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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: Interstate Purchase
1. Interstate Purchase kya hai?
Jab business ek State/UT se doosre State/UT mein supplier se goods ya services purchase karta hai, to use generally Inter-State Purchase kaha jata hai.
Simple words mein:
Different State se Purchase = Interstate Purchase
Example:
DSD Computers — Delhi
ne goods purchase kiye:
ABC Computers — Haryana
Delhi aur Haryana different states hain, isliye transaction generally Inter-State Purchase hoga.
2. Interstate Purchase mein kaunsa GST lagta hai?
Inter-State taxable supply par generally:
IGST — Integrated Goods and Services Tax
apply hota hai.
Example:
Taxable Purchase = ₹50,000
Assumed GST Rate = 18%
IGST = ₹50,000 × 18%
= ₹9,000
Total Invoice Value:
₹50,000 + ₹9,000 = ₹59,000
Actual tax treatment applicable place-of-supply rules aur current GST provisions ke according determine hota hai.
3. Interstate Purchase ka Basic Accounting Entry
Agar purchase credit par hai:
Purchase A/c Dr. ₹50,000
Input IGST A/c Dr. ₹9,000
To Supplier A/c ₹59,000
Meaning:
Purchase value record hui
Input IGST record hua
Supplier payable create hua
4. Input IGST kya hai?
Inter-State purchase par supplier se charged eligible GST ko generally Input IGST ke form mein record kiya jata hai.
Example:
Purchase Value = ₹50,000
IGST = ₹9,000
Therefore:
Input IGST = ₹9,000
Eligible ITC ka actual utilization/availability applicable GST rules aur conditions par depend karta hai.
5. Cash Interstate Purchase
Agar business ne purchase ke time immediately payment kar di:
Example:
Goods Value = ₹20,000
Assumed GST Rate = 18%
IGST:
₹20,000 × 18%
= ₹3,600
Total:
₹23,600
Basic Entry:
Purchase A/c Dr. ₹20,000
Input IGST A/c Dr. ₹3,600
To Cash/Bank A/c ₹23,600
6. Credit Interstate Purchase
Agar goods abhi purchase kiye aur payment baad mein karni hai:
Example:
Goods 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.
7. Local Purchase vs Interstate Purchase
Ye difference bahut important hai.
Local Purchase Interstate Purchase
Same State/UT Different State/UT
Intra-State Inter-State
Generally CGST + SGST Generally IGST
Example Delhi → Delhi Example Delhi → Haryana
Input CGST + Input SGST Input IGST
Easy Memory:
Same State → CGST + SGST
Different State → IGST
8. Interstate Purchase mein State Check
Tally mein purchase entry se pehle supplier ka state correctly maintain karna important hai.
Example:
Company:
DSD Computers
State:
Delhi
Supplier:
ABC Computers
Supplier State:
Haryana
Result:
Delhi ≠ Haryana
Therefore, transaction generally:
Inter-State Purchase
9. Tally Prime mein Interstate Purchase Entry
Step 1 — Company Open
GST-enabled company open karo.
Example:
DSD Computers
Step 2 — Purchase Voucher Open Karo
Press:
F9 — Purchase
Step 3 — Supplier Select Karo
Example:
ABC Computers
Supplier ledger ki GST/state details verify karo.
Step 4 — Supplier State Check Karo
Company:
Delhi
Supplier:
Haryana
Different states hone ke karan transaction generally inter-state hoga.
Step 5 — Stock Item Select Karo
Example:
Laptop
Enter:
Quantity
Rate
Amount
Godown, if applicable
Step 6 — GST Calculate/Record Karo
Applicable GST configuration ke according:
Input IGST
record/calculate hoga.
Step 7 — Invoice Verify Karo
Check:
Taxable Value + IGST = Invoice Total
Step 8 — Save
Ctrl + A
se voucher accept/save karo, where applicable.
10. 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%
IGST:
₹2,00,000 × 18%
= ₹36,000
Invoice Total:
₹2,00,000 + ₹36,000
= ₹2,36,000
Basic Entry:
Purchase A/c Dr. ₹2,00,000
Input IGST A/c Dr. ₹36,000
To ABC Computers ₹2,36,000
11. Stock par Effect
Agar interstate purchase inventory goods ka hai, to purchase record hone par stock quantity generally increase hoti hai.
Example:
Opening Stock:
10 Laptops
Interstate Purchase:
5 Laptops
New Stock:
15 Laptops
Later sale hone par stock decrease hoga.
12. Supplier Outstanding par Effect
Credit interstate purchase mein supplier payable increase hota hai.
Example:
Previous Outstanding:
₹50,000
New Purchase:
₹59,000
New Outstanding:
₹1,09,000
Agar supplier ko ₹40,000 payment kar diya:
Remaining Outstanding:
₹69,000
13. Interstate Purchase vs Interstate Sale
Interstate Purchase Interstate Sale
Business goods purchase karta hai Business goods sell karta hai
Purchase Voucher Sales Voucher
F9 F8
Input IGST context Output IGST context
Supplier involved Customer involved
Stock generally increases Stock generally decreases
Memory:
Purchase → Input
Sale → Output
14. Interstate Purchase vs Local Purchase
Example 1:
Delhi → Delhi
Local Purchase
Generally:
CGST + SGST
Example 2:
Delhi → Haryana
Interstate Purchase
Generally:
IGST
15. Common Mistakes
❌ Supplier State Wrong
Supplier ledger mein incorrect state maintain karna.
❌ Local Tax Apply Karna
Inter-state transaction mein CGST + SGST apply kar dena.
❌ IGST ko Input/Output Confuse Karna
Purchase side par generally Input IGST context hota hai.
❌ GST Rate Guess Karna
Product classification verify kiye bina tax rate select karna.
❌ Supplier GST Details Incorrect
GSTIN/state information incorrectly maintain karna.
❌ Cash vs Credit Confusion
Interstate transaction ka state classification aur payment method alag concepts hain.
16. Interstate Purchase aur Payment
Ye do separate stages hain.
Stage 1 — Purchase
Goods purchase kiye:
Purchase + Input IGST + Supplier Payable
Stage 2 — Payment
Supplier ko payment ki:
Supplier Dr. → Bank/Cash Cr.
Important:
Purchase ≠ Payment
Purchase goods/service acquire karne ki transaction hai, jabki payment outstanding amount settle karne ki transaction hai.
🧠 Easy Memory Trick
D-I-I
D → Different State
I → IGST
I → Input IGST
Different State → IGST → Input IGST
📊 Quick Revision Table
Topic Interstate Purchase
Meaning Different State/UT se purchase
Transaction Type Inter-State
Main GST Component Generally IGST
Purchase GST Input IGST context
Voucher Purchase Voucher
Shortcut F9
Cash Purchase Cash/Bank credited
Credit Purchase Supplier credited
Stock Purchase Inventory generally increases
💻 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:
Keyboard
Quantity:
20
Rate:
₹1,500
Assumed GST Rate:
18%
Calculation
Taxable Value:
20 × ₹1,500
= ₹30,000
IGST:
₹30,000 × 18%
= ₹5,400
Total Invoice:
₹30,000 + ₹5,400
= ₹35,400
Entry:
Purchase A/c Dr. ₹30,000
Input IGST A/c Dr. ₹5,400
To ABC Computers ₹35,400
✍️ Practice Questions
Q1. Interstate Purchase kya hota hai?
Q2. Interstate Purchase mein generally kaunsa GST component apply hota hai?
Q3. Input IGST kya hota hai?
Q4. Local aur Interstate Purchase mein kya difference hai?
Q5. Purchase Voucher ka shortcut kya hai?
Q6. Delhi ki company Haryana ke supplier se goods purchase karti hai. Ye Local Purchase hai ya Interstate Purchase?
Q7. ₹40,000 ki interstate purchase par assumed 18% GST ho to IGST kitna hoga?
Q8. Credit Interstate Purchase mein supplier account par kya effect hota hai?
Q9. Interstate Purchase ka stock par kya effect hota hai?
🎯 Learning Outcomes
Lesson complete karne ke baad student:
Interstate Purchase ka meaning explain kar sakega.
Intra-State aur Inter-State purchase mein difference kar sakega.
IGST aur Input IGST ka basic concept samajh sakega.
Supplier state verify kar sakega.
Tally Prime mein F9 ke through basic Interstate Purchase entry kar sakega.
Cash aur Credit Interstate Purchase differentiate kar sakega.
Purchase, GST, stock aur supplier outstanding ke effects samajh sakega.
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