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India Localization - GST

Contents

Content

GST Overview

The GST (Goods and Service Tax) is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levied on manufacture, sale and consumption of goods as well as services at the national level. It will replace most of the indirect taxes levied on goods and services by the Indian Central and state governments and other local authorities. The act is officially known as The Constitution (One Hundred and First Amendment) Act, 2016.


In implementing GST, there has also been a focus on having electronic returns and reconciliations to ensure better tax compliance and a faster system-driven processing. To achieve this, a special organization naming Goods and Service Tax Network (GSTN), in collaboration with Government of India, all State Government and Union Territories and other prominent Non Government Financial Institutions have been set up. GSTN is primarily focused into providing IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of GST.

The GST is implemented from 1st July, 2017.

Objective

We are aiming at

Source of information

http://www.cbec.gov.in/htdocs-cbec/gst/index

2. Masters

2.1 Window - Organization

2.1.A Tab - GSTIN

Introduction


GSTIN tab is provided in the Organization window to define the GST Unique ID. This tab will be visible only if the Organization Type is either “Legal with Accounting” or “Legal without Accounting”.

Multiple GST Unique IDs can be defined under one Legal Organization.

GSTINs defined here can be assigned to generic organizations in Organization Information tab


Organization Tab GSTIN.png


Other fields of this tab are

PAN No - : Valid PAN No of the Tax Payer who is registered in the GSTN portal.


GST Unique ID - A valid 15 digits GSTIN no of the registered organization to be entered. This is a mandatory field to be entered by user.


Tax Payer Name - Name of the organization registered under GST. Registered State - It is a drop down list containing 30 states and 7 union territories of India


Registered Mobile - Mobile no of the authorized person. This is the no which was provided to GSTN at the time of registration.


Registered Mail - Email id of the authorized person. This is the ID which was provided to GSTN at the time of registration.


GST Type - This is a drop down list consisting all four types of GST registration. Options are Casual, Non - Resident, Permanent, Temporary.


Registration Date - The date when the organization got registered under GST.


Business Vertical - The line of business the registered organization is engaged in


Cancellation Date - The date of GST registration cancellation


Valid Up to - The date till when GST registration is applicable. This field becomes visible only if GST type other than “Permanent” is selected


GSTIN User ID - The ID provided by GSTN after the registration


Gross Turnover - Turnover of previous financial year.


All fields except PAN No, GST Unique ID, Tax Payer Name, Registered State, Registration Date, GST Type and Gross Turnover are non mandatory


Warning Message - A message will appear if first two digits of GST Unique ID is not matching with the state code of registered state selected.

2.1.B Organization Information

Introduction

A new field naming “GST Unique ID” is created in Organization Information tab. Here we assign the GSTIN which is created in “GSTIN” tab


Org Tab Info.png


GST Unique ID - It is a drop down list.

For an organization of type legal with accounting or legal without accounting, this field will list GSTINs of all organizations which satisfies these conditions -

For an organization of type “Generic” and “Organization”, this field will list GSTIN s of all organizations which satisfies these conditions -


Organization.png

2.2 Business Partner

2.2.A Partner GSTIN

Introduction

GSTIN tab is provided in the Business Partner window to define the GST Unique ID. Purpose of this tab is to define GSTIN related data of a business partner.


BP GSTIN.png


Other fields of this tab are

PAN No - Valid PAN No of the business partner, registered in the GSTN portal.


GST Unique ID - A valid 15 digits GSTIN no of the business partner to be entered. This is a mandatory field to be entered by user.


Tax Payer Name - Name of the organization registered under GST.


Registered State - It is a drop down list containing 30 states and 7 union territories of India


All fields except business vertical are mandatory.


Warning Message - A message will appear if first two digits of GST Unique ID is not matching with the state code of registered state selected.

2.2.B Partner Location / Address

Introduction

A new field naming “GST Unique ID” is created in Location / Address tab. Here we assign the GSTIN of BP which is created in “GSTIN” tab.


BP Tab - Location.png


GST Unique ID - It is a drop down list.

This field will list all the GSTINs which satisfies both the conditions -:

2.3 Tax Masters

This section describes on how the GST specific taxes are defined so that it becomes compatible to be worked with Openbravo.


2.3.A Window - Tax Category

Introduction

In tax category window, there is no change specific to GST being made. However, we are providing a data set for tax categories and tax rates as specified by Central Board for Excise and Customs and Goods and Service Tax Network.


Tax Category.png


Openbravo is providing data set for these 5 standard tax categories -:

2.3.B Window - Tax Rate

Introduction

There is no major change in Tax Rate window specific to GST. The only change is made in “Indian Tax Category” drop down list.


Tax Rate SGST 12%.png



Tax Rate - Tab Tax Zone.png



GST Intra 12%.png

2.3.C Indian Tax Category

It is a drop down list. It shows various types taxes applicable in India. Here new tax types specific to GST are being added. These are SGST, CGST, IGST and Cess.


Apart from this change, data set on GST tax rates are also being provided. There are four types of GST.

2.4. Country and region

Introduction


The model GST law requires to identify each Indian state and Union Territory by its state code. India has 30 states and 7 Union Territories. To implement this requirement, we have made changes in “Country and Region” window


2.4.A Window - Country and Region

This change is available in system administrator role. Please select “India” as the country.


Country Region.png

2.4.B Tab - Region

Here a new field naming “State Code” is added. It is a numeric field. Numbering starts from 1 to 37. This numbering is as per the list provided by “Central Board of Excise and Customs”. Openbravo has providing the state code change as a data set


Tab - Region.png

2.5 GST Specific Masters

Introduction

HSN (Harmonised System of Nomenclature) code shall be used for classifying goods under GST regime. Services will be classified as per the Services Accounting Code (SAC). As per GST rules, any registered taxpayer whose turnover (in an financial year) is Rs. 1.5 crore or above, would require to file their returns with HSN/SAC code. Taxpayers whose turnover is below Rs. 1.5 crores are not required to mention HSN Code in their invoices.


2.5.A GST Product Code

This window is created to define HSN / SAC master data


GST Product Code.png


The other fields of this windows are

Type - It is a drop down list. It consists of both HSN and SAC code, examples are


GST Product Code - This field is designated to define both HSN and SAC code. Taxpayers whose turnover is above Rs. 1.5 crores but below Rs. 5 crores shall use 2-digit code. Taxpayers whose turnover is Rs. 5 crores and above shall use 4-digit code.


Features of GST Product Code are -


Name - This field defines name of a HSN / SAC code selected in the GST Product Code field. Input needs to be provided by user.

Features of this field

Tax Category -: It is a drop down list. It lists out all the tax categories which are created in the “Tax Category ” window. Here an user defines a tax category against a HSN / SAC code.


Description - It is an user input field.

Features of this field

For providing input in GST Product Code, Name and Description, please refer any on the following links –


Exception Rate

Under GST regime, It is expected that tax rates would be uniform across 30 states and 7 union territories. Still, there are provisions in SGST law where a State Govt can decide to override a State Tax of a specific product . State can also decide to declare a product tax exempt.


“Exception Rate” section is being introduced in “GST Product Code” window to define the State specific Tax.


Features of Exception

2.5.B Window - Product Category

Field - GST Product Code


Introduction

The field “GST Product Code” is newly introduced in “Product Category” window. Purpose of this is to define a HSN / SAC code against a product category.


Product Category.png


Features of GST Product Code

Please select any GST Product Code except which is of type SAC code


2.5.C Window - Product

Introduction

The field “GST Product Code” is newly introduced in “Product ” window. Purpose of this is to define a HSN code against a product.


Product1.png


Features of GST Product Code

Please select any GST Product Code except which is of type SAC code


Tax Category

It is a drop down list. It will be getting defaulted based on the HSN code selected in the “GST Product Code”. However an user has an option to override the default tax category if needed.

2.5.D Window - GL Item

Introduction

The field “GST Product Code” is newly introduced in “G/L Item ” window. Purpose of this is to define a SAC code against a G/L item.


GL Item.png


Features of GST Product Code

Please select a GST Product Code which is of type SAC code

2.5.E GST Configuration

Introduction


A new window is created to store all GST Configuration. This window is accessible at the “System Administrator” level.


GST1 Configuration.png

Fields of this window are


B2CS Limit


GST law specifies a limit on a maximum value per transaction with an individual customer. Till this limit such transaction is treated as B2CS (small). Upon crossing the limit such transaction becomes B2CL (large). This validation is applicable only B2C (Business to Customer) transaction and not for B2B (Business to Business). At present GST law set this limit at INR 250,000 per transaction.

Here in this field we assign the limit for B2CS transaction.


HSN/SAC (2 digits)

Taxpayers whose turnover is above Rs. 1.5 crores but below Rs. 5 crores need to use 2 digit code


HSN/SAC (4 4igits)

Taxpayers whose turnover is Rs. 5 crores and above shall use 4 digit code.

Taxpayers whose turnover is below Rs. 1.5 crores are not required to mention HSN Code in their invoices.

All these three fields accept only numeric value

2.5.F GSP Configuration

It is a configuration window which connects to GSTN. This window is accessible in Client Admin role.

The fields of this window are Clientid, Clientsecret and Baseurl. These fields store the information received from GSTN after the organization is registered with GST.


GSP Configuration.png

3. Transactions

3.1 Sales Invoice

Introduction

The monthly return for sales invoice or GSTR 1 recommends that sales invoice to be presented in a certain manner. A few fields are being added in header and line to make it GSTR 1 compatible.


3.1.A Sales Invoice Header

SI Header.png


A new section naming “GST” is created in header. Here we have added the fields which are required as per GSTR 1. These new fields are


Organization GSTIN -


Features of this field are



Business Partner GSTIN


Features of this field are


eCommerce GSTIN


E-Commerce Operator GSTIN to be entered by the user. At present basic GSTIN validation in this field is not in scope. It is not mandatory; therefore the field can be kept blank also.


Place of Supply


Features of this field are


Original Invoice

This is applicable when the “Transaction Document” is AR Credit Memo.


Original Invoice Date

This is applicable when the “Transaction Document” is AR Credit Memo.


Reverse Tax check box

By default, it is not checked.


Export check box

By default, it is not checked

3.1.B Sales Invoice line

A new section naming “GST” is created in line. Here we have added a field which is required as per GSTR 1.


SI Line.png


GST Product Code


It gets defaulted when a product or G/L item is selected. A GST Product Code should be associated with that product or G/L item in “Product” window or “G/L Item” window. User has an option to manually override it and keep it blank.


Tax

It gets defaulted depending on

3.2 Purchase Invoice

Introduction


The monthly return for purchase invoice or GSTR 2 recommends that purchase invoice to be presented in a certain manner. A few fields are being added in header and line to make it GSTR 2 compatible.


Transaction Document Type - AP Invoice


3.2.A Purchase Invoice Header

PI Header.png


A new section naming “GST” is created in header. Here we have added the fields which are required as per GSTR 2. These new fields are


Organization GSTIN -

Features of this field are -


Business Partner GSTIN


Features of this field are -



eCommerce GSTIN

E-Commerce Operator GSTIN to be entered by the user. At present basic GSTIN validation in this field is not in scope. It is not mandatory; therefore the field can be kept blank also.


Place of Supply


Features of this field are


Original Invoice


This is applicable when the “Transaction Document” is AP Credit Memo.


Original Invoice Date


This is applicable when the “Transaction Document” is AP Credit Memo.


Reverse Tax check box


By default, it is not checked.


Import check box


By default, it is not checked

3.2.B Purchase Invoice line

A new section naming “GST” is created in line. Here we have added a field which is required as per GSTR 2.


PI Line.png


GST Product Code


It gets defaulted when a product or G/L item is selected. A GST Product Code should be associated with that product or G/L item in “Product” window or “G/L Item” window. User has an option to manually override it and keep it blank.


Tax

It gets defaulted depending on

3.3 Sales Order

The sales invoices which are created from Sales Order should have the GST related fields. To make such sales invoices GST compatible, GST Related fields being included Sales Order Header and Lines.


3.3.A Sales Order Header

SO Header.png


A new section naming “GST” is created in the header. Here we have added the fields which are required as per GSTR 1. These new fields are


Organization GSTIN -


Features of this field are



Business Partner GSTIN


Features of this field are


eCommerce GSTIN


E-Commerce Operator GSTIN to be entered by the user. At present basic GSTIN validation in this field is not in scope. It is not mandatory, therefore the field can be kept blank also.


Place of Supply

Features of this field are


Reverse Tax check box

By default, it is not checked.

3.3.B Sales Order line

SO Line.png


A new section naming “GST” is created in line. Here we have added a field which is required as per GSTR 1.


GST Product Code


It gets defaulted when a product is selected. A GST Product Code should be associated with that product in “Product” window. User has an option to manually override it and keep it blank.


Tax


It gets defaulted depending on

3.4 Purchase Order

The purchase invoices which are created from Purchase Order should have the GST related fields. To make such purchase invoices GST compatible, GST Related fields being included Purchase Order Header and Lines.


3.4.A Purchase Order Header

PO Header.png


A new section naming “GST” is created in header. Here we have added the fields which are required as per GSTR 2. These new fields are -


Organization GSTIN -


Features of this field are


Business Partner GSTIN


Features of this field are


eCommerce GSTIN


E-Commerce Operator GSTIN to be entered by the user. At present basic GSTIN validation in this field is not in scope. It is not mandatory, therefore the field can be kept blank also.


Place of Supply

Features of this field are


Reverse Tax check box

By default, it is not checked.

3.4.B Purchase Order line

A new section naming “GST” is created in line. Here we have added a field which is required as per GSTR 2.


PO Line.png


GST Product Code


It gets defaulted when a product is selected. A GST Product Code should be associated with that product in “Product” window. User has an option to manually override it and keep it blank.


Tax


It gets defaulted depending on

3.5 AP Credit Memo

Introduction


The monthly return for purchase invoice or GSTR 2 recommends that debit memo (which is raised against a purchase invoice) to be presented in a certain manner. A few fields are being added in header and line to make it GSTR 2 compatible.


3.5.A AP Credit Memo Header

These changes will be applicable when "AP Credit Memo" is selected as Transaction Document Type.

A new section naming “GST” is created in header. Here we have added the fields which are required as per GSTR 2. These new fields are -


APC Header.png


Organization GSTIN


Features of this field are


Business Partner GSTIN


Features of this field are


eCommerce GSTIN

E-Commerce Operator GSTIN to be entered by the user. At present basic GSTIN validation in this field is not in scope. It is not mandatory, therefore the field can be kept blank also.


Place of Supply


Features of this field are -


Original Invoice


Features of this field are -


Original Invoice Date

It shows the date of Original Invoice selected. It is a read only field.


Original Credit / Debit Note

This is applicable on amendment of previously created AP Credit Memo.

Features of this field are


Original Credit / Debit Date


This is applicable on amendment of previously created AR Credit Memo.

Features of this field are


Reason

Features of this field are


Reverse Tax check box

By defaulted, it is not checked.


Import check box

By default, it is not checked

3.5.B. AP Credit Memo line

APC Line.png


A new section naming “GST” is created in line. Here we have added a field which is required as per GSTR 2.


GST Product Code


It gets defaulted when a product or G/L item is selected. A GST Product Code should be associated with that product or G/L item in “Product” window or “G/L Item” window. User has an option to manually override it and keep it blank.


Tax

It gets defaulted depending on


3.6 AR Credit Memo

Introduction

The monthly return for sales invoice or GSTR 1 recommends that debit memo (which is raised against a sales invoice) to be presented in a certain manner. A few fields are being added in header and line to make it GSTR 1 compatible.


3.6.A. AR Credit Memo Header

ARC Header.png


These changes are applicable when "AR Credit Memo" is selected as Transaction Document Type.

A new section naming “GST” is created in header. Here we have added the fields which are required as per GSTR 1. These new fields are


Organization GSTIN


Features of this field are


Business Partner GSTIN


Features of this field are


eCommerce GSTIN


E-Commerce Operator GSTIN to be entered by the user. At present basic GSTIN validation in this field is not in scope. It is not mandatory, therefore the field can be kept blank also.


Place of Supply


Features of this field are -


Original Invoice


Features of this field are -


Original Invoice Date

It shows the date of Original Invoice selected. It is a read only field.


Original Credit / Debit Note

This is applicable on amendment of previously created AR Credit Memo.


Features of this field are


Original Credit / Debit Date

This is applicable on amendment of previously created AR Credit Memo.

Features of this field are


Reason

Features of this field are


Reverse Tax check box

By defaulted, it is not checked.


Export check box

By default, it is not checked


3.6.B. AR Credit Memo Line

A new section naming “GST” is created in line. Here we have added a field which is required as per GSTR 1.


ARC Line.png


GST Product Code

It gets defaulted when a product or G/L item is selected. A GST Product Code should be associated with that product or G/L item in “Product” window or “G/L Item” window. User has an option to manually override it and keep it blank.


Tax

It gets defaulted depending on


4. Web POS Changes

Introduction

We have made a few changes to make the POS Receipt print GST compatible.

Two new POS print receipt templates are created in POS Print Templates Window. This is in System Admin. These two new print receipt templates are


4.1 POS Print Templates

Role – System Admin, window – POS Print Templates


POS Print Templates1.png


GST Print Receipt Template


GST Print Receipt Template1.png


GST Closed Receipt Template


GST Closed Receipt Template1.png


4.2 Window – Organization

Tab – Print Ticket Template

Please select “GST Print Receipt Template”

Tab – Closed Receipt Template

Please select “Closed Receipt Template” and save the record.


Organization1.png


4.3 POS Terminal

Please create a receipt in terminal. The printed receipt will show these details


POS Terminal.png


5. Invoice Upload/Download Offline Tool

Introduction

Businesses that generate a large number of invoices in a tax period may find it difficult to upload invoices one-by-one. More over, it may become a time-consuming activity with a cost implication. Therefore, to ease the uploading of invoices in bulk, Goods and Service Tax Network (GSTN) provides an Invoice Upload/Download Offline Tool for Returns. Here a taxpayer can add up to 19,000 line items in the offline mode and upload them to the GST Portal in one attempt. In case a taxpayer has more invoice data, they can use the Invoice Upload/Download Offline Tool multiple times to upload the same.


This tool can be downloaded from -

https://www.gst.gov.in/download/returns

For validations and system requirements, please refer Invoice Upload Offline Tool User Manual_V1.0and the sample .xlsx file provided by GSTN.

Now create sales invoices or AR credit memos as usual and complete the records.

5.1 Generate GSTR

This is a newly created window. It is placed at


GSTR -1 .png


Or type Generate GSTR in Quick Launch.


Quick Launch.png


Upon completion, it creates records in GST Data Retrieval Utility window.

Fields of this window are


Generate -GSTR.png

Return Type

Select GSTR 1 at this drop down


Organization

Features of this field are


GST Unique ID

Features of this field are


Tax Period

It lists all the months equal or later than July 2017. User needs to select a month for which he / she intends to generate GSTR 1.


Generate GSTR

Click on this button to create records in GST Data Retrieval Utility window

5.2 Export GST Return

It is a newly created window. It is placed at


Export Path.png


This window generates an excel file which is compatible with GST requirements. This file can be directly uploaded in https://www.gst.gov.in to file GSTR 1 return for a specific tax period.

This excel file will have all the sections naming b2b, b2cl, b2cs, cdnr, cdnur,exp, at, atadj, exemp, hsn and doc issue.


Export GST Return.png

Organization

Features of this field are


GST Unique ID

Features of this field are


Tax Period

It lists all the months equal or later than July 2017. User needs to select a month for which he / she intends to generate GSTR 1.


Return Type

Select GSTR 1 at this drop down


GSTR Section

It is a drop down list. It shows all the sections as specified in the sample file provided by GST organization. Select "All" if you want to create an excel file which contains all the sections.


Export GST Returns

Click on this button to create .xlxs file. Upon completion, it will prompt this message. Save the .xlxs file accordingly.


Exported File.png

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