Steps
- Open Reports & Compliance → GST Summary. It opens on the current month.
- Click Monthly, Quarterly or Yearly, and use the arrows beside the period to go back or forward.
- Output Tax (Collected on Sales) and Input Tax Credit (Paid on Purchases) show CGST, SGST and IGST; the box below gives Net GST Payable, Net GST Refundable or No GST Liability.
- Open Understanding this report & what to do next on the same page for what to file and what to pay.
- For invoice-wise detail open Reports & Compliance → Sales GST and Purchase GST. Set From and To, click Apply, then Excel.
- On Sales GST switch on Only B2B (has GSTIN) to keep only buyers with a GSTIN, then download for your accountant.
Good to know
GST Summary is built from your ledger, while Sales GST and Purchase GST are built from the bills themselves. Reconcile the two before you file rather than trusting one alone.
GST appears only on a bill where Charge GST (this bill) is on. With it off the bill is a Bill of Supply and carries no GST anywhere — line amounts, totals, ledger or GST output. It can be changed only before the bill is finalised or paid.
These figures come from your books. Check them with your accountant before you file on the GST portal.
Words used
| Word | Meaning |
|---|---|
| CGST + SGST | Tax on a sale inside your state, split half and half. |
| IGST | Tax on a sale to another state. |
| Output Tax | GST you collected from buyers on sales. |
| Input Tax Credit | GST you paid on purchases and can set off against output tax. |
| Net GST Payable | Output tax is more than input credit — this is what you pay. |
| Net GST Refundable | Input credit is more than output tax — the extra carries forward. |
| No GST Liability | Output tax and input credit are equal. |
| HSN/SAC Summary | Turnover by HSN or SAC code, for the HSN table of your return. |
GST Summary reads your ledger, so it also picks up entries that no sales bill created. The page itself says to cross-check Output Tax against the GST Output accounts in Trial Balance, and Input Credit against the GST Input accounts.
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