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: Input CGST
1. Input CGST kya hai?
Input CGST ka matlab hai Central Goods and Services Tax ka woh component jo business ko eligible intra-state purchase par pay karna padta hai aur applicable conditions ke subject to Input Tax Credit (ITC) ke liye consider kiya ja sakta hai.
Simple words mein:
Purchase par diya gaya eligible CGST = Input CGST
Example:
DSD Computers ne Delhi ke supplier se goods purchase kiye.
Taxable Value = ₹50,000
GST Rate = 18%
Intra-state transaction mein:
CGST = 9% = ₹4,500
SGST = 9% = ₹4,500
Yahan:
₹4,500 = Input CGST
2. Input CGST kab aata hai?
Input CGST generally tab aata hai jab:
Business taxable goods/services purchase karta hai
Supplier aur recipient same State/UT mein hain, where intra-state treatment applies
Invoice par CGST charged hai
Purchase business ke liye hai
ITC ki applicable legal conditions satisfy hoti hain
Simple Flow:
Purchase
↓
Intra-State Transaction
↓
CGST Charged
↓
Input CGST
↓
Eligible ITC, subject to GST rules
3. Input CGST aur Output CGST
Ye difference bahut important hai.
Input CGST Output CGST
Purchase side Sales side
Supplier se purchase Customer ko sale
Eligible input tax Customer se collect kiya gaya output tax
ITC ke liye consider ho sakta hai Government liability ka part ho sakta hai
Memory Trick:
Purchase = Input
Sale = Output
4. Input CGST ka Example
DSD Computers ne Delhi supplier se:
Computer = ₹1,00,000
purchase kiya.
Assumed GST Rate = 18%
CGST:
₹1,00,000 × 9%
= ₹9,000
SGST:
₹1,00,000 × 9%
= ₹9,000
Total Invoice:
₹1,00,000 + ₹9,000 + ₹9,000
= ₹1,18,000
Input CGST:
₹9,000
Input SGST:
₹9,000
5. Accounting Entry for Input CGST
Credit purchase ke case mein:
Purchase A/c Dr. ₹1,00,000
Input CGST A/c Dr. ₹9,000
Input SGST A/c Dr. ₹9,000
To Supplier A/c ₹1,18,000
Why Debit?
Input CGST business ke liye eligible tax credit/asset-like tax balance ke context mein record hota hai, isliye purchase accounting mein Input CGST A/c debit kiya jata hai.
6. Cash Purchase mein Input CGST
Agar payment immediately cash/bank se kar di:
Example:
Purchase = ₹20,000
Assumed GST = 18%
CGST = ₹1,800
SGST = ₹1,800
Total = ₹23,600
Entry:
Purchase A/c Dr. ₹20,000
Input CGST A/c Dr. ₹1,800
Input SGST A/c Dr. ₹1,800
To Cash/Bank A/c ₹23,600
7. Tally Prime mein Input CGST
Tally Prime mein GST purchase transaction record karte waqt applicable tax ledgers aur GST configuration ke basis par Input CGST calculate/record hota hai.
Basic workflow:
Gateway of Tally
↓
F9 — Purchase
↓
Supplier Select
↓
Stock Item / Service Select
↓
Quantity + Rate
↓
GST Details
↓
Input CGST + Input SGST
↓
Save
Exact screen/ledger configuration Tally Prime ke version aur company setup ke according vary kar sakti hai.
8. Input CGST Ledger
Tally mein Input CGST ke liye appropriate GST tax ledger maintain kiya ja sakta hai.
Example:
Ledger Name:
Input CGST
Nature:
GST Input Tax
Common Group:
Duties & Taxes
Exact ledger configuration business setup aur Tally configuration ke according verify karni chahiye.
9. Input CGST ka ITC se Connection
ITC = Input Tax Credit
Agar business ne eligible purchase par CGST pay kiya hai, to applicable conditions satisfy hone par us Input CGST ko output tax liability ke against credit ke roop mein use kiya ja sakta hai, subject to GST law.
Example:
Input CGST = ₹10,000
Eligible credit available = ₹10,000
Output GST liability ke against applicable utilization rules ke according credit adjust ho sakta hai.
Important: Input CGST ko automatically “refund” nahi samajhna chahiye. ITC ek tax credit mechanism hai, aur uski eligibility/utilization GST law ke conditions ke subject hai.
10. Input CGST vs Input SGST
Dono generally same-state taxable purchase mein aa sakte hain.
Example:
Purchase = ₹50,000
GST = 18%
CGST:
9% = ₹4,500
SGST:
9% = ₹4,500
Input CGST Input SGST
Central component State component
₹4,500 ₹4,500
Same-state purchase mein generally Same-state purchase mein generally
11. Input CGST vs Input IGST
Input CGST Input IGST
Intra-State purchase Inter-State purchase
Generally CGST component IGST component
Example Delhi → Delhi Example Delhi → Haryana
CGST ledger IGST ledger
Easy Memory:
Same State → Input CGST + Input SGST
Different State → Input IGST
Actual GST treatment depends on applicable place-of-supply rules.
12. Input CGST ka Business Impact
Suppose business ne:
Input CGST = ₹15,000
record kiya.
Agar applicable ITC conditions satisfy hoti hain, ye amount business ke eligible input tax credit pool ka part ho sakta hai.
Iska effect:
GST liability management
GST reconciliation
GST reports
Tax payable calculation
par pad sakta hai.
13. Common Mistakes
❌ Purchase par Output CGST use karna
Purchase side par generally Input CGST relevant hota hai.
❌ Interstate Purchase par Input CGST
Inter-state purchase mein generally Input IGST relevant hota hai.
❌ Input CGST ko Direct Expense samajhna
Eligible input tax ko normal business expense ke saath automatically treat nahi karna chahiye.
❌ ITC Automatically Available Samajhna
Invoice par CGST hone ka matlab automatically ITC available hona nahi hai.
❌ Wrong GST Rate
Applicable GST rate verify kiye bina calculation karna.
14. Practical Example — Local Purchase
Company:
DSD Computers
Supplier:
ABC Computers
States:
Delhi → Delhi
Product:
Keyboard
Quantity:
10
Rate:
₹2,000
Taxable Value:
10 × ₹2,000
= ₹20,000
Assumed GST Rate:
18%
CGST:
₹20,000 × 9%
= ₹1,800
SGST:
₹20,000 × 9%
= ₹1,800
Invoice Total:
₹20,000 + ₹1,800 + ₹1,800
= ₹23,600
Entry:
Purchase A/c Dr. ₹20,000
Input CGST A/c Dr. ₹1,800
Input SGST A/c Dr. ₹1,800
To ABC Computers ₹23,600
15. Easy Calculation Formula
Input CGST:
Taxable Value × CGST Rate ÷ 100
Example:
₹20,000 × 9 ÷ 100
= ₹1,800
🧠 Easy Memory Trick
P-I-D
P → Purchase
I → Input
D → Debit
Purchase → Input CGST → Debit
Aur:
Same State = CGST + SGST
📊 Quick Revision Table
Topic Input CGST
Full Form Central Goods and Services Tax
Comes From Eligible intra-state purchase
Transaction Generally Intra-State
Accounting Input CGST A/c Dr.
Related Tax Input SGST
Interstate Purchase Generally Input IGST
ITC Subject to applicable GST conditions
Tally Purchase Voucher F9
💻 Classroom Practical
Practical Task
Tally Prime mein following entry create karo:
Company: DSD Computers
Supplier: ABC Computers
Company State: Delhi
Supplier State: Delhi
Product: Monitor
Quantity: 5
Rate: ₹10,000
Assumed GST Rate: 18%
Calculate:
Taxable Value = ₹50,000
Input CGST 9% = ₹4,500
Input SGST 9% = ₹4,500
Invoice Total = ₹59,000
Accounting Entry:
Purchase A/c Dr. ₹50,000
Input CGST A/c Dr. ₹4,500
Input SGST A/c Dr. ₹4,500
To ABC Computers ₹59,000
✍️ Practice Questions
Q1. Input CGST kya hota hai?
Q2. Input CGST purchase side par hota hai ya sales side par?
Q3. Input CGST aur Output CGST mein kya difference hai?
Q4. Input CGST kab generally apply hota hai?
Q5. Input CGST ka ITC se kya relationship hai?
Q6. ₹30,000 ki taxable local purchase par assumed CGST rate 9% ho to Input CGST kitna hoga?
Q7. Interstate purchase mein Input CGST ki jagah generally kaunsa input tax component hota hai?
Q8. Input CGST ki basic accounting entry mein ledger ko Debit kyun kiya jata hai?
🎯 Learning Outcomes
Lesson complete karne ke baad student:
Input CGST ka meaning explain kar sakega.
Input aur Output CGST mein difference bata sakega.
Local purchase mein Input CGST identify kar sakega.
Input CGST calculate kar sakega.
Input CGST aur Input SGST ka difference samajh sakega.
Input CGST aur Input IGST ko differentiate kar sakega.
Tally Prime mein GST purchase entry mein Input CGST ka basic treatment samajh sakega.
ITC ka basic concept samajh sakega.
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