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: SGST
1. SGST kya hai?
SGST ka full form hai — State Goods and Services Tax.
SGST GST ka woh component hai jo intra-state supply yani same state ke andar hone wali taxable supply par state government ke share ke roop mein apply hota hai.
Simple Words Mein
Jab seller aur buyer same state mein hote hain, to applicable GST generally do components mein divide hota hai:
CGST + SGST
Example
DSD Computers, Delhi mein, Delhi ke customer ko laptop sell karta hai.
Product Value = ₹50,000
GST Rate = 18%
Total GST:
₹50,000 × 18% = ₹9,000
Generally:
CGST @ 9% = ₹4,500
SGST @ 9% = ₹4,500
Total Invoice:
₹50,000 + ₹4,500 + ₹4,500 = ₹59,000
2. SGST kab lagta hai?
SGST generally intra-state taxable supply par apply hota hai.
Yaani:
Seller State = Buyer State
Examples
Seller Buyer Supply GST Components
Delhi Delhi Intra-State CGST + SGST
Haryana Haryana Intra-State CGST + SGST
Punjab Punjab Intra-State CGST + SGST
Delhi Haryana Interstate IGST
Haryana Delhi Interstate IGST
Easy Rule
Same State → CGST + SGST
Different State → IGST
3. SGST ka paisa kisko milta hai?
SGST State Government ka GST component hai.
Intra-state taxable supply mein:
Customer → GST Pay karta hai
↓
CGST → Central Government component
SGST → State Government component
Isliye SGST ka revenue concerned state ke GST framework se related hota hai.
4. SGST Rate kya hota hai?
SGST ka bhi koi ek fixed rate nahi hota.
Applicable GST rate product/service ke classification par depend karta hai.
Jab total GST rate ko CGST aur SGST mein equally split kiya jata hai:
Example — 18% GST
CGST = 9%
SGST = 9%
Example — 12% GST
CGST = 6%
SGST = 6%
Example — 5% GST
CGST = 2.5%
SGST = 2.5%
Actual GST rate hamesha applicable product/service classification aur current GST rules ke according verify ki jani chahiye.
5. SGST aur CGST mein Difference
SGST CGST
State Goods and Services Tax Central Goods and Services Tax
State Government component Central Government component
Intra-state supply mein generally Intra-state supply mein generally
18% GST mein generally 9% 18% GST mein generally 9%
State component Central component
Example
Taxable Value = ₹1,00,000
GST Rate = 18%
CGST = ₹9,000
SGST = ₹9,000
Total GST = ₹18,000
6. SGST aur IGST mein Difference
SGST IGST
Intra-state supply mein generally Interstate supply mein generally
CGST ke saath apply hota hai Integrated GST mechanism
State component Interstate GST
Delhi → Delhi Delhi → Haryana
Example
Same State
Delhi → Delhi
₹1,00,000 + 18% GST
= CGST ₹9,000 + SGST ₹9,000
Different State
Delhi → Haryana
₹1,00,000 + 18% GST
= IGST ₹18,000
7. SGST ka Input Tax Credit
GST system mein eligible Input Tax Credit (ITC) ka important role hota hai.
Agar business ne eligible purchase par SGST pay kiya hai, to applicable conditions satisfy hone par us SGST ka credit output tax liability ke against use kiya ja sakta hai, subject to GST utilisation rules.
Example
Purchase:
Input CGST = ₹5,000
Input SGST = ₹5,000
Sales:
Output CGST = ₹12,000
Output SGST = ₹12,000
Basic conceptually, eligible SGST credit:
Output SGST ₹12,000 − Eligible SGST ITC ₹5,000 = ₹7,000
Actual ITC utilisation prescribed GST rules aur available credit balances par depend karta hai.
8. Tally Prime mein SGST
Tally Prime mein GST configuration ke baad intra-state transactions mein SGST component calculate aur record kiya ja sakta hai.
Typical structure:
Sales/Purchase
↓
Taxable Value
↓
CGST
SGST
↓
Invoice Total
9. Tally Prime Practical Example
Business:
DSD Computers
Transaction:
Delhi customer ko laptop sold.
Product Value:
₹50,000
GST Rate:
18%
Calculation:
Total GST:
₹50,000 × 18% = ₹9,000
CGST:
₹4,500
SGST:
₹4,500
Invoice:
Particular Amount
Laptop ₹50,000
CGST @ 9% ₹4,500
SGST @ 9% ₹4,500
Total ₹59,000
10. Basic Accounting Entry
In a basic intra-state credit sale:
Customer A/c Dr. ₹59,000
To Sales A/c ₹50,000
To Output CGST A/c ₹4,500
To Output SGST A/c ₹4,500
Meaning:
Customer se ₹59,000 receiveable hai.
₹50,000 actual sales value hai.
₹4,500 CGST liability hai.
₹4,500 SGST liability hai.
11. SGST Ledger in Tally Prime
Tally Prime mein appropriate GST tax ledger configuration ke through SGST component maintain kiya jata hai.
Typical Example
Ledger Name: Output SGST
Under: Duties & Taxes
Tax Type: GST
Tax Component: SGST
Exact configuration options Tally Prime ke version aur company GST setup ke according screen par vary kar sakte hain.
12. SGST ka Business Example
Maan lo DSD Computers ne ek printer:
₹20,000
mein sell kiya.
Applicable GST = 18%
Total GST:
₹20,000 × 18% = ₹3,600
Intra-state sale hone par:
CGST = ₹1,800
SGST = ₹1,800
Invoice Total:
₹20,000 + ₹1,800 + ₹1,800
= ₹23,600
13. CGST + SGST ka Complete Flow
Same-State Sale
Seller
↓
Customer
↓
Taxable Value
↓
GST Calculation
↓
CGST + SGST
Example:
Product = ₹1,00,000
GST = 18%
CGST = ₹9,000
SGST = ₹9,000
Total Invoice = ₹1,18,000
🧠 Easy Memory Trick
S = State
SGST → State Government
Same State:
Intra-State = CGST + SGST
18% GST:
9% CGST + 9% SGST
📊 Quick Revision Table
Question Answer
SGST Full Form State Goods and Services Tax
SGST generally kab? Intra-state taxable supply
SGST kis government ka component? State Government
Same-state structure CGST + SGST
Interstate supply IGST
18% GST mein SGST Generally 9%
SGST ka role State GST component
Tally mein importance GST calculation & reporting
💻 Classroom Practical
Practical 1
DSD Computers sells a laptop for ₹60,000.
GST Rate = 18%
Calculate:
Total GST
CGST
SGST
Invoice Total
Answer
GST:
₹60,000 × 18% = ₹10,800
CGST:
₹5,400
SGST:
₹5,400
Invoice Total:
₹70,800
Practical 2
A Delhi business sells goods worth ₹1,50,000 to a Delhi customer.
GST = 18%
Calculation
CGST:
₹1,50,000 × 9% = ₹13,500
SGST:
₹1,50,000 × 9% = ₹13,500
Total GST:
₹27,000
Invoice Total:
₹1,77,000
✍️ Practice Questions
Q1. SGST ka full form kya hai?
Q2. SGST generally kab apply hota hai?
Q3. SGST kis government ka component hai?
Q4. Same-state transaction mein SGST ke saath kaunsa tax generally lagta hai?
Q5. 18% GST mein SGST generally kitna hota hai?
Q6. SGST aur IGST mein kya difference hai?
Q7. Tally Prime mein Output SGST ledger ka kya purpose hai?
Q8. ₹80,000 ki intra-state sale par 18% GST hai. SGST kitna hoga?
Answer: ₹7,200
🎯 Learning Outcomes
Lesson complete karne ke baad student:
SGST ka full form bata sakega.
SGST ka basic meaning explain kar sakega.
Intra-state supply identify kar sakega.
CGST aur SGST ka relationship samajh sakega.
SGST aur IGST mein difference bata sakega.
SGST calculation kar sakega.
GST invoice mein SGST identify kar sakega.
Tally Prime mein SGST ka basic accounting role samajh sakega.
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