GST Rate Change Entry in Tally Prime 22-sep-2025 скачать в хорошем качестве

GST Rate Change Entry in Tally Prime 22-sep-2025

GST Related Notification Link :- 1. :- https://whatsapp.com/channel/0029VaAT... 2. :- https://t.me/professionalprime For inquiries: [email protected] GST Rate Change And ITC Reversal Entry in Tally Prime GST Act – Section 18(4) का संबंध Input Tax Credit (ITC) reversal से है। Section 18(4): Special Situation of ITC Reversal जब कोई रजिस्टर्ड व्यक्ति, • Composition Scheme opt करता है (u/s 10), या • उसकी सप्लाई Exempt हो जाती है तो उसके पास पहले से जो ITC (Input Tax Credit) available है (inputs, semi-finished goods, finished goods और capital goods पर), वो अब eligible नहीं रहता। इसलिए उसे ऐसा ITC reversal करना पड़ता है। Key Points of Section 18(4) 1. Event Trigger o Regular taxpayer → Composition scheme switch o Regular taxpayer → Supplies become exempt 2. ITC reversal करना होगा: o Inputs (raw material) o Semi-finished goods o Finished goods o Capital goods (proportionate ITC as per Rule 44) 3. Time Limit o ITC reversal का calculation और payment करनी होगी on the day immediately preceding the date of such switch (composition/exempt). 4. Rule Reference o Calculation Rule: Rule 44 of CGST Rules (proportionate ITC calculation). 5. Filing Form o ITC reversal के लिए Form GST ITC-03 file करना होता है। Example मान लीजिए: • आप Regular taxpayer हैं और 1st Oct 2025 से Composition scheme opt कर रहे हैं। • आपके पास 30th Sep 2025 को: o Raw material ITC = ₹50,000 o Capital goods ITC balance = ₹1,20,000 (5-year life मानकर proportionate ITC निकालना होगा). आपको ITC-03 file करके reversal करना होगा। Summary (Easy Language) Section 18(4) कहता है: अगर आप composition scheme चुनते हैं या आपकी sales exempt हो जाती हैं → तो आपने पहले जितना ITC लिया था → उसे वापस करना होगा (reversal) → ITC-03 form में declare करके। • 🔹 Latest GST Updates & Compliance: Simplified explanations of GST rules, return filing (GSTR-1, GSTR-3B), e-invoicing, and e-way bills.how to change gst rate in tally prime gst rate change in tally prime how to change tax rate in tally prime how to change gst tax rate in tally erp 9 gst in tally prime gst rate setup in tally prime tally prime gst changes in tally prime gst rate change tally gst rate setup how to change gst percentage in tally prime tally prime new update gst tally prime gst rate setup tally gst change how to set gst rate in tally prime automatically tally new version 2025 gst 2.0 in tally prime 22 september gst change in gst rate gst rate changes gst rate in tally prime tally prime gst entry gst change gst entry in tally prime gst rate and related details in tally prime how to change gst rate in tally prime malayalam how to change hsn code in tally prime tally prime gst new version how to change gst in marg software tally latest version 2025 gst rate change tally prime how to set gst rate in tally prime tally prime gst change tally 2025 version tally prime hsn code setting tally prime with gst gst update in tally prime latest tally version 2025 gst rate setup in tally erp 9 tally tally new update 22 sep gst, gst rate change effect, gst rate change in tally, gst rate update in tally prime, gst report in tally prime, gst return in tally prime,