Tax.
(b) Removal of bundled indirect taxes such as VAT, CST, Service tax, CAD, SAD, and Excise.
(c) Removal of cascading effect of taxes i.e. removes tax on tax.
(d) Increased ease of doing business;
(e) Lower cost of production, increases demand will lead to increase supply. Hence, this will
ultimately lead to rise in the production of goods. Resultantly boost to make in India initiative.
(f) It will boost export and manufacturing activity, generate more employment and thus increase
GDP with gainful employment leading to substantive economic growth;

8
Dual GST Model

State GST
SGST
Collected by the
State Government
Intra State
Central GST
CGST
Collected by the
GST
Central Government

Integrated GST
Inter State IGST
Collected by the
Central Government

1.2.2 GST TIN Registration for MSMEs

GSTIN Registration Number is 15 digits – PAN based number Called GSTIN, as under

State Entity Check

PAN Blank
Code Code Digit

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Example

State Entity Check

PAN Blank
Code Code Digit

1 2 B U T P P 0 5 2 4 L 2 1 4

The first two digits of this number represent the state code
• The next ten digits is the PAN number of the taxpayer
• The thirteenth digit is assigned based on the number of registrations
 within a state
• The fourteenth digit is Z by default
• The last digit is for check code
Registration under GST is not tax specific, which means that there is single registration for all the taxes
i.e. CGST, SGST/UTGST, IGST and cesses

9
https://reg.gst.gov.in/registration/

10
Activity – 4
State how the GST rates will be applicable if CGST is 9%, SGST is 9% and IGST 18% in each of
the following situations: (Please Tick appropriate boxes)
Sl. CGST SGST IGST
Statement
No 9% 9% 18%
Goods worth Rs. 10,000 is sold by a manufacturer 1
1
in Maharashtra to a Dealer A in Maharastra.

Dealer A sell goods worth Rs. 25,000 to Dealer B in

2
Gujarat.

Dealer B sell goods to Sunita in Gujarat worth Rs.

3
30,000.
Sunita sell goods to Ravindra in Rajasthan worth Rs.
4
65,000.

Activity 5: Write your views about the concepts

Sl.
Questions Answer
NO

Mr. X sold laptop worth Rs. 1,00,000 and issued

invoice in favour of Mr. Y. Now ownership in laptop
1
transferred to Mr. Y. Is this considered to sale?
Leviable GST?
Mr. T, a thief has stolen motorbike and sells the
2 motorbike to Mr. Q. Is this considered as supply of
goods?

Mr. T sold Narcotic drugs and psychotropic

3.
substances, to Mr. Q for Rs. 3 Lakhs .

Mr. A is the owner of Xerox machine. He transferred

4. the right to operate the Xerox machine to Mr. B for a
consideration of Rs. 10,000 per month for four months
Mr. A owns a residential building in a prime commercial
locality. Large vacant land in the backyard is given on
5.
rent of Rs. 1,80,000 per month to a parking contractor,
Mr. B who has set up a parking facility on the said land.
Micro Apparels in Chennai, Tamil Nadu, avails fashion
designing services of Rs. 50,00,000 from Prabhu
6
Designs in Singapore. Is it supply. If so who is liable to
pay GST.
Mr. Das purchased a car for personal use and after a
7 year sold it to a car dealer for Rs. 2 lac. Will the
transaction be a supply in terms of GST Act?
M/s T Ltd., is in the business of Hotel. He purchase AC
for business purpose and after 2 years, he transfer the
8
AC to director without consideration. Will the
transaction be a supply in terms of GST ACT?

11
 Import (Downloading) of a song for consideration for
9
personal use by Mr. Sen. Is it supply of service?

Mr. M.S. Dhoni provided services to Chennai Super

10 Kings (a franchisee) in a premier league. Is it taxable
service?

Mr. D of Delhi being an event organizer hosted an

11 exhibition at Mumbai to exhibit the products of exhibitor
namely, Chennai Silks, Chennai, a registered person.

Mr. C of Chennai being an event organizer hosted an

12 exhibition at Dhaka to exhibit the products of exhibitor
(namely Chennai Silks) located Chennai.

Mr. Roy a Jalandhar based comedian hosted a comedy

13 show at Singapore with help of event organizer located
in Dubai.

Mr. D of Delhi being an event organizer hosted an

14 exhibition at Mumbai to exhibit the products of exhibitor
(namely M/s S Silks Ltd. of Singapore).
Campus Interviews conducted by the Institute of Cost
Accountants of India, by collecting entry fee from the
15
corporate houses. Is it taxable supply of service under
GST?

2 User Interface and Company Management

2.1 Masters – Ledgers, Groups
Creating Masters - Accounts Information
Accounts Info. menu lists the masters like Groups, Ledgers and Voucher Types through which you can
provide the details of your company's accounts.
Go to Gateway of Tally > Accounts Info.
Configuring - F12: Configure and Setting - F11: Features
F12: Configure and F11: Features help you to organize the information and the level of details as per
requirement. You can modify/alter the settings in F12: Configure and F11: Features at any point of time
F11: FEATURES
Go to Gateway of Tally > F11: Features > F1: Accounting Features
There are various settings available under Accounting/Inventory/Statutory & Taxation Features, which
determine the information to be entered in transaction entries.
Refer to F11: Company Features in Tally.ERP 9 for more details.
F12: CONFIGURATIONS
To set F12: Configure for Accounts and Inventory Masters
Go to Gateway of Tally > F12: Configure > Accts/Inv Info.

12
Create: The Create option is used to create new masters.
Display: The Display option is used to view the Master information. Master information cannot be
modified in Display mode.
Alter: The Alter option allows you to view and make the necessary changes to the master information.
This does not allow the creation of masters.
Groups
Groups are collection of Ledgers of the same nature. Account Groups are maintained to determine the
hierarchy of Ledger Accounts which is helpful in determining and presenting meaningful and compliant
reports.
By default Tally has created Cash and Profit and Losss A/c and other ledgers created manually
according to the needs of the business.
2.2 Masters – Bill Wise Debtors and Creditors Ledger
Creating Ledger in Tally.ERP 9
There are total 2 major ways to create a ledger in Tally. One way is to create a Single Ledger and
another way is to create it with Multiple Ledgers.
To create ledger from voucher screen by pressing ALT + C
Method 1 : Single Ledger Creation in Tally
Gateway of Tally  Accounts Info.  Ledger  Single ledger, Select the option Create
Fill the particulars in the Ledger Creation Screen displayed :
Method 2 : Multiple Ledger Creation in Tally. The process is almost same as single ledger
method. Only one step is different.
Gateway of Tally  Accounts Info.  Ledger  Multiple ledger, Select the option Create
For example, Furniture A/c, Electrical and Fittings will be under Fixed Assets group, Investment in
shares, Investment in Fixed deposit account under Investment group etc.,
Groups or heading in Tally helps Tally to determine type of ledger (whether the ledger is account
affecting income side or is it in nature of expense or is it the item which will give benefits or returns to
business such as Assets or an item is such which creates liability for business which business has to
settle using it’s current assets.

13
2.3 Day Book in Tally
The Day Book lists all transactions made in a particular day and by default displays the last voucher
entry date of a regular voucher. It could also be set up to list all the transactions made over a certain
period. Transactions include all financial vouchers, reversing and memorandum journals as well as
inventory vouchers.
In Tally.ERP 9, the Day Book is by default displayed for the current date (as on the last date of voucher
entry). However, you may specify the required period, as per your requirements.
To view the Day Book

1. Go to Gateway of Tally > Display > Daybook . The Day Book will appear as shown below:

2. Click F2: Period to change the period for which the Day Book is displayed.
3. Click F4: Change Vouch to view Day Book for a particular voucher type.
2.4 Payment and Receipt Voucher
To view the Payment Voucher entry screen
1. Go to Gateway of Tally > Accounting Vouchers .
2. Select F5: Payment from the Button Bar or press F5 .

14
3 Inventory Management and GST
Inventory is one of the most valuable assets that business values. In manufacturing, retail, food service
and other inventory-intensive sectors, a company's inputs and finished products are the core of its
business, and a shortage of inventory when and where it's needed can be extremely detrimental.
3.1 Masters – Inventory Management
Example
Let us understand this with a Tally inventory example. ABC LTD purchased 10 pieces of ABC Brand
TV units for Rs. 5,000 per piece and sold 5 pieces of TV units of ABC Brand for Rs. 10,000 per piece
to XYZ & Sons Private Limited.
Recording the above transaction in Tally.ERP 9 would reveal as how inventory management in Tally
could be achieved.
Step 1: First step is to create a company On Gateway of Tally Press Alt + F3 to create a new
company.
 Select Create Company option in the menu and press enter key.
 The screen displayed in front of you is company creation screen.
 Under Company details select Accounts with Inventory in order to activate Tally ERP 9
Inventory management feature.
 Type the name of the company, address, financial year begins and all other details asked by
the creation screen.
Step II: To create ledgerGateway of Tally > accounts info > ledger > create (single).
 Create purchase ledger under purchase accounts and
 Create sales ledger under Sales account
 Press Ctrl + A every time a ledger is created and Yes to accept the ledger on ledger creation
screen.
Step III: To create a stock groupGateway of Tally > Inventory Info > Stock Group > Create
 Under the Stock group name type “TV” and
 Assign the group under primary category
Step IV: To create a stock itemGateway of Tally > Inventory Info > Stock Item > Create
 Under the Stock item name type “ABC”
 And assign the stock item to stock group created “TV”
 Select/ Create Units/ Unique Quantity Code to “PCS”
 Under GST Rate Classification fill in the Description/ HSN Code and then enable GST tax
classification.
 To enable GST tax classification, set the Tax details to taxability and then tax type feed the
GST rates applicable to the product
 Since TV is an electronic item it falls under 18% GST slab so under IGST Rate type feed 18%
and CGST and SGST are automatically fed from the entry by dividing the same into two halves
i.e., 9% for CGST and 9% for SGST
 Finally Press Enter to accept the stock creation.

15
 3.2 Purchase Voucher with GST
To Pass Voucher Entry for purchase Gateway of Tally > accounting voucher > F9 (Purchase
Voucher)
 F2 select the date
 Feed Suppliers Invoice No.
 Create Suppliers ledger by pressing Alt + C from voucher creation screen and feed all particulars
including suppliers GSTIN
 Now under purchase ledger select purchase ledger created in earlier steps.
 Under Name of the Item select ABC stock item ledger and feed in the quantity and rate particulars
and
 Finally select the GST tax ledgers for example for Intra state purchase select CGST and SGST
ledger and for Inter State purchase select IGST Tax ledger and press enter to create the voucher

To view stock summary under inventory management in Tally after passing purchase voucher
Gateway of Tally > Stock summary
 Under particulars column the Stock Item “ABC” with group name “TV” will appear along with
quantity, rate and value.
3.3 Sales Voucher with GST
To Pass Voucher Entry for sales Gateway of Tally > accounting voucher > F8 (Sales Voucher)
 Pass entry in similar way as in case of purchase voucher with a only change that you will be
selecting sales ledger instead of purchase ledger.

To view stock summary under inventory management in Tally after passing sales voucher to
finally view as how inventory management in Tally ERP looks Gateway of Tally > Stock
summary
 In Stock summary screen now you will find the quantity reduced by 5 units after passing the
sales voucher.
 To view detailed summary Press Alt + F1
EXAMPLE 1: PREPARATION OF TAX INVOICE
• The Mac Tech, Bangalore received an order from Krishna Computers, Salem. The
description of supply of goods as follows.

• 15 number of Dell Advanced 17” Laptop worth at Rs. 27,500 and allowed
discount of 10%.

• 10 - HP Compact Pavilian Desktop at Rs. 34,000 each and allowed 10%

discount.

• 7 CRT HD Display Monitor at Rs. 7,500 each and 7% discount rate.

• 5 HP Deskjet Laser Printer Rs, 14,400 each.

• The applicable GST rate as follows

Item Rate (%)

Laptop, Desktop Computer 18%
Printer, HD Monitor 28%

16
Procedure:

Ste Procedure
p

1. Create a Company – MAC TECHNOLOGY, BANGALORE

F3: Company Info  Create Company

Fill all relevant fields with information

2. Features and Configuration

2.1 Gate way  F11  Features  Statutory & Taxation

SetEnable Goods and Service Tax (GST) ---- Yes

Set/alter GST details ------ Yes

2. Diagnose the example and keep in mind the following preliminary accounts

2.1 Ledger Creation

Gate Way of Tally  Masters  Accounts info Ledgers Single Create

Ledger Name Under

GST Sales A/c Sales Account

Krishna Computer A/c Sundry Debtors (Customer)

Central Tax Duties & Taxation

State Tax Duties & Taxation

2.2 Stock Item Creations

Gate Way of Tally  Masters  Inventory info Stock Items Single Create

Name: Dell Advanced 17” Laptop

Under: Computer [in case not available press Ctrl + C item group Creation]

17
 Units: nos [if not available press Crtl + C – Unit measurement Creations]
GST Applicable: Applicable
Set/alter GST Details: Yes
Additional Window Opened: GST Details for Stock Item

Finally accept, followed by other Item also.

Name Under Units GST Set/alter HSN Tax

Dell Lap Computer Nos Applicable Yes 2333423 18%

HP Pavi. Computer Nos Applicable Yes 2333400 18%

CRT Computer Nos Applicable Yes 2004832 28%

Mont

HP Las. Computer Nos Applicable Yes 2038811 28%

Pr

3. Gate Way of Tally  Accounting Vouchers  F8: Sales

V: As invoice / Voucher mode

F12 Configuration: Set relevant filed “Yes”

4. Display – Day Book

Gateway of Tally  Display menu  Day book  Select Vouchers

Set Printer / Preview and other To be Documented…

18
19
3.4 POS Sales invoice with GST
 POS or PoS is an acronym for point-of-sale. Point of Sale can be a retail outlet, a checkout
counter in a shop, or any other location where a sale transaction takes place.
 POS system is a computerised cash register which adds up the sales totals, calculates the
balance to be returned to buyer and automatically adjusts the inventory levels to reflect the
quantity sold. The equipment required for POS to work effectively are cash registers, card
readers, bar-code scanners and so on.
The Advantages of a Point of Sale system are:
 It helps to calculate sales and manage the cash drawer.
 It manages inventory and facilitates the barcode scanner operations.
 It offers a flexible and simpler way of querying your inventory and sales database.
 It helps you track product movement and the cost to push certain brands over others.
 It tracks and records the date and time of every sale made at your point of sale.
Example 2 : POS Sales Printed Bills
Consider M/s. City Super Market, a leading retail chain, which deals in grocery products. The
customer has purchased the following item in a fine day.

Name of Item Quantity Rate (Rs.) Tax Rate (%)

Dhall – Roasted 5 Kgs 70 0

Zee Scent Spray 02 145 18

Hair Dryer 02 200 18

Handmade Carpet 04 45 5

Hair Clippers 20 20 18

Rice 25 Kgs 60 0

Sanitary Napkins 02 30 0

Procedure

Step Explanation

1 Go to Company Info. > Create Company (F3-Company info)

2 Creating POS Voucher Type

Go to Gateway of Tally > Accounts Info. > Voucher Types > Create

20
3 Creating Ledgers

Create sales, Central, State Tax ledgers in the books of M/s. City Super Market.
Go to Gateway of Tally > Accounts Info. > Ledgers > Create

Ledger Name Under

Sales A/c Sales Account

Central Tax Duties & Taxation

State Tax Duties & Taxation

4. Stock Item Creations

Create stock items with standard price. To set standard rates for stock items, set Allow Std.
Rates for Stock Items to Yes in F12: Configure — Accts/Inventory Info.

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

5 Create Accounting Vouchers

Select from the Pane F8: Sales  Select List  POS Sales

21
6 Display Day Books

Gateway of Tally  Display Menu  Day Book

7 P: Print the Directly set the printer – Finally get the displayed invoice.

22
4 GST Return Filing and e-Way Billing
4.1 Tax Invoice, Debit and Credit Note
Tax invoice is a record of sales invoice/voucher which includes Tax information of category.
Voucher Type Creation
Gateway of Tally Accounts Info.  Voucher Type  Create

23
Debit Note and Credit Note

BASIS FOR COMPARISON DEBIT NOTE CREDIT NOTE

Debit Note is a document Credit Note is an instrument
which reflects that a debit is used to inform that the other
Meaning
made to the other party's party's account is credited in
account. his books.
Use of Blue Ink Red Ink

Represents Positive Amount Negative Amount

Which book is updated on the
Purchase Return Book Sales Return Book
basis of note?
Minimization in account Minimization in account
Effect
receivables. payables.
Exchanged for Credit Note Debit Note

4.2 Return – Payment

As per the GST payment rules, if a person furnishes a GST Monthly Return without paying the tax due,
the return furnished will be considered as an invalid return. Without furnishing the return for a month
and paying the tax due, the subsequent month’s return cannot be furnished. Also, if the tax due is not
paid, interest will be applicable on the same, starting from the GST payment due date on which the tax
was supposed to be paid.
Hence, it is necessary to understand the GST payment method in order to avoid the penalties of non-
payment of tax.
4.3 E-Way Billing Connectivity and Setup of e-Way Bill
Export e-Way Bill Details to a JSON File from Tally.ERP 9
You can set up a company, record transactions with e-Way Bill details, and create a JSON file in
Tally.ERP 9 for upload to the portal.
Setup for e-Way Bill
1. Open the company.
2. Press F11 > F3 .
3. Enable Goods and Services Tax (GST) - Yes .
4. Set/alter GST details - Yes .
5. In the Company GST Details screen, e-Way Bill options, including the applicable date,
threshold limit, and the value to be considered for the threshold limit, are provided.
6. Select the value to be considered for the threshold limit based on your business
requirement.
You can enable the option e-Way Bill applicable for intrastate? and enter the Threshold limit , based on
the applicability of e-Way Bill for your state. The threshold limit will be applied for the transactions
recorded from Release 6.4.6.
In the party ledger, if you have selected the Registration type as:
● Regular or Composition : The GSTIN/UIN is considered as the transporter ID.
● Unknown or Unregistered : Enter the 15-digitTransporter ID .

24
4.4 Record invoice with details required for e-Way Bill, and create JSON
When you enable e-Way Bill for a company, the option Export e-Way Bill details from invoice after
saving? is also enabled in the Voucher Configuration screen.
1. Go to Gateway of Tally > Accounting Vouchers> F8: Sales .

25
 2. Select the party ledger, sales ledger, stock items, and tax ledgers. When the invoice value is
above Rs. 50,000, the option Provide GST/e-Way Bill details? appears which is set to Yes . Press
Enter to view the Statutory Details screen.
Note: A POS invoice is issued in the check-out counter of a shop, and the goods are generally carried
by the buyer. Hence, the option Provide GST/e-Way Bill details? will not appear in a POS invoice. If the
supplier agrees to deliver the goods and the transaction value exceeds the threshold limit of e-Way Bill,
you can enter the transport details from e-Way Bill reports.
3. In the Statutory Details screen, enter the mandatory details required for generating the e-Way
Bill.

Note: Click F12: Configure and enable the following options:

♦ Enable consolidated e-Way Bill? to enter the details required for generating a
consolidated e-Way Bill.
♦ Show state name for Shipped From and Shipped To? to enter the state name under
Shipped From and Shipped To sections also.
♦ Show consignor details? to update your company address details.

Provide the relevant details in the fields which has the asterisk marked in red *. Once you provide the
details, the colour of the asterisk will turn to black. If you have provided one of the mandatory details,
for example:
 For transport by Road , you can either enter the Date and Vehicle number , or Date and Transporter
ID .

 For transport by Rail/Air/Ship , you have to enter the Date along with either the Doc. No. , Lading
No. , RR No. , or AirWay No.

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4. If goods are transported in different modes or vehicles, press Ctrl+T and enter the transporter's
details.

5. Accept the Transporter's Details screen.

6. Click W : e-Way Bill Details t o enter the details of multiple e-Way Bills generated for a single
transaction.
7. In the e-Way Bill Details screen, enter the e-Way Bill No. and Date for each Sub Typealong
with the Document Type and Status of e-Way Bill .

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 8. Accept the e-Way Bill Details screen .
9. Press Enter to accept the invoice. The Export Details for e-Way Bill screen appears.

10. Press Enter to create a JSON file. The folder in which the JSON is created now appears.
11. Upload the JSON file to the portal to generate the e-Way Bill.
12. Return to the invoice in Tally.ERP 9. Enter thee-Way Bill No. and e-Way Bill Date in
theUpdate e-Way Bill Information screen.

Note: You can update these details in theUpdate e-Way Bill Information report as well.
To create one JSON for multiple invoices from theInvoice Ready for Export section of e-Way Bill Report
.
If you have configured the voucher type to print after saving, you can print the invoice with e-Way Bill
number .
Note: If you had entered e-Way Bill details in delivery note and tracked it to sales invoice, you need to
manually enter the same details of e-Way Bill in the sales invoice
If you have configured the voucher type to print after saving, you can print the invoice with e-Way Bill
number .
Note: If you had entered e-Way Bill details in delivery note and tracked it to sales invoice, you need to
manually enter the same details of e-Way Bill in the sales invoice.

28
Mandatory details missing in invoice
If the mandatory details required for generating e-Way Bill are
not provided, you can enter the same by referring to the
message displayed while saving the voucher.

Altering an invoice
If you alter the invoice and the total value exceeds Rs. 50,000,
the option Provide GST/e-Way Bill details? appears to enter the
eWay Bill details. It prompts for generation of JSON on saving
the invoice. You can also create JSON at a later point in time,
by clicking E : Export in the alteration mode of the invoice. UQC
for e-Way Bill
The list of Unit Quantity Code (UQC) provided by GSTN for GSTR-1, does not match with the list
provided by NIC for e-Way Bill. Also, the availability of UQC is not mandatory for generating the e-Way
Bill. Hence, the export of UQC mapped to the stock items selected in the invoice, is not supported in
Tally.ERP 9. Once the list of UQC provided by NIC matches with that of GSTN, the required changes
will be made available in Tally.ERP 9.
4.4.1 e-Way Bill option not appearing in the invoice - Probable causes and
solution
You can do the following if the option Provide GST/e-Way Bill details? is not appearing in the invoice.
1. Voucher creation screen - make a note of the voucher date, voucher amount, and whether it
is an interstate or intrastate transaction. Then check if:
o The option e-Way Bill applicable? is set to Yesin the Company GST Details screen (F11 >
F3).
o The voucher date is on or after theApplicable from date set for e-Way Bills.
o The voucher amount is above the, Threshold limit set for interstate or intrastate transaction,
based on the Invoice value ,Taxable and exempt goods value or Taxable goods value , as
defined for the optionThreshold limit includes .
o Make the required changes and save the screen.
o Record a new transaction, enter the amount and date, and check if the option Provide
GST/e-Way Bill details? is appearing in it.
o If the option does not appear, rename the Tally.cfg file in Tally folder and recheck the date
and values in the voucher. Ensure the relevant options are enabled in theCompany GST
Details screen.
2. Voucher alteration screen - in the e-Way Bill Reports :
o Check if the invoice is appearing in theInvoices Exported section of the report (as the e-
way Bill details were exported for creating the JSON file).
o Press Ctrl+I to check if the e-Way Bill details are available.
3. If difficulty persists, go to e-Way Bill report, and check if the transaction is listed. If not press
Ctrl+G . In the:
o Information required for e-Way Bill not provided section, check if the transaction is available
and resolve the exception.
o Invoices Ready for Export section, check if the transaction is available.
4.4.2 Upload JSON file to portal
1. In the GST portal , click e-Way Bill System >Click here to go to e-Way Bill Portal .
2. To generate the e-Way Bill, choose the required links:

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 o e-Waybill > Generate Bulk o Consolidated EWB > Generate Bulk
3. Click Choose File > select the JSON > clickUpload & Generate . The e-Way Bill gets generated.
4.4.3 Print the invoice with e-Way Bill number
If the voucher type is enabled to Print voucher after saving , the Voucher Printing screen appears on
saving the voucher. If not, go to alteration mode of the invoice and click P : Print . In the Voucher Printing
screen:
1. Click F12: Configure .
2. Ensure the option Print e-Way Bill No.? is set toYes .
3. Accept the Invoice Print Configuration screen.
4. Press Enter to print the invoice.

4.5 e-Way Bill Report

Displays invoices that have e-Way Bill number and date.
 Go to Gateway of Tally > Display > Statutory Reports > GST > e-Way Bill > e-Way Bill Report
. Alternatively, you can press Ctrl+Rfrom Export for e-Way Bill or Update e-Way Bill Information
reports to view this report.
 In this report, you can:

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 o Click F4: party and select the required party ledger. o Press Ctrl+G for status-wise view
ofExport for e-Way Bill report. o Press Ctrl+I to enter the e-Way Bill number and date
in the Update e-Way Bill Information report.
o Press Ctrl+W to enter the e-Way Bill details for the invoice in Manage e-Way Bill screen
(same as Statutory Detailsscreen of the invoice).
o Press Ctrl+O to open the GST portal. Invoices with e-Way Bill Information
● The report displays invoice details as shown below:

In this report, you can click C : Consolidatedto group the invoices based on mode, vehicle number,
place and state.
4.5.1 Consolidated e-Way Bill View
● Click C : Consolidated to view the grouping based on mode, vehicle number, place and state.

In this report, you can:

 Click C : Invoice-wise to view the details of individual invoices. o Press Ctrl+U to enter the
consolidated e-Way Bill invoice number and date.
 Select more than one invoice (press Spacebar ), and press Ctrl+E to create JSON for
consolidated invoices as shown below:

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The options in Update Consolidated Details appear only when the details are not provided in the
invoices selected for export. The Mode , Vehicle No. , From Place and State entered here, will be
updated in the invoices.
Press Ctrl+O to open the GST portal.
4.5.2 Export Data to JSON preparation tool, and Create JSON
When you save the invoice enabled with the option to Export e-Way Bill details from invoice after saving,
the Export Details for e-Way Bill screen appears. The default format is set to JSON e-Way Bill Details
(Data Interchange) . To download the tool, and export:
1. Press Ctrl+O from Export for e-Way Bill or e-Way Bill Reports , to open the GST portal .
2. Click e-Way Bill System > Click here to go to e-Way Bill Portal .
3. In the e-Way Bill system , click Help > Tools >Bulk Generation Tools .
4. Under JSON Preparation Tools , select the toolNew Version of E-Waybill JSON Preparation
to be released on 1st October 2018 . The fileEWB_Preparation_Tool_new.xlsm gets
downloaded.
5. Copy the downloaded file to the Export Location of Tally.ERP 9.
6. In the Export for e-Way Bill screen, click Ctrl+E .
7. Select Excel (Spreadsheet) as the Format . If the template is not available in the Export
Location , the message appears as shown:

32
Download the tool from the e-Way Bill System of the GST portal and copy it in the Export Location of
Tally.ERP 9.

1. Press Enter to export the data.

2. The file opens. Click Validate . On successful validation click Prepare JSON .
3. Upload the JSON file to portal to generate the e-Way Bill.
4.6 Filing GSTR-3B and Making Payments
In Tally.ERP 9, you can generate your GSTR-3B data in the MS Word format On this page and
print it. Then you can directly copy the details from the MS Word file to Filing GSTR-3B the online
GSTR-3B form, or use the printout to fill information manually.

Making Payments Note: In Release 6.1.1, the value from transactions recorded
for tax liability on advance receipt from customers and reverse on Related topic
URD purchases will not be included in the GSTR-3B returns
by default. If you want to report them in GSTR-3B, enable the Generating Form GSTR-3B
options Enable tax liability on advance receipts and Enable tax liability on reverse charge
(Purchase from unregistered dealer) in the Company GST Details screen.
4.6.1 Filing GSTR-3B
To file GSTR-3B returns
1. Log in to the GST portal.

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2. Go to Services > Returns > Returns Dashboard.

3. Select the Return Filing Period, and click Search. Now GSTR1, GSTR2A, and GSTR-3Bwill
appear.

4. Under Monthly Return GSTR-3B, click Prepare Online.

5. Select the required section.

6. Enter the necessary details. You can either copy GSTR-3B details generated from Tally.ERP 9
in the MS Word format, or you can manually fill the details by referring to the printout.

7. Click Confirm.

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 8. Verify the details, and click Submit. To file your GSTR-3B returns, you have to make payments
towards GSTR3B.

Note: Once you click the Submit button, GSTR-3B cannot be revised.

4.6.2 Making Payments towards GSTR-3B

After successfully filing GSTR-3B, you can easily make payments to GST by creating a challan.

If the above example is taken, GST payable is as shown below:

To make payments towards GSTR-3B

1. Log in to the GST portal.

2. Go to Services > Payments > Create Challan.

3. Under Tax Liability, enter the required values.

4. Under Payment Modes, select the required method of payment. If you have chosen
NEFT/RTGS as the mode of payment, you also have to select your preferred Remitting Bank.

35
5. Click GENERATE CHALLAN.

The Beneficiary Details appear according to the Remitting Bank selected.

6. Click DOWNLOAD to generate the challan. Using this challan, you can make the payment
through net banking or cash/cheque payment in the bank. When you complete the payment,
money gets transferred to your e-Cash ledger.

Note: If the tax amount is less than Rs. 10,000 you can make cash payment in the bank with the
challan.

7. Log in to the GST portal and make the tax payment.

8. After the payment, submit your GSTR-3B returns. This completes your GSTR-3B filing.

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THANKS FOR YOUR SINCERE PARTICIPATION

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