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Acuere Consultancy

Taxes · GST & TDS

Period GST position (Input / Output / Net), CGST / SGST / IGST split, TDS receivable vs payable by FY, other statutory dues (PF / ESI / Professional Tax), and actual cash paid to the Government from the Payments Register.

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May 2025
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vs: nothing prior period last year
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Comparing May 2025 vs 2024-12
Fiscal year
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Upcoming statutory deadlines
GST payment
in 25 days
₹12,065.93
At a glance
Net GST Payable ₹12,061.44 (owing to govt) · GST paid this period ₹30,600.00 · Net TDS ₹175,250.00 (receivable)
GST split from 3 sales invoices & 3 purchase invoices — the CGST / SGST / IGST figures below are straight from your register uploads.
Net GST Payable
₹12,061.44
Output 24,300.00 − Input 12,238.56
Output GST
₹24,300.00
Sales Register (3 invoices)
Input GST
₹12,238.56
Purchase Register (3 invoices)
GST paid to Govt
₹30,600.00
from Payments Register
Remaining GST Payable
₹18,538.56
Net accrued − cash paid
Net TDS Receivable
₹175,250.00
Recv 175,250.00 − Pay 0.00
TDS paid to Govt
₹4,000.00
from Payments Register

GST · Output vs Input split

CGST / SGST / IGST / UTGST / CESS breakdown — Sales Register (3 invoices) vs Purchase Register (3 invoices)

Output GST — collected on sales
IGST
CGST
SGST
IGST ₹9,000.00 (37.0%)
CGST ₹7,650.00 (31.5%)
SGST ₹7,650.00 (31.5%)
Input GST — credit on purchases
CGST
SGST
CGST ₹6,119.28 (50.0%)
SGST ₹6,119.28 (50.0%)

Statutory cash paid to Government

Voucher-level — what actually left your bank this period

GST paid to govt (CGST + SGST + IGST + CESS) ₹30,600.00
TDS paid to govt (all sections — 194C/J/H/I/Q/etc) ₹4,000.00
Other statutory (PF / ESI / PT / Advance Tax)
Total statutory cash out ₹34,600.00

GST Liability Reconciliation

Authoritative register-based view: 3 sales + 3 purchase invoices

+ Output GST charged (3 sales invoices) ₹24,300.00
− Input GST claimed (3 purchase invoices) (₹12,238.56)
= Net GST liability accrued this period ₹12,061.44
− GST paid to govt during period (from Payments Register) (₹30,600.00)
= Net GST still owing at period-end (₹18,538.56)

Register-based numbers are more authoritative than TB aggregates — TB's "Duties & Taxes" can mix GST with TDS and other statutory balances.

TDS · Receivable & Payable

Tax deducted by / on you, grouped by FY and section. Track what's owed and what's claimable.

↑ Receivable (customers deducted TDS from your invoices)
FY 24-25 ₹163,750.00
FY 25-26 ₹11,500.00
Total TDS Receivable ₹175,250.00
↓ Payable (TDS you deducted from vendor invoices)

No TDS payable detected.

TDS payable must be remitted by the 7th of the following month (§200). Delay attracts 1.5%/month interest + §201 expense disallowance.

Full ledger-level reconciliation Opening + Period Dr/Cr = Closing
TDS ledgers
Ledger Opening Period Dr Period Cr Closing
TDS Receivable 24-25 ₹163,750.00 ₹0.00 ₹0.00 ₹163,750.00
TDS Receivable - 25-26 ₹4,500.00 ₹7,000.00 ₹0.00 ₹11,500.00
Aggregate 'Duties & Taxes' ledgers (mixed)
Ledger Opening Period Dr Period Cr Closing
Duties & Taxes ₹30,604.49 ₹46,838.56 ₹28,300.00 ₹12,065.93