‘రివర్స్ ఛార్జ్: టాలీ లో నమోదుకాని డీలర్స్ (URD) నుండి కొనుగోళ్లు నిర్వహించడం. ఇఆర్ పి 9 విడుదల 6

Last updated on September 1st, 2017 at 10:21 am

మనము GST శకంలో ప్రవేశించాము మరియు మనము తెలుసుకోవలసిన మరియు అర్ధం చేసుకోవలసిన అవసరమైన చట్టం యొక్క అనేక అంశాలు ఉన్నాయి. GST యొక్క అటువంటి ఒక అంశం ‘రివర్స్ ఛార్జ్’ మరియు GST సాఫ్ట్వేర్లో దీన్ని నిర్వహించడం.

రివర్స్ చార్జ్ వర్తించే సందర్భాలలో ఒకటి నమోదుకాని డీలర్ నుండి అంతర్గత సరఫరాలు

మొదట, ఒక నమోదుకాని డీలర్ ఎవరు అని అర్థం చేసుకుందాం. నమోదుకాని డీలర్ GST తో రిజిస్ట్రేషన్ చేయబడని వ్యక్తి, GST చట్టం కింద తక్కువ స్థాయి పరిమితి లేదా ఏదైనా ఇతర నిబంధన కారణంగా చట్టం అతనిని రిజిస్ట్రేషన్ చేయనివ్వదు.
GST కింద, నమోదుకాని డీలర్ నుండి చేసిన కొనుగోళ్లపై పన్నులు చెల్లించడానికి ఒక నమోదిత వ్యక్తి బాధ్యత వహిస్తాడు. ఈ పన్ను బాధ్యతను రివర్స్ ఛార్జ్ అని పిలుస్తారు మరియు రిజిస్టర్డ్ డీలర్లు నేరుగా డిపార్ట్మెంట్ కు పన్ను చెల్లించవలసి ఉంటుంది.
ఒక నమోదిత డీలర్ ఒక నమోదుకాని డీలర్ నుండి పన్ను పరిధిలోకి వచ్చే సరఫరాలకు వ్యతిరేకంగా ఇన్పుట్ పన్నును పొందవచ్చు. అయితే, రిజిస్టరు చేసుకున్న డీలర్ ఇన్పుట్ క్రెడిట్ను క్లెయిమ్ చేయడానికి ముందు కొనుగోలు కోసం పన్ను చెల్లించాలి.

ఇది కూడా చదవండి: రివర్స్ ఛార్జ్ పైన గూడ్స్ సరఫరా సమయం ఏమిటి

దిగువ జాబితా చేయబడిన ప్రశ్నలకు సమాధానాలను పొందడానికి మా వీడియోను చూడండి మరియు రివర్స్ ఛార్జ్ సంబంధిత లావాదేవీలు టాలీ యొక్క జిఎస్ టి- రెడీ సాఫ్ట్వేర్లో సరళీకృతం అయ్యాయని అర్థం చేసుకోండి.

  1. నమోదుకాని డీలర్ నుండి కొనుగోలు (అంతర్గత సరఫరా) ఎలా బుక్ చేయాలి
  2. GSTR 2 లో నమోదుకాని డీలర్ నుండి కొనుగోలు యొక్క ప్రభావం
  3. బాధ్యత GSTR లో చూపబడింది. ఖాతాల పుస్తకాలలో చూపడానికి ఒక రసీదును ఎంట్రీ చేయడం ఎలా
  4. నమోదుకాని డీలర్ నుండి కొనుగోలు యొక్క రద్దును ఎలా నిర్వహించాలి

నమోదుకాని డీలర్స్ నుండి కొనుగోళ్లను నిర్వహించడం


నమోదుకాని డీలర్స్ నుండి కొనుగోళ్లను రద్దు చేయడం నిర్వహించడం


మీరు వరుస సూచనలకు టాలీ హెల్ప్ ను కూడా సందర్శించవచ్చు.

స్టెప్ బై స్టెప్ బై స్టెప్ సూచనలను
.

తరువాత, నమోదుకాని డీలర్ కు చేసిన అడ్వాన్స్ చెల్లింపులను ఎలా నిర్వహించాలో గురించి ఒక వీడియో బ్లాగ్ మీరు చూస్తారు.

టాలీ యొక్క GST సాఫ్ట్వేర్ అప్గ్రేడ్ ఎలాగో తెలుసుకోండి. ఇక్కడ .

ఇక్కడ క్లిక్ చేయడం ద్వారా GST రెడీ సాఫ్ట్వేర్ను ఆన్లైన్లో కొనండి

About the author

Shailesh Bhatt

45 Comments

  • Dear Sir,
    I am purchasing a same service from registered and unregistered dealer. How do I account for this?
    If I enable reverse charge in service ledger, even the registered dealers entry comes in reverse charge.

    Reverse charge should only be applicable after checking if dealer is unregistered. If he is registered, RCM flag should not matter. This is creating problems in entry.

    Please advise.

    • You are not required to configure Reverse charge in The Service ledger, based on the type of party it will select the transaction under reverse charge.

  • how to handle expense vouchers which have different tax rates, Like stationery has 12%, 18%, 28% so on with different expenses

    • You can configure GST Rates at the ledger level, and while making voucher press F12 and enable “Allow GST Rate modification” and provide the rates based on your requirement.

  • We have received a bill of supply towards retainer fee from our advocates who is REGISTERED under GST. Is it reverse charge? How to pass entries for such transactions? The bill of supply is dated 4.8.2017 and fees is for the month of July. Payment will be made on receipt of invoice.

    • As your Advocate is registered and you are also registered, Services by him falls under Reverse Charge and Advocate will issue a Tax invoice to you. Since Payment and Invoice are generated in August it should be declared in August month’s Return.

  • Dear Sirs,

    We are using Tally ERP 9 latest updated version. We are very clear about the unregistered purchase / supply and their entries. We have to make payment of Freight for various type for our inward material / services. As per RCM GTA are exempted from the same and we have to pay the GST on said transaction. Please guide step wise about the entries of said in tally and how GSTR will be reflected.

    Further to this purchase from unregistered dealer will be captured in which return ? And as per rules ITC cannot be utilized for payment of RCM liability. So how to bifurcate the liability on outward supply liability and RCM liability in payment of challan

    • Please refer the embedded video for step by step details. You can select GTA and create entry in voucher mode rest all will remain same.

  • I need to make sales to a company outside India. but sale of goods and service is made in India. How I will book entry in tally. Which one i need to select IGST or SGST & CGST . Our company arranges exhibition hall for foreign company . But in same state where that company belongs.

  • plz help me to pass the follwing entries.
    1.how to record payment for various mobile bills to airtel. please provide step
    wise entry as I am new user of tally.
    2. how to record purchase import in euro.
    3. how to pass custom duty and clearing charges on that import

    plz confirm step wise details urgently

  • how to pass the entry of entry under (RCM) transportation charges paid.

    Mallikarjun shetty-Solapur

    • Please create Purchase Invoice and while taking a print change the title to Self Invoice for this purpose (In F12 while printing you can configure the same.)

    • please provide self invoice format for reverse charge booking under gst (unregistered dealers purchase)

  • Hi, In case purchases of small time supplies and purchases are directly being passed by Payment entries debiting the expense account e.g. Printing and Stationery (instead of passing Journals), how should we configure the expense account/tally to print the RCM Invoice?

    • Please enable GST in the printing & stationary ledgers and select Nature of transaction as “Purchase from Unregistered Dealer-Taxable” and provide the tax details, then it will consider the same in GSTR-2.

      • how to handle expense vouchers which have different tax rates, Like stationery has 12%, 18%, 28% so on with different expenses

  • in purchase entry with item how we show cartage and reverse charge on cartage and cartage cost collection in item

    • In Case your supplier is registered and he is providing you cartage services along with supply of material in that case reverse charge is not applicable, and cartage cost will be included in material cost before calculating GST. However if cartage is paid separately to URD which is not included in your purchase bill then reverse charge will be applicable. For which you need to configure Inventory values are affected in the Cartage ledger and select the item in the voucher and provide the value of cartage. Also you need to configure GST details for the cartage ledger.

  • How can we treat excise units on GST era.
    We have 3 excise units on the same name Praveen Polymers Excise unit 1, Unit 2, Unit 3.(3 Different Places)
    Can we treat One company on GST era.
    Kindly suggest Us.

    • You can manage all three units in a single company provided billing happens from single location and all three units are in same state and have single registration number.

  • we have 4 GST registration number for Mumbai, AP, GUJ & Rajasthan can we get the ITC of CGST, SGST of other states and i have read the above responses that we cannot able to get the ITC of other states apart from IGST.

    further Under RCM have we need to consider only Goods and services ? any other expenses comes under RCM ?

    as i stated we have 4 GST number in tally we need to create 4 companies separately or is there any other option.

    • For first question you cannot take input of other companies.
      For second question please refer your Tax consultant
      And for third question you need to create 4 separate companies in Tally.

  • As per the method suggested in the video (purchase voucher from URD), the stationery will be entered as a stock item in my books though it is not a stock-in-trade for me. I don’t want stationery to be entered into my stock register. What will be the method in that case?

  • I want to know that RCM method applicable only for unregistered person. What is treatment for composition dealer.

    • Composition Dealer is also a type of registered dealer hence no RCM applicable for such type of purchases.

  • How to make Margin base invoice for second hand material( Recycle Material )? eg. Empty glass bottle.

  • How to record a reverse charge for a service rendered by a transporter.
    i.e. Trader takes service from transporter to transport goods to recipient.

    1)Transporter does not pay gst, who will be liable to pay gst on freight expense.
    2) If supplier pays RCM on Freight and also bill in sales invoice then isnt it double taxation.

    Kindly show example for Reverse charge on Freight.
    Thanks.
    Rahil Shah

    • Rahil,
      Thank you for commenting on our post.
      Reverse charge is a concept where recipient calculates tax and pays to department on purchases from unregistered dealer.
      The supplier is not supposed charge tax in his invoice since he unregistered.
      If he does then it is not a reverse charge scenario and the recipient pays tax to supplier and not the department.
      Therefore there won’t be a scenario of double taxation.

  • If I as GST registered party, purchase some raw materials and get it converted into finished goods(job work) by a unregistered party, what is my GST liability. Please advice.

    • During Job Work Process, material bought from registered party and transferred to job worker is not charged under GST. However your job worker will bill you for the services he rendered to you. This will be charged under GST and reverse charge will be applicable on it.

  • HI
    I WOULD LIKE TO KNOW HOT TO CREAT URD LABOUR CHARGES INVOICE WE SHOULD MAKE JOURNAL VOUCHER OR CREAT PURCHASE VOUCHER, AND HOW TO GET CREDIT INPUT FOR THE SAME

    • Based on your accounting practice you can opt to use either vouchers to record such purchases.

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