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 IGST
1. Input IGST kya hai?
Input IGST ka matlab hai Integrated Goods and Services Tax ka woh tax component jo business ko eligible inter-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:
Eligible Interstate Purchase par paid IGST = Input IGST
Example:
DSD Computers — Delhi
ne ABC Computers — Haryana se goods purchase kiye.
Taxable Value:
₹50,000
Assumed GST Rate:
18%
Different states hone ke karan transaction generally inter-state hai.
IGST = ₹9,000
Yahan:
₹9,000 = Input IGST
2. Input IGST kab aata hai?
Input IGST generally tab relevant hota hai jab:
Business taxable goods/services purchase karta hai
Transaction inter-state hai
Supplier invoice par IGST charged hai
Purchase business ke liye eligible hai
ITC ki applicable conditions satisfy hoti hain
Simple Flow:
Purchase
↓
Different State
↓
IGST Charged
↓
Input IGST
↓
Eligible ITC, subject to GST Rules
3. Input IGST vs Input CGST/SGST
Ye difference bahut important hai.
Input CGST Input SGST Input IGST
Generally intra-state purchase Generally intra-state purchase Generally inter-state purchase
Central component State component Integrated tax
Delhi → Delhi Delhi → Delhi Delhi → Haryana
CGST + SGST CGST + SGST IGST
Easy Memory:
Same State → Input CGST + Input SGST
Different State → Input IGST
Actual GST treatment depends on applicable place-of-supply rules.
4. Input IGST ka Basic Calculation
Example:
Purchase Value:
₹1,00,000
Assumed GST Rate:
18%
Input IGST:
₹1,00,000 × 18%
= ₹18,000
Invoice Total:
₹1,00,000 + ₹18,000
= ₹1,18,000
5. Accounting Entry for Input IGST
Credit purchase ke case mein:
Purchase A/c Dr. ₹1,00,000
Input IGST A/c Dr. ₹18,000
To Supplier A/c ₹1,18,000
Meaning:
Purchase value record hui
Input IGST record hua
Supplier payable create hua
6. Cash Interstate Purchase
Agar payment immediately cash/bank se kar di:
Example:
Purchase = ₹20,000
Assumed GST Rate = 18%
IGST = ₹3,600
Total = ₹23,600
Entry:
Purchase A/c Dr. ₹20,000
Input IGST A/c Dr. ₹3,600
To Cash/Bank A/c ₹23,600
7. Credit Interstate Purchase
Agar goods purchase kiye aur payment baad mein karni hai:
Example:
Purchase Value:
₹50,000
IGST:
₹9,000
Total Payable:
₹59,000
Entry:
Purchase A/c Dr. ₹50,000
Input IGST A/c Dr. ₹9,000
To Supplier A/c ₹59,000
Supplier ke account mein:
₹59,000 Outstanding
create ho jayega.
8. Input IGST aur ITC
ITC = Input Tax Credit
Eligible inter-state purchase par paid IGST, applicable conditions satisfy hone par, input tax credit ke roop mein consider kiya ja sakta hai.
Example:
Input IGST:
₹20,000
Agar ₹20,000 eligible ITC hai, to applicable GST rules ke according output tax liability ke against credit utilize kiya ja sakta hai.
Important: Input IGST ko automatically refund nahi samajhna chahiye. ITC ki eligibility aur utilization GST law ke applicable conditions aur rules par depend karti hai.
9. Input IGST ka ITC Utilization — Basic Concept
GST credit utilization rules specific order follow karte hain.
Teaching level par basic concept:
IGST Credit can be utilized against applicable IGST liability and then other eligible GST liabilities as permitted by GST rules.
Exact utilization order aur conditions ko current GST rules ke according verify karna chahiye.
10. Tally Prime mein Input IGST
GST-enabled company mein Interstate Purchase ko Purchase Voucher ke through record kiya ja sakta hai.
Basic workflow:
Gateway of Tally
↓
F9 — Purchase
↓
Supplier Select
↓
Supplier State Verify
↓
Stock Item / Service Select
↓
Quantity + Rate
↓
GST Details
↓
Input IGST
↓
Save
Exact screen/ledger configuration Tally Prime version aur company setup ke according vary kar sakti hai.
11. Input IGST Ledger
Tally mein Input IGST ke liye appropriate GST tax ledger maintain kiya ja sakta hai.
Example:
Ledger Name:
Input IGST
Common Group:
Duties & Taxes
Ledger configuration company ke GST setup ke according verify karni chahiye.
12. Practical Example — DSD Computers
Company:
DSD Computers
Company State:
Delhi
Supplier:
ABC Computers
Supplier State:
Haryana
Product:
Laptop
Quantity:
5
Rate:
₹40,000
Taxable Value
5 × ₹40,000
= ₹2,00,000
Assumed GST Rate:
18%
Input IGST:
₹2,00,000 × 18%
= ₹36,000
Invoice Total:
₹2,00,000 + ₹36,000
= ₹2,36,000
Accounting Entry:
Purchase A/c Dr. ₹2,00,000
Input IGST A/c Dr. ₹36,000
To ABC Computers ₹2,36,000
13. Input IGST aur Stock
Agar purchase inventory goods ka hai, to purchase transaction ke baad stock quantity generally increase hoti hai.
Example:
Opening Stock:
10 Laptops
Interstate Purchase:
5 Laptops
Available Quantity:
15 Laptops
Actual closing stock period ke other stock movements par depend karega.
14. Input IGST aur Supplier Outstanding
Credit purchase mein complete invoice amount supplier payable mein record hota hai.
Example:
Purchase:
₹2,00,000
IGST:
₹36,000
Total:
₹2,36,000
Supplier ko ₹1,00,000 payment karne ke baad:
Outstanding:
₹1,36,000
15. Input IGST vs Output IGST
Input IGST Output IGST
Purchase side Sales side
Supplier se purchase Customer ko sale
Eligible ITC ka part ho sakta hai Output tax liability ka part
Input tax Output tax
Memory:
Purchase = Input
Sale = Output
16. Input IGST vs Local Purchase Tax
Local Purchase
Delhi → Delhi
Generally:
Input CGST + Input SGST
Interstate Purchase
Delhi → Haryana
Generally:
Input IGST
17. Common Mistakes
❌ Interstate Purchase mein Input CGST + SGST
Generally inter-state taxable purchase mein Input IGST relevant hota hai.
❌ Supplier State Check Na Karna
Supplier ledger mein wrong state hone se GST treatment incorrect ho sakta hai.
❌ Input IGST ko Output IGST Samajhna
Purchase side = Input
Sales side = Output
❌ ITC Automatically Available Samajhna
Input IGST record hone ka matlab automatically unrestricted ITC available hona nahi hai.
❌ GST Rate Guess Karna
Product/service classification aur current applicable GST rate verify karna chahiye.
18. Local vs Interstate GST — Quick Chart
🏠 Same State
Delhi → Delhi
↓
Intra-State
↓
CGST + SGST
↓
Input CGST + Input SGST
🚚 Different State
Delhi → Haryana
↓
Inter-State
↓
IGST
↓
Input IGST
🧠 Easy Memory Trick
D-I-I
D → Different State
I → IGST
I → Input
Different State → IGST → Input IGST
📊 Quick Revision Table
Topic Input IGST
Full Form Integrated Goods and Services Tax
Comes From Eligible inter-state purchase
Transaction Generally Inter-State
Accounting Input IGST A/c Dr.
Local Purchase Generally Input CGST + Input SGST
ITC Subject to applicable GST conditions
Purchase Voucher F9
Supplier Different State/UT, where inter-state treatment applies
💻 Classroom Practical
Practical Task
Tally Prime mein following Interstate Purchase entry create karo:
Company: DSD Computers
Company State: Delhi
Supplier: ABC Computers
Supplier State: Haryana
Product: Desktop
Quantity: 10
Rate: ₹30,000
Assumed GST Rate: 18%
Calculation:
Taxable Value:
10 × ₹30,000
= ₹3,00,000
Input IGST:
₹3,00,000 × 18%
= ₹54,000
Invoice Total:
₹3,00,000 + ₹54,000
= ₹3,54,000
Accounting Entry:
Purchase A/c Dr. ₹3,00,000
Input IGST A/c Dr. ₹54,000
To ABC Computers ₹3,54,000
✍️ Practice Questions
Q1. Input IGST kya hota hai?
Q2. Input IGST generally kis type ke purchase mein aata hai?
Q3. Input IGST aur Input CGST mein kya difference hai?
Q4. Input IGST ka ITC se kya relationship hai?
Q5. ₹50,000 ki interstate purchase par assumed GST rate 18% ho to Input IGST kitna hoga?
Q6. Purchase Voucher ka shortcut kya hai?
Q7. Credit Interstate Purchase mein supplier account par kya effect hota hai?
Q8. Interstate Purchase mein supplier ka State check karna kyun important hai?
Q9. Kya Input IGST automatically refund hota hai?
Answer: Nahi. Eligible ITC ko applicable GST rules ke according utilize kiya ja sakta hai.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Input IGST ka meaning explain kar sakega.
Interstate Purchase identify kar sakega.
Input IGST calculate kar sakega.
Input IGST aur Input CGST/SGST mein difference bata sakega.
Input aur Output IGST differentiate kar sakega.
Tally Prime mein F9 ke through basic Interstate Purchase entry samajh sakega.
Supplier outstanding aur stock par purchase ka effect samajh sakega.
ITC ka basic concept samajh sakega.
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