Learn Tally Prime, GST accounting, billing, inventory management and computerized accounting with practical, job-oriented training at DSD Education.
Enquire Now View Tally SyllabusDSD Education offers a practical Tally Course in Rohini, Delhi for students, beginners and learners who want to develop accounting and computerized accounting skills.
The training focuses on important accounting concepts along with Tally Prime, GST accounting, billing, inventory management, vouchers, ledgers and financial reports.
Practical exercises help learners understand how accounting software is used for day-to-day business accounting and billing activities.
Develop practical accounting software skills through structured and application-focused training.
Learn accounting concepts and Tally operations through practical exercises.
Learn essential Tally Prime features used for computerized accounting.
Understand GST-related accounting, billing and business transactions.
Learn with guidance and support from experienced trainers.
Learn essential Tally Prime, accounting, GST and inventory management topics.
Understand how business accounting transactions are managed using accounting software.
Develop practical knowledge of GST-related accounting and billing.
Learn sales, purchase and invoice-related accounting operations.
Understand important financial and accounting reports.
Tally and accounting software skills can be useful for entry-level accounting and business roles.
Students interested in accounting and computer skills can learn Tally Prime.
Beginners can start with accounting fundamentals and gradually learn Tally.
Job seekers can develop accounting, billing and computerized accounting skills.
Learners can understand basic accounting and business software operations.
Looking for a Tally Course in Rohini Delhi? DSD Education provides practical computer and accounting-focused training for learners who want to develop professional accounting software skills.
If you are searching for Tally Classes in Rohini, Tally Institute in Rohini, Tally Prime Course in Rohini or Tally GST Course in Delhi, explore our Tally course and contact DSD Education for current batch timings, fees and admission details.
A Tally course teaches accounting software skills including financial accounting, billing, GST, inventory and business reporting.
The course focuses on Tally Prime and practical accounting skills. Contact DSD Education to confirm the latest syllabus.
GST accounting, GST configuration, sales and purchase transactions and related reports can be included in Tally GST training.
Students, beginners, job seekers and learners interested in accounting software can join Tally training.
DSD Education provides Tally and computer-related training in Rohini, Delhi. Contact the institute for the current address and batch timings.
Learners can develop skills in accounting, billing, GST, inventory, vouchers, ledgers and financial reporting.
Want to learn Tally Prime, GST and computerized accounting? Contact DSD Education for current fees, course duration, batch timings and admission details.
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📘 Lesson: CGST
1. CGST kya hai?
CGST ka full form hai — Central Goods and Services Tax.
CGST GST ka woh component hai jo intra-state supply (same state ke andar taxable supply) par Central Government ke share ke roop mein apply hota hai.
Simple Words Mein
Jab seller aur buyer same state mein hain aur transaction taxable intra-state supply hai, to generally GST ko do components mein divide kiya jata hai:
CGST + SGST
Example
DSD Computers, Delhi se Delhi ke customer ko laptop sell karta hai.
Taxable Value = ₹50,000
GST Rate = 18%
Total GST:
₹50,000 × 18% = ₹9,000
Generally:
CGST = 9% = ₹4,500
SGST = 9% = ₹4,500
Customer se total:
₹50,000 + ₹4,500 + ₹4,500 = ₹59,000
2. CGST kab lagta hai?
CGST generally tab apply hota hai jab:
Seller aur Buyer same state mein ho
aur transaction intra-state taxable supply ho.
Example:
Seller Buyer Supply Type GST Components
Delhi Delhi Intra-State CGST + SGST
Haryana Haryana Intra-State CGST + SGST
Maharashtra Maharashtra Intra-State CGST + SGST
Delhi Haryana Interstate IGST
Easy Rule:
Same State → CGST + SGST
Different State → IGST
3. CGST ka Tax Rate kya hota hai?
CGST ka koi ek fixed rate nahi hota.
GST rate product/service ke classification ke according different ho sakta hai.
Example
Agar applicable total GST rate 18% hai aur supply intra-state hai:
CGST = 9%
SGST = 9%
Agar applicable GST rate 12% hai:
CGST = 6%
SGST = 6%
Important:
CGST generally total GST rate ka half hota hai for an intra-state supply when CGST and SGST are equally split.
4. CGST ka paisa kisko milta hai?
CGST Central Government ke component ko represent karta hai.
Intra-state supply mein:
Customer → GST Pay karta hai
↓
CGST → Central Government
SGST → State Government
Yaani same-state taxable supply mein GST revenue ko CGST aur SGST components mein divide kiya jata hai.
5. CGST aur SGST mein Difference
CGST SGST
Central Goods and Services Tax State Goods and Services Tax
Central Government component State Government component
Intra-state supply mein generally apply Intra-state supply mein generally apply
Example: 9% Example: 9%
Central tax component State tax component
Example
Taxable Value = ₹1,00,000
GST = 18%
CGST = ₹9,000
SGST = ₹9,000
Total GST = ₹18,000
6. CGST aur IGST mein Difference
CGST IGST
Intra-state supply mein generally Interstate supply mein generally
CGST + SGST structure ka part Integrated GST
Central component Interstate GST mechanism
Example: Delhi → Delhi Example: Delhi → Haryana
Example
Delhi → Delhi
₹1,00,000 + 18% GST
= CGST ₹9,000 + SGST ₹9,000
Delhi → Haryana
₹1,00,000 + 18% GST
= IGST ₹18,000
7. CGST ka Input Tax Credit
GST system mein eligible Input Tax Credit (ITC) important concept hai.
Agar business ne eligible purchase par CGST pay kiya hai, to applicable conditions satisfy hone par us CGST ka credit output tax liability ke against use kiya ja sakta hai.
Example
DSD Computers ne purchase kiya:
Purchase Value = ₹1,00,000
CGST = ₹9,000
SGST = ₹9,000
Later sales:
Output CGST = ₹15,000
Output SGST = ₹15,000
Eligible ITC available hone par:
Output CGST ₹15,000 − Eligible CGST ITC ₹9,000 = ₹6,000
Basic concept ke level par CGST liability ka balance ₹6,000 ho sakta hai.
Actual ITC utilisation rules prescribed GST law aur available credits ke type par depend karte hain.
8. Tally Prime mein CGST
Tally Prime mein GST enabled company ke andar intra-state transaction record karte waqt CGST aur SGST ledgers/tax components use kiye ja sakte hain.
Typical Structure
Sales Ledger
CGST Ledger
SGST Ledger
=
GST Invoice
9. Tally Prime Practical Example
Business:
DSD Computers
Transaction:
Delhi customer ko laptop sold.
Product Value:
₹50,000
GST Rate:
18%
Calculation:
GST = ₹50,000 × 18%
= ₹9,000
Split:
CGST = ₹4,500
SGST = ₹4,500
Invoice:
Particular Amount
Laptop ₹50,000
CGST @ 9% ₹4,500
SGST @ 9% ₹4,500
Total ₹59,000
10. Accounting Concept
In a basic sales accounting example:
Customer A/c Dr. ₹59,000
To Sales A/c ₹50,000
To Output CGST A/c ₹4,500
To Output SGST A/c ₹4,500
Meaning:
Customer se ₹59,000 receiveable hai.
₹50,000 actual sales value hai.
₹4,500 CGST liability hai.
₹4,500 SGST liability hai.
11. CGST Ledger ka Basic Concept
Tally Prime mein CGST ke liye appropriate GST tax ledger configuration ki jati hai.
Typical Details
Ledger Name: Output CGST
Under: Duties & Taxes
Tax Type: GST
Tax Component: CGST
Configuration options Tally Prime ke version aur GST setup ke according screen par vary kar sakte hain.
12. CGST ka Business Example
Maan lo DSD Computers ne ek printer ₹20,000 mein sell kiya.
Applicable GST = 18%
GST Calculation:
₹20,000 × 18% = ₹3,600
Intra-state sale hone par:
CGST = ₹1,800
SGST = ₹1,800
Customer Invoice:
₹20,000 + ₹1,800 + ₹1,800
= ₹23,600
🧠 Easy Memory Trick
C = Central
CGST → Central Government
Same State ka formula:
Intra-State = CGST + SGST
18% GST:
9% CGST + 9% SGST
📊 Quick Revision Table
Question Answer
CGST Full Form Central Goods and Services Tax
CGST generally kab? Intra-state taxable supply
CGST kis government ka component? Central Government
Same-state GST structure CGST + SGST
Interstate supply IGST
18% GST mein CGST Generally 9%
CGST ledger Output/Input CGST, as applicable
Tally mein importance GST calculation & reporting
💻 Classroom Practical
Practical 1
DSD Computers sells a laptop for ₹60,000.
GST Rate = 18%
Calculate:
Total GST
CGST
SGST
Invoice Total
Answer:
GST = ₹60,000 × 18%
= ₹10,800
CGST = ₹5,400
SGST = ₹5,400
Invoice Total:
₹60,000 + ₹10,800 = ₹70,800
Practical 2
A Delhi business sells goods worth ₹1,50,000 to a Delhi customer.
GST = 18%
Calculate:
CGST = ₹13,500
SGST = ₹13,500
Total GST = ₹27,000
Invoice Total = ₹1,77,000
✍️ Practice Questions
Q1. CGST ka full form kya hai?
Q2. CGST generally kab apply hota hai?
Q3. CGST kis government ka component hai?
Q4. Same-state transaction mein CGST ke saath kaunsa tax generally lagta hai?
Q5. 18% GST ko CGST aur SGST mein kaise divide kiya jata hai?
Q6. CGST aur IGST mein kya difference hai?
Q7. Tally Prime mein CGST ledger ka kya purpose hai?
Q8. ₹80,000 ki intra-state sale par 18% GST hai. CGST kitna hoga?
Answer: ₹7,200
🎯 Learning Outcomes
Lesson complete karne ke baad student:
CGST ka full form bata sakega.
CGST ka basic meaning explain kar sakega.
Intra-state supply identify kar sakega.
CGST aur SGST ka relationship samajh sakega.
CGST aur IGST mein difference bata sakega.
CGST calculation kar sakega.
Tally Prime mein CGST ka basic accounting role samajh sakega.
GST invoice mein CGST identify kar sakega.
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