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: Local Purchase
1. Local Purchase kya hai?
Jab business apne hi State ke andar kisi supplier se goods ya services purchase karta hai, to use generally Local Purchase / Intra-State Purchase kaha jata hai.
Simple words mein:
Same State ke andar Purchase = Local Purchase
Example:
DSD Computers — Delhi
ne
ABC Computers — Delhi
se laptops purchase kiye.
Dono parties Delhi mein hain, isliye transaction generally Local / Intra-State Purchase hoga.
2. Local Purchase mein kaunsa GST lagta hai?
Intra-State taxable purchase mein generally GST do components mein split hota hai:
CGST + SGST
Example:
GST Rate = 18%
To:
CGST = 9%
SGST = 9%
Total GST:
18%
Actual GST rate product/service ki applicable classification aur current GST rules ke according verify karna chahiye.
3. Local Purchase ka Basic Example
DSD Computers ne Delhi ke supplier se:
Laptop = ₹50,000
purchase kiya.
Assumed GST Rate = 18%
GST Calculation:
CGST:
₹50,000 × 9%
= ₹4,500
SGST:
₹50,000 × 9%
= ₹4,500
Total GST:
₹9,000
Invoice Total:
₹50,000 + ₹9,000
= ₹59,000
4. Local Purchase ka Accounting Effect
Agar purchase credit par hai:
Basic Entry:
Purchase A/c Dr. ₹50,000
Input CGST A/c Dr. ₹4,500
Input SGST A/c Dr. ₹4,500
To Supplier A/c ₹59,000
Meaning:
Purchase increases
Input CGST is recorded
Input SGST is recorded
Supplier payable is created
5. Input GST kya hota hai?
Business jab eligible taxable purchase karta hai, to purchase invoice par charged GST ko applicable conditions ke subject to Input Tax Credit (ITC) ke liye consider kiya ja sakta hai.
Local Purchase:
Input CGST
Input SGST
Example:
Purchase GST = ₹9,000
Input CGST = ₹4,500
Input SGST = ₹4,500
Important: Input tax credit automatically available nahi maan lena chahiye. ITC eligibility applicable GST law, invoice, supplier/compliance conditions aur other requirements par depend karti hai.
6. Cash Local Purchase
Agar purchase ke time immediately cash payment kar di gayi ho, to transaction Cash Local Purchase ho sakta hai.
Example:
Goods Value = ₹10,000
GST = 18%
CGST = ₹900
SGST = ₹900
Total = ₹11,800
Basic Entry:
Purchase A/c Dr. ₹10,000
Input CGST A/c Dr. ₹900
Input SGST A/c Dr. ₹900
To Cash A/c ₹11,800
7. Credit Local Purchase
Agar goods abhi purchase kiye aur payment baad mein karni hai, to ye Credit Local Purchase hai.
Example:
Goods = ₹50,000
CGST = ₹4,500
SGST = ₹4,500
Total Payable = ₹59,000
Entry:
Purchase A/c Dr. ₹50,000
Input CGST A/c Dr. ₹4,500
Input SGST A/c Dr. ₹4,500
To Supplier A/c ₹59,000
Supplier ke naam par outstanding amount create ho jayega.
8. Tally Prime mein Local Purchase Entry
Basic practical workflow:
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 ki state verify karo.
Delhi → Delhi
Step 4 — Purchase Details Enter Karo
Enter:
Stock Item
Quantity
Rate
Amount
Godown, if applicable
Step 5 — GST Details
Applicable GST configuration ke according:
Input CGST
and
Input SGST
calculate/record honge.
Step 6 — Invoice Total Check Karo
Taxable Value
CGST
SGST
=
Invoice Total
Step 7 — Save
Ctrl + A
se voucher accept/save karo, where applicable.
9. Practical Example in Tally
Business:
DSD Computers
Supplier:
ABC Computers
Location:
Delhi → Delhi
Purchase:
5 Keyboards
Rate = ₹2,000 each
Taxable Value:
5 × ₹2,000
= ₹10,000
Assumed GST = 18%
CGST:
₹10,000 × 9%
= ₹900
SGST:
₹10,000 × 9%
= ₹900
Total:
₹10,000 + ₹900 + ₹900
= ₹11,800
10. Stock par Effect
Agar purchase stock items ka hai, to local purchase ke baad inventory quantity generally increase hoti hai.
Example:
Opening Stock:
20 Keyboards
Purchase:
5 Keyboards
New Stock:
25 Keyboards
Later sale hone par stock reduce hoga.
11. Supplier par Effect
Credit purchase mein supplier ka payable increase hota hai.
Example:
Previous Supplier Outstanding:
₹20,000
New Local Purchase:
₹11,800
New Outstanding:
₹31,800
Agar ₹10,000 payment kar diya:
Outstanding:
₹21,800
12. Local Purchase vs Interstate Purchase
Local Purchase Interstate Purchase
Same State Different States
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
Actual GST treatment is subject to applicable place-of-supply rules.
13. Local Purchase vs Cash Purchase
Ye dono terms same nahi hain.
Local Purchase
State relationship batata hai.
Delhi → Delhi
Cash Purchase
Payment method batata hai.
Immediately Cash Paid
Isliye ek transaction:
Local + Cash Purchase
bhi ho sakta hai.
Aur:
Local + Credit Purchase
bhi ho sakta hai.
14. Local Purchase Invoice mein Important Details
Purchase invoice verify karte waqt check karo:
Supplier Name
Supplier GSTIN, where applicable
Invoice Number
Invoice Date
Product/Service
Quantity
Rate
Taxable Value
HSN/SAC, where applicable
GST Rate
CGST
SGST
Total Invoice Value
Payment Terms
15. Common Mistakes
❌ State Check Nahi Karna
Supplier ka state verify kiye bina CGST/SGST laga dena.
❌ Interstate Transaction ko Local Treat Karna
Different-state transaction ko local purchase bana dena.
❌ Input aur Output GST Confuse Karna
Purchase side par applicable GST generally Input Tax context mein hota hai.
❌ GST Rate Guess Karna
Product classification verify kiye bina rate enter karna.
❌ Supplier Ledger Wrong Select Karna
Wrong supplier select karne se outstanding records incorrect ho sakte hain.
❌ Cash aur Credit Purchase Confuse Karna
Purchase type aur payment mode ko alag concepts samjho.
🧠 Easy Memory Trick
L-S-G-I
L → Local
S → Same State
G → GST Split
I → Input GST
Local taxable purchase ko yaad rakho:
Same State → Purchase → Input CGST + Input SGST
📊 Quick Revision Table
Topic Local Purchase
Meaning Same-state purchase
Transaction Type Intra-State
GST Components Generally CGST + SGST
Purchase GST Input GST 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 Local Purchase entry create karo:
Company: DSD Computers
Supplier: ABC Computers
State: Delhi
Product: Keyboard
Quantity: 10
Rate: ₹1,500
GST Rate: Assume 18% for practice
Calculate:
Taxable Value:
10 × ₹1,500 = ₹15,000
CGST 9%:
₹1,350
SGST 9%:
₹1,350
Invoice Total:
₹17,700
Entry:
Purchase A/c Dr. ₹15,000
Input CGST A/c Dr. ₹1,350
Input SGST A/c Dr. ₹1,350
To ABC Computers ₹17,700
✍️ Practice Questions
Q1. Local Purchase kya hota hai?
Q2. Local Purchase aur Interstate Purchase mein kya difference hai?
Q3. Local taxable purchase mein generally kaunse GST components hote hain?
Q4. Input CGST aur Input SGST kya hote hain?
Q5. Purchase Voucher ka shortcut kya hai?
Q6. Cash Local Purchase aur Credit Local Purchase mein kya difference hai?
Q7. ₹20,000 ki taxable local purchase par assumed 18% GST ho to CGST aur SGST kitna hoga?
Q8. Credit Local Purchase mein supplier ke account par kya effect hota hai?
Q9. Stock item purchase karne par inventory par kya effect hota hai?
🎯 Learning Outcomes
Lesson complete karne ke baad student:
Local Purchase ka meaning explain kar sakega.
Intra-State transaction identify kar sakega.
CGST aur SGST ka basic purchase calculation kar sakega.
Input GST ka basic concept samajh sakega.
Cash aur Credit Local Purchase mein difference kar sakega.
Tally Prime mein F9 Purchase Voucher ke through basic local purchase entry kar sakega.
Supplier outstanding aur stock par purchase ka effect samajh sakega.
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