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 SGST
1. Input SGST kya hai?
Input SGST ka matlab hai State 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:
Eligible local purchase par paid SGST = Input SGST
Example:
DSD Computers ne Delhi ke supplier se goods purchase kiye.
Taxable Value = ₹50,000
Assumed GST Rate = 18%
Intra-state transaction:
CGST = 9% = ₹4,500
SGST = 9% = ₹4,500
Yahan:
₹4,500 = Input SGST
2. Input SGST kab aata hai?
Input SGST generally tab relevant hota hai jab:
Business taxable goods/services purchase karta hai
Transaction intra-state hai
Supplier invoice par SGST charged hai
Purchase business ke liye eligible hai
ITC ki applicable conditions satisfy hoti hain
Simple Flow:
Purchase
↓
Intra-State Transaction
↓
SGST Charged
↓
Input SGST
↓
Eligible ITC, subject to GST rules
3. Input SGST aur Output SGST
Ye difference important hai.
Input SGST Output SGST
Purchase side Sales side
Supplier se purchase par Customer ko sale par
Eligible input tax ka part ho sakta hai Output tax liability ka part
ITC rules ke subject to credit Government ko payable tax calculation ka part
Memory Trick:
Purchase = Input
Sale = Output
4. Input SGST ka Basic Example
DSD Computers ne Delhi supplier se:
Computer = ₹1,00,000
purchase kiya.
Assumed GST Rate = 18%
CGST:
9% = ₹9,000
SGST:
9% = ₹9,000
Total GST:
₹18,000
Invoice Total:
₹1,00,000 + ₹18,000
= ₹1,18,000
Input SGST:
₹9,000
5. Accounting Entry for Input SGST
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
Important:
Input SGST ko purchase transaction mein Debit kiya jata hai.
6. Cash Purchase mein Input SGST
Agar purchase ke time immediately cash/bank payment 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. Input SGST ka ITC se Connection
ITC = Input Tax Credit
Eligible purchase par paid SGST, applicable GST conditions satisfy hone par, input tax credit ke roop mein consider kiya ja sakta hai.
Example:
Input SGST:
₹10,000
Agar ₹10,000 eligible ITC hai, to applicable utilization rules ke according GST liability ke against credit use ho sakta hai.
Important: Input SGST ko automatically refund nahi samajhna chahiye. ITC ki eligibility aur utilization GST law ki applicable conditions par depend karti hai.
8. Input SGST vs Input CGST
Dono generally intra-state taxable purchase mein saath aa sakte hain.
Example:
Purchase Value = ₹50,000
GST Rate = 18%
Tax Rate Amount
CGST 9% ₹4,500
SGST 9% ₹4,500
Total GST 18% ₹9,000
Simple Difference:
Input CGST → Central component
Input SGST → State component
9. Input SGST vs Input IGST
Input SGST Input IGST
Generally intra-state purchase Generally inter-state purchase
SGST component IGST component
Example Delhi → Delhi Example Delhi → Haryana
Input SGST + Input CGST Input IGST
Easy Memory:
Same State → Input CGST + Input SGST
Different State → Input IGST
Actual GST treatment depends on applicable place-of-supply rules.
10. Tally Prime mein Input SGST
GST-enabled company mein Purchase Voucher use karke applicable GST details record ki ja sakti hain.
Basic workflow:
Gateway of Tally
↓
F9 — Purchase
↓
Supplier Select
↓
Stock Item / Service Select
↓
Quantity + Rate
↓
GST Details
↓
Input CGST + Input SGST
↓
Save
Exact screen aur ledger configuration Tally Prime version/company setup ke according vary kar sakti hai.
11. Input SGST Ledger
Tally mein Input SGST ke liye appropriate tax ledger maintain kiya ja sakta hai.
Example:
Ledger Name:
Input SGST
Common Group:
Duties & Taxes
Tax ledger ki exact configuration company ke GST setup ke according verify karni chahiye.
12. Practical Example — Local Purchase
Company:
DSD Computers
Supplier:
ABC Computers
Company State:
Delhi
Supplier State:
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
13. Input SGST aur Supplier Outstanding
Credit purchase mein complete invoice amount supplier ke payable mein record hota hai.
Example:
Taxable Purchase = ₹20,000
Input CGST = ₹1,800
Input SGST = ₹1,800
Total Payable:
₹23,600
Supplier ko ₹10,000 payment karne ke baad:
Outstanding:
₹13,600
14. Input SGST aur Stock
Agar purchase inventory goods ka hai, to purchase ke baad stock quantity generally increase hoti hai.
Example:
Opening Stock:
50 Keyboards
Purchase:
10 Keyboards
Closing/available quantity:
60 Keyboards
Actual closing stock period ke other movements par depend karega.
15. Common Mistakes
❌ Input SGST ko Output SGST samajhna
Purchase side par Input SGST relevant hota hai.
❌ Interstate Purchase mein Input SGST
Inter-state purchase mein generally Input IGST relevant hota hai.
❌ Input SGST ko Expense Samajhna
Eligible input tax ko automatically normal expense treat nahi karna chahiye.
❌ ITC Automatically Available Samajhna
Invoice par SGST charged hona alone ITC eligibility guarantee nahi karta.
❌ CGST/SGST Split Wrong Karna
18% GST ko local transaction mein 18% CGST + 18% SGST nahi karna.
Agar applicable rate 18% hai, typical equal split:
9% CGST + 9% SGST
16. Tax Calculation Formula
Input SGST:
Taxable Value × SGST Rate ÷ 100
Example:
Taxable Value = ₹30,000
SGST Rate = 9%
₹30,000 × 9 ÷ 100
= ₹2,700
🧠 Easy Memory Trick
P-S-D
P → Purchase
S → SGST
D → Debit
Purchase → Input SGST → Debit
Aur:
Same State = CGST + SGST
📊 Quick Revision Table
Topic Input SGST
Full Form State Goods and Services Tax
Comes From Eligible intra-state purchase
Transaction Generally Intra-State
Accounting Input SGST A/c Dr.
Related Tax Input CGST
Interstate Purchase Generally Input IGST
ITC Subject to applicable GST conditions
Purchase Voucher F9
💻 Classroom Practical
Practical Task
Tally Prime mein following Local Purchase 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%
Calculation:
Taxable Value:
5 × ₹10,000
= ₹50,000
Input CGST:
₹50,000 × 9%
= ₹4,500
Input SGST:
₹50,000 × 9%
= ₹4,500
Total Invoice:
₹50,000 + ₹4,500 + ₹4,500
= ₹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 SGST kya hota hai?
Q2. Input SGST kab generally apply hota hai?
Q3. Input SGST aur Output SGST mein kya difference hai?
Q4. Input SGST ka ITC se kya relationship hai?
Q5. Input SGST aur Input IGST mein kya difference hai?
Q6. ₹40,000 ki local purchase par assumed SGST rate 9% ho to Input SGST kitna hoga?
Q7. Purchase Voucher ka shortcut kya hai?
Q8. Credit purchase mein Input SGST ke saath supplier account par kya effect hota hai?
Q9. Kya Input SGST automatically refund hota hai?
Answer: Nahi. Ye eligible ITC ke roop mein applicable GST rules ke subject to utilize ho sakta hai.
🎯 Learning Outcomes
Lesson complete hone ke baad student:
Input SGST ka meaning explain kar sakega.
Local purchase mein Input SGST identify kar sakega.
Input SGST calculate kar sakega.
Input SGST aur Input CGST ka difference samajh sakega.
Input SGST aur Input IGST ko differentiate kar sakega.
Purchase entry mein Input SGST ka accounting treatment samajh sakega.
Tally Prime mein GST purchase entry ka basic workflow perform kar sakega.
ITC ka basic concept samajh sakega.
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