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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 2024
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vs: nothing prior period last year
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Upcoming statutory deadlines
GST payment
in 25 days
₹18,065.80
At a glance
Net Statutory Liability (aggregate) ₹18,065.80 (owing to govt) · GST paid this period ₹4,500.00 · Net TDS ₹92,530.00 (receivable)
Your TB has a single Duties & Taxes aggregate ledger — it mixes GST, TDS and other statutory balances, so an Input vs Output GST split can't be derived from the TB alone. Upload the Sales & Purchase Registers to get a CGST/SGST/IGST breakdown.
Net Statutory Liability (aggregate)
₹18,065.80
Aggregate Duties & Taxes closing
Output GST
₹0.00
TB Output-Tax ledgers
Input GST
₹0.00
TB Input-Tax ledgers
GST paid to Govt
₹4,500.00
from Payments Register
Remaining GST Payable
₹4,500.00
Net accrued − cash paid
Net TDS Receivable
₹92,530.00
Recv 92,530.00 − Pay 0.00

GST · Output vs Input split

CGST / SGST / IGST / UTGST / CESS breakdown — TB Output-Tax ledgers vs TB Input-Tax ledgers

Statutory cash paid to Government

Voucher-level — what actually left your bank this period

GST paid to govt (CGST + SGST + IGST + CESS) ₹4,500.00
TDS paid to govt (all sections — 194C/J/H/I/Q/etc)
Other statutory (PF / ESI / PT / Advance Tax)
Total statutory cash out ₹4,500.00

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 23-24 ₹81,030.00
FY 24-25 ₹11,500.00
Total TDS Receivable ₹92,530.00
↓ 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 ₹2,500.00 ₹9,000.00 ₹0.00 ₹11,500.00
TDS Reveivable 23-24 ₹81,030.00 ₹0.00 ₹0.00 ₹81,030.00
Aggregate 'Duties & Taxes' ledgers (mixed)
Ledger Opening Period Dr Period Cr Closing
Duties & Taxes ₹4,565.80 ₹4,500.00 ₹18,000.00 ₹18,065.80