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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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March 2026
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vs: nothing prior period last year
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Comparing March 2026 vs 2025-08
Fiscal year
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Upcoming statutory deadlines
GST payment
in 25 days
₹38,316.21
At a glance
Net GST Payable ₹38,250.00 (owing to govt) · GST paid this period ₹58,230.00 · Net TDS ₹152,187.00 (receivable)
GST split from 5 sales invoices & 5 purchase invoices — the CGST / SGST / IGST figures below are straight from your register uploads.
Net GST Payable
₹38,250.00
Output 65,250.00 − Input 27,000.00
Output GST
₹65,250.00
Sales Register (5 invoices)
Input GST
₹27,000.00
Purchase Register (5 invoices)
GST paid to Govt
₹58,230.00
from Payments Register
Remaining GST Payable
₹19,980.00
Net accrued − cash paid
Net TDS Receivable
₹152,187.00
Recv 152,187.00 − Pay 0.00

GST · Output vs Input split

CGST / SGST / IGST / UTGST / CESS breakdown — Sales Register (5 invoices) vs Purchase Register (5 invoices)

Output GST — collected on sales
IGST
CGST
SGST
IGST ₹16,200.00 (24.8%)
CGST ₹24,525.00 (37.6%)
SGST ₹24,525.00 (37.6%)
Input GST — credit on purchases
IGST
CGST
SGST
IGST ₹5,400.00 (20.0%)
CGST ₹10,800.00 (40.0%)
SGST ₹10,800.00 (40.0%)

Statutory cash paid to Government

Voucher-level — what actually left your bank this period

GST paid to govt (CGST + SGST + IGST + CESS) ₹58,230.00
TDS paid to govt (all sections — 194C/J/H/I/Q/etc)
Other statutory (PF / ESI / PT / Advance Tax)
Total statutory cash out ₹58,230.00

GST Liability Reconciliation

Authoritative register-based view: 5 sales + 5 purchase invoices

+ Output GST charged (5 sales invoices) ₹65,250.00
− Input GST claimed (5 purchase invoices) (₹27,000.00)
= Net GST liability accrued this period ₹38,250.00
− GST paid to govt during period (from Payments Register) (₹58,230.00)
= Net GST still owing at period-end (₹19,980.00)

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 25-26 ₹152,187.00
Total TDS Receivable ₹152,187.00
↓ 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 - 25-26 ₹122,700.00 ₹29,487.00 ₹0.00 ₹152,187.00
Aggregate 'Duties & Taxes' ledgers (mixed)
Ledger Opening Period Dr Period Cr Closing
Duties & Taxes ₹58,296.21 ₹85,230.00 ₹65,250.00 ₹38,316.21