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: IGST
1. IGST kya hai?
IGST ka full form hai — Integrated Goods and Services Tax.
IGST generally inter-state supply yani different states ke beech hone wali taxable supply par apply hota hai.
Simple Words Mein
Jab seller aur buyer different states mein hote hain aur supply inter-state hoti hai, to generally:
IGST apply hota hai.
Example
DSD Computers, Delhi se Haryana ke customer ko laptop sell karta hai.
Product Value = ₹50,000
GST Rate = 18%
IGST:
₹50,000 × 18% = ₹9,000
Customer se total:
₹50,000 + ₹9,000 = ₹59,000
2. IGST kab lagta hai?
IGST generally inter-state taxable supply par apply hota hai.
Basic Concept:
Different States → IGST
Examples
Seller Buyer Supply Type GST
Delhi Haryana Inter-State IGST
Delhi Punjab Inter-State IGST
Maharashtra Gujarat Inter-State IGST
Delhi Delhi Intra-State CGST + SGST
Supply ka nature sirf billing address se decide nahi hota; place-of-supply rules bhi important hote hain, especially special transactions mein.
3. IGST ka paisa kisko milta hai?
IGST ko Central Government administer/collect karti hai, aur applicable rules ke according tax revenue ka settlement Centre aur States ke beech hota hai.
Simple classroom understanding:
Inter-State Supply
↓
IGST
↓
Applicable settlement mechanism
Isliye IGST ko simply “sirf Centre ka tax” ya “sirf destination state ka tax” kehna complete explanation nahi hoga.
4. IGST Rate kya hota hai?
IGST ka rate generally us supply par applicable total GST rate ke barabar hota hai.
Example — 18% GST
Inter-state supply:
IGST = 18%
Example — 12% GST
Inter-state supply:
IGST = 12%
Example — 5% GST
Inter-state supply:
IGST = 5%
Compare:
Intra-State 18% → CGST 9% + SGST 9%
Inter-State 18% → IGST 18%
5. IGST aur CGST + SGST mein Difference
Intra-State Inter-State
Same State Different States
CGST + SGST IGST
18% → 9% + 9% 18% IGST
Example: Delhi → Delhi Example: Delhi → Haryana
Easy Rule
Same State → CGST + SGST
Different State → IGST
6. IGST ka Input Tax Credit
GST system mein eligible Input Tax Credit (ITC) important hai.
Agar business ne eligible inter-state purchase par IGST pay kiya hai, to applicable conditions satisfy hone par IGST ka credit output tax liability ke against utilise kiya ja sakta hai.
Example
DSD Computers ne interstate purchase ki:
Purchase Value = ₹1,00,000
IGST @ 18%:
₹18,000
Later sales par:
Output IGST = ₹30,000
Assuming full ₹18,000 ITC is eligible and available:
₹30,000 − ₹18,000 = ₹12,000
Basic concept ke level par remaining IGST liability:
₹12,000
Actual ITC utilisation order aur eligibility GST law ke applicable rules par depend karte hain.
7. IGST Credit ka Important Point
IGST credit ki utilisation CGST/SGST credit se thodi different hoti hai.
Basic classroom-level understanding:
IGST ITC → IGST liability
aur applicable rules ke according remaining credit ko other GST liabilities ke against utilise kiya ja sakta hai.
Isliye Tally Prime mein GST credit balances aur utilisation ko correctly configure aur reconcile karna important hai.
8. Tally Prime mein IGST
Tally Prime mein GST-enabled company mein inter-state transaction record karte waqt IGST component use kiya ja sakta hai.
Typical flow:
Customer/Supplier State
↓
Place of Supply
↓
Inter-State Transaction
↓
Taxable Value
↓
IGST Calculation
↓
GST Invoice
9. Tally Prime Practical — Interstate Sale
Business:
DSD Computers, Delhi
Customer:
ABC Technologies, Haryana
Product:
Laptop
Taxable Value:
₹50,000
GST Rate:
18%
Since this is an interstate supply:
IGST = ₹50,000 × 18%
IGST = ₹9,000
Invoice:
Particular Amount
Laptop ₹50,000
IGST @ 18% ₹9,000
Total ₹59,000
10. Basic Accounting Entry
In a basic interstate credit sale:
Customer A/c Dr. ₹59,000
To Sales A/c ₹50,000
To Output IGST A/c ₹9,000
Meaning:
Customer se ₹59,000 receiveable hai.
₹50,000 actual sales value hai.
₹9,000 Output IGST liability hai.
11. IGST Ledger in Tally Prime
Tally Prime mein appropriate GST tax ledger configuration ke through IGST component maintain kiya jata hai.
Typical Example
Ledger Name: Output IGST
Under: Duties & Taxes
Tax Type: GST
Tax Component: IGST
Exact configuration fields Tally Prime ke version aur GST setup ke according vary kar sakte hain.
12. IGST Purchase Example
DSD Computers, Delhi, Haryana ke supplier se computers purchase karta hai.
Purchase Value:
₹1,00,000
GST Rate:
18%
Since transaction is interstate:
IGST = ₹18,000
Invoice Total:
₹1,00,000 + ₹18,000 = ₹1,18,000
Basic purchase accounting:
Purchase A/c Dr. ₹1,00,000
Input IGST A/c Dr. ₹18,000
To Supplier A/c ₹1,18,000
Eligible ITC conditions satisfy hone par ₹18,000 Input IGST credit available ho sakta hai.
13. IGST vs CGST vs SGST
Feature CGST SGST IGST
Full Form Central GST State GST Integrated GST
Supply Intra-State Intra-State Inter-State
Example Delhi → Delhi Delhi → Delhi Delhi → Haryana
18% Example 9% 9% 18%
Basic Pair CGST + SGST CGST + SGST IGST
14. Special Point — Union Territories
GST framework mein Union Territories ke liye UTGST bhi relevant ho sakta hai.
Isliye basic classroom rule:
State → State, same state → CGST + SGST
Union Territory → Union Territory, same territory → CGST + UTGST, where applicable
Different State/UT → IGST, where applicable
15. IGST ka Real Business Example
Maan lo:
Nimble Creation, Delhi
ek client ko Haryana mein digital marketing service provide karta hai.
Service Value:
₹20,000
Assume applicable GST:
18%
IGST:
₹20,000 × 18% = ₹3,600
Total Invoice:
₹23,600
Invoice:
Particular Amount
Digital Marketing Service ₹20,000
IGST @ 18% ₹3,600
Total ₹23,600
Services mein place-of-supply rules important hote hain, isliye actual tax treatment transaction facts ke according determine kiya jata hai.
🧠 Easy Memory Trick
I = Inter-State
IGST → Inter-State
Yaad rakho:
Same State
CGST + SGST
Different State
IGST
📊 Quick Revision Table
Question Answer
IGST Full Form Integrated Goods and Services Tax
IGST generally kab? Inter-state taxable supply
Same State? CGST + SGST generally
Different States? IGST generally
18% interstate GST 18% IGST
Tally mein Interstate GST calculation/reporting
Purchase mein Input IGST
Sales mein Output IGST
💻 Classroom Practical
Practical 1
DSD Computers, Delhi, sells a laptop worth ₹60,000 to a customer in Haryana.
GST Rate = 18%
Calculate:
IGST
Invoice Total
Answer
IGST:
₹60,000 × 18% = ₹10,800
Invoice Total:
₹60,000 + ₹10,800 = ₹70,800
Practical 2
Delhi company sells goods worth ₹1,50,000 to Punjab.
GST = 18%
Calculation
IGST:
₹1,50,000 × 18% = ₹27,000
Invoice Total:
₹1,77,000
✍️ Practice Questions
Q1. IGST ka full form kya hai?
Q2. IGST generally kab apply hota hai?
Q3. Intra-state aur inter-state supply mein kya difference hai?
Q4. 18% GST ki interstate supply par IGST kitna hoga?
Q5. CGST + SGST aur IGST mein kya difference hai?
Q6. Tally Prime mein Output IGST ka kya purpose hai?
Q7. Input IGST kya hota hai?
Q8. Delhi se Haryana ₹80,000 ki taxable sale par 18% IGST kitna hoga?
Answer: ₹14,400
🎯 Learning Outcomes
Lesson complete karne ke baad student:
IGST ka full form bata sakega.
IGST ka basic concept explain kar sakega.
Inter-state supply identify kar sakega.
CGST + SGST aur IGST mein difference bata sakega.
IGST calculate kar sakega.
Input IGST aur Output IGST ka basic concept samajh sakega.
Tally Prime mein interstate purchase/sales ka basic GST treatment samajh sakega.
GST invoice mein IGST identify kar sakega.
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