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.
H1 FY2025-26 (Apr 2025-Sep 2025)
GST · Output vs Input split
CGST / SGST / IGST / UTGST / CESS breakdown — Sales Register (28 invoices) vs Purchase Register (6 invoices)
Statutory cash paid to Government
Voucher-level — what actually left your bank this period
| GST paid to govt (CGST + SGST + IGST + CESS) | ₹192,860.00 |
| 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 | ₹196,860.00 |
GST Liability Reconciliation
Authoritative register-based view: 28 sales + 6 purchase invoices
| + Output GST charged (28 sales invoices) | ₹222,660.00 |
| − Input GST claimed (6 purchase invoices) | (₹21,044.62) |
| = Net GST liability accrued this period | ₹201,615.38 |
| − GST paid to govt during period (from Payments Register) | (₹192,860.00) |
| = Net GST still owing at period-end | ₹8,755.38 |
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.
| FY 24-25 | ₹163,750.00 |
| FY 25-26 | ₹52,500.00 |
| Total TDS Receivable | ₹216,250.00 |
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.