Chapter 5 : How To Start Learning Tally ERP9

To Dosto Hamne Tally ERP9 ko Download & Install To Karna Sikh Liya hai. Lekin Tally ko Shuru Karne se pehle Ye Jaan Lete Hai ki tally erp 9 ko Kaha se sikha Jaye.

Tally Open karne ke baad Sabse Pehla Kaam Hame Kya Karna Padta Hai Ye Main Aaj Aapko Is post me bataunga.

Information Required to Create a Company in Tally

1. Company Name

2. Company Address

3. Company Phone Number

4. Company Mobile Number

5. Company Email Address

6. Company City & State

7. Company Pin Code

8. Financial Year

9. GSTIN Number

Bas Ye Basic si Detail Daal Kar aap Tally ERP9 me Ek nayi Company Create Kar Sakte hai. Aap Tally ERP9 me Chahe Jitni Company Create Kar Sakte hai 5,10 ya 20 Jitni Bhi Jarurat hai Utni Alag Alag Company Create Ki Ja Sakti Hai. Aur Company Create Kaise Ki Jaati Hai Ye Ham Aage Chal Kar Sikhenge.

Filhal Yaha Par 2 Chapter aur hai jo hame aage badhne se pehle Sikhne Jaruri Hai Point Number 8 Financial Year aur Point Number 9 GSTIN Number.

To Ab Isi Aadhar Par Hamare Next 2 Chapter Kuch Is Tarah Honge

Financial Year Begins From

Usi Tarah jo Vyapar Jagat ke log hai Jo Kisi Na Kisi Tarah Ke Vyapar Ya Business Se Jude Huwe Hai Unka bhi Naya Saal hota hai.

Unka Naya Saal Shuru Hota hai 1st Apr se Aur Khatam hota hai 31st march ko. Jaise Abhi Chal Raha Hai san 2019 to Is Saal Ka Financial Year Shuru Huwa Tha 1 Apr 2019 ko aur khatam Hoga 31 March 2020 ko.

To 2019 aur 2020 ye Dono Milkar Bante Hai Financial Year 2019-2020.

Business Work start From New Financial Year

Ab Kisi Bhi Business me Ya Kisi bhi Vyaapar me jo bhi Transaction Shuru Honge Wo 1 April Se Count Kiye Jate Hai Na ki 1 January Se.

for example agar koi mujhe puchega ki pichle saal kitni bikri hui. to main 1 january se 31 December Tak ki nahi Bataunga. 1 april se 31 march tak ki bikri bataunga

Vyapar Jagat Ka Yahi Saal hota hai jise financial Year kehte hai

What is GST in hindia

Kyunki Ham Tally ka Full Course Kar rahe Hai Wo Bhi GST ke sath. To Sabse Pehle Hame GST ko samjhna Jaruri Hai. Hello & Welcome to my Website Tallyclass.com aur Next Chapter hai Hamara Chapter 7 : What is GST. let’s Get Started 

Chapter 7 : What is GST

Kyunki Ham Tally ka Full Course Kar rahe Hai Wo Bhi GST ke sath. To Sabse Pehle Hame GST ko samjhna Jaruri Hai. Hello & Welcome to my Website Tallyclass.com aur Next Chapter hai Hamara Chapter 7 : What is GST. let’s Get Started 

To GST ki Complete Detail Aapko Is Post me Milne Wali Hai To Shuru se lekar Aakhir tak Is post ko Padhe aapko GST ke bare me ache se samajh me aa jayega.

Sabse Pehle Bata Deta Hu Ki GST 1 July 2017 se India me Bharat Sarkar Dwara Lagu kiya Gaya Tha.

Us se Pehle VAT tha Jiski Full Form Value Added Tax hai. ab Jabki VAT almost khatam ho Chuka hai To Isme Ham Jyada Nahi Uljhenge.

To Bina Time Waste kiye GST ki Full Form ke Sath Shuru Karte hai aur GST ki Definition ko Samajhte hai

Definition of GST – (GST की परिभाषा)

GST ki Full Form Hoti Hai – Goods & Service Tax –

Jisme Goods Ka Matlab Hota Hai Maal.
aur Service Ka Matlab Hota Hai Sewa.

Arthart Government Dwara Kisi Bhi Parkar ke Maal Ya Kisi Bhi Parkar ki Service Par Lagaya Gaya Tax Goods & Service Tax (GST) kehlata hai.

Ab GST Kab Lagta hai, Kyun Lagta Hai, Kitna Lagta hai Kaise Lagta Hai Aur Kispar Lagta hai Ye Samajhte Hai.

Step by Step 1-1 topic ko uthayenge aur simple si language me samajhne ki koshish karenge.

Type Of Business – (व्यापार के प्रकार)

Sabse Pehle Ye Samajh Lete Hai Ki Business Kitne Prakar Ka Hota Arthart Nature Of Business. Koi Bhi Business Kewal 2 Hi Tarah ka hote hai. 

1. Business For Purchase & Sales Of Goods –
   Jisme Kisi Bhi Tarah ka Maal Kharida Ya Becha Jata ho
   Jaise Electronics Shop Jisme Fridge, AC, TV ko Kharida aur Becha Jata Hai.
   Jaise Mobile Ki Shop Jisme Mobile Ko Kharida Becha Jata hai. Ye Sab Purchase & Sales ki Category me aate hai Jisme Kisi Bhi Parkar ke Product Ko Profit Kamane Ke Liye aur Bechne ke Liye Kharida jata hai.

2. Business For Service Providing.
   Jisme Kisi Bhi Tarah ki Sewa Ka Aadan Pardhan Hota ho
   Jaise Mobile Recharge, Telephone Recharge, Internet Recharge, Item Repairing, Hotel Services, Restaurants Ye Sabhi Service ki Category hai Jisme Na hi koi maal Kharida jata hai aur na hi Becha Jata hai balki Kisi Tarah Ki Service Di Jaati Hai aur profit earn kiya jata hai.

Ye To ho Gayi Types of Business Ki Baat Badhte hai Agle Topic Ki Taraf

Who are Compulsory For GST Registration – (किन्हें GST में पंजीकरण करवाना जरुरी है)

Ab Government ke Rules ke according Jinki Ek Saal Ki Sales jisko Turnover bhi Bolte hai. Jinka Ek Saal ka Turnover 40 Lakh Se Jyada hai Yaani 1 Saal me 40 lakh se jyada maal bechte hai unko GST me Registration Karwana Jaruri hai.

Aur jo 1 saal me 20 Lakh se Jyada ki Services Dete hai yaani Maan Lijiye 1 Saal me 20 Lakh Se Jyada ka mobile Recharge karte hai unko Bhi GST me registration Karwana Jaruri hai.

Ab Agar Kisi ka turnover 40 Lakh Se kam hai aur Services ka Turnover 20 Lakh Se kam hai to bhi Firm ko GST me Registered Karwaya Ja Sakta Hai.Aur Jo GST me Registered hote hai unko GST ko pura Len Den Rakhna Padta hai isi Liye GST registered Person ko ek Accountant ki Jarurat padti hai.

Badhte hai Next Topic Ki Taraf….

Document Required For GST Registration – (GST पंजीकरण के लिए आवश्यक दस्तावेज)

Jisko Bhi GST me Registration karwana hai unko Diye Gaye Document ke sath gst.gov.in website par Apply For GST registration form Bharna Padta hai.

1. Aadhar Card of Applicant

2. Pan Card of Applicant

3. Passport Size Photo of Applicant

4. Bank Account Front Page of Applicant

5. Valid Mobile Number of Applicant

6. Proof of Business Address (Electricity Bill etc)

7. Rent Agreement (if shop on Rent)

8. Firm Name

Ye Document GST Registration ke liye dene Padte hai Condition ke according 1 ya 2 Document ki aur jarurat pad sakti hai. Apply Karne ke Baad 3-5 din me Ek Number Milte hai Jise GSTIN number kehte hai.

What is GSTIN Number – (GSTIN नंबर क्या है)

GSTIN number ki Full Form GST Identification Number hai aur GSTIN number 15 Digit ke Hote Hai.

First 2 Digit         – State Code Hote hai (Jis Bhi State me Registration Hua Hai Uske According Jaise Rajasthan ka State Code 08 hai)
Second 10 Digit  – Pan Card Number of Applicant
Third 1 Digit       – Aapke Pan Card se Kitni Firm Ka GST Registration Hua hai uski Sankhya aati hai – Jaise 1 Firm ka registration hua hai to 1
aata hai aur 2 Firm ka Registration huwa hai to 2 aata hai
Fourth 1 Digit    – By Default Z hota hai
Last 1 Digit         – Randomly Kuch Bhi Ho Sakta Hai

Badhte hai Next Topic Ki Taraf

Types of GST Rates – (GST Rates के प्रकार)

Filhal Current me Aaj Date 19/11/2019 tak 5 Type Ki GST Rates hai jo kisi bhi item par ya kisi bhi tarah ki services par lagti hai jo is parkar hai –

GST @ 00% – Wo Item ya services Jinpar Koi GST Tax nahi lagta (Khad Beej, Milk, Eggs)
GST @ 05% – Wo Item ya Services Jinpar 5% tax Lagta hai Jaise (Sugar, Spices, Tea)
GST @ 12% – Wo Item ya Services Jinpar 12% tax Lagta hai Jaise (Mobile Phones, Computers)
GST @ 18%  – Wo Item ya Services Jinpar 18% tax Lagta hai Jaise (Telephone, School Bags)
GST @ 28% – Wo Item ya Services Jinpar 28% tax Lagta hai Jaise (Air Conditioners, Cement, Luxury Items)

Yaha Par maine Kewal Kuch hi items ke example diya hai lekin bahut saare products hai jin par government ke rules ke according diye gaye 5 tax rates me se koi bhi tax lagta hai.

hame ye jaan ne ki jarurat nahi hai ki kis item par kitna tax lagta hai. kyunki jitna bhi tax lagta hai wo bill par likha huwa hota hai Duniya me bahut saare products hai aap kin kin products ki GST rates jaan Paoge.

How GST Apply – (GST कैसे लगता है)

Jab Bhi Koi GST me Registered Firm Koi bhi Maal Kharidti hai to Jo Tax Bill Me Lagke Aata hai Use Input Tax Kehte hai Ye Tax Item ke Anusar 0%, 5%, 12%, 18% ya phir 28% kuch bhi ho sakta hai. Jaisa ki maine Bataya Tha ki Alag alag Item par alag alag tax lagta hai.

Purchase me Jo Tax Laga hai wo ek tarah se Sarkar ke paas deposit hota hai. ham Sarkar se ye tax wapas nahi le sakte lekin Customer se wapas is tax ko le sakte hai

Jaise Jab wapas us kharide gaye maal ko ham bechenge tab to jo tax bill me ham lagayenge use Output tax kehte hai aur jo sales me hamne tax lagaya hai us se hamara wo tax wapas cover ho jata hai jo hamne purchase karte waqt sarkar ko tax pay kiya tha. Lekin Profit ke tax ka hissa hame sarkar ko dena padta hai.

Example

1 Example Deta hu aapko ache se samajh me aa jayega.

Maan Lijiye Hamne 100 Rs. ka ek item kharida jispar 5% tax hai yani 5 Rupye to total bill hamara ho jayega 105 Rs. ka aur jo 5 Rs. Hamara Tax Laga Hai use Input Tax Kahenge

Ab Sabhi Vyapar profit kamane ke liye karte hai to jo item hamne 100 Rs. ka kharida tha use 110 Rs. Me Bechenge aur 110 me bechenge to 110 Rs. par 5% tax lagega jo hota hai 5.50 Rs. ise bolte hai Output Tax

Ab hamne us Item Par 5 Rs. Tax Pehle Hi Pay Kar Diya Jab hamne Wo Item Kharida Lekin Customer Se hamne 5.50 Rs. tax liya yani 10 Rs. Profit ka 5% Tax 50 Paise in Par Sarkar Ka Hak Hota hai aur ye 50 Paise Hame Sarkar ko pay karne padte hai.

To Is Tarah Kisi Bhi Item Par GST tax lagta hai aur Is Tarah Input aur output tax ki calculation hoti hai ummid hai aap logo ko ache se samajh me aa gaya hoga badhte hai next topic ki taraf.

How GST Apply in Invoice – (GST को बिल में किस प्रकार लगाया जाता है)

Jab Bhi Ham Koi maal Kharidte hai to Bill Me GST lagke aata hai aur bechte hai tab GST lagana Padta hai. GST ko 2 Tarah se Wasula jata hai

1. SGST  (State Tax) & CGST (Central Tax) – Jab Bhi Koi Maal Ek Hi State Se Kharida Jata he Ya Ek Hi State me Becha Jata he Jaise Main Rajasthan ka hu aur Koi Item maine Rajasthan ke hi Kisi Seher se Kharida Aur Rajasthan ke Hi kisi Seher me Bech Diya To SGST & CGST lagta hai wo bhi Tax Rate ka 50-50% For Example
   Ek Mobile Jo 1000 Rs. Ka Hai Jiski Tax Rate 12% hai Use Maine Rajasthan ke hi Kisi Seher me bech diya to Is Prakar Tax Divide Hoga.
   Mobile Value  – 1000 Rs.
   SGST 6%         – 60 Rs.
   CGST 6%         – 60 Rs.
   Total              – 1120 Rs.

2. IGST (Interstate Tax) – Jab Bhi Koi Maal Kisi Dusre State se Kharida Jata ho Ya Kisi Dusre State me Becha Jata ho Jaise Main Rajasthan Ko Hu Aur Koi Item Maine Punjab se Kharida To IGST Lagta hai wo Bhi Jitni Tax Rate Hai uska 100% for Example
   Ek Mobile Jo 1000 Rs. Ka Hai Jiski Tax Rate 12% hai Use Maine Rajasthan me nahi Punjab ke Kisi Customer Ko Becha to Is Prakar Tax Divide Hoga.
   Mobile Value  – 1000 Rs.
   IGST 12%         – 120 Rs.
   Total               – 1120 Rs.

To is parkar Agar Koi Bhi Maal Khud ke hi state me kharida ya khud ke hi state me bech diya to SGST+CGST Lagega 50-50% aur agar kisi Dusre State Se Kharida aur Dusre hi State me bech diya to IGST Lagega 100%
Ummid Karta Hu Aapko Ache Se Samajh Me Aa Gaya Hoga.

Badhte hai Next Topic Ki Taraf

Types of GST Registration – GST पंजीकरण के प्रकार

GST me Firm ko 2 Tarah Se Registered Kiya Ja Sakta hai

1. Composition Firm

2. Regular Firm

Ab In Dono Firm Me Kya Fark Hai Ye ham Agle Chapter 8 : Difference Between Composition & Regular Firm Me Dekhenge

Chapter 8 : What is Composition Firm and Regular Firms

GST me Firm ko 2 Tarah Se Registered Kiya Ja Sakta hain.

1. Composition Firm

2. Regular Firm

Ab In Dono Firm Me Kya Fark Hai Ye Jaante hai Di Gayi Index Ko Dekhe

Subject

Composition Firms

Regular Firms

Turnover Limit

Agar kisi Firm Ki 1 Saal Ki Sale 1.5 Crore se Kam hai to Firm Ko Composition Me Registered Karwaya Ja Sakta hai.

Agar kisi Firm Ki 1 Saal ki Sale 1.5 Crore Se Jyada Hai to Firm Ko Regular me Registered Karna Aniwarya hai.

Optional Registration

Agar Firm Ki 1 Saal Ki Sale 1.5 Crore se kam hai To Propritor chahe to Regular me Bhi Registration Karwa Sakta Hai.

Regular Ke Liye Koi Optional Registration Nahi Hai.Maanlo Kisi Ne Ye Sochke Composition me Firm Registered Karwai Ki Uski Sale 1.5 Crore se Kam Hogi aur 1.5 Crore Se Upar Chali Gai to Composition Firm Ko Regular Karwana Aniwarya hai.

GST Return

Composition Firm ko Quarterly Return (3 Mahine me Ek Baar) Lagana Padta hai. Jise CMP08 Return Kehte hai.

Regular Firm Ko Har Mahine 1 Return Lagana Padta hai Jise GSTR3B Return Kehte hai.

Applicable Of Tax Rates

Composition Firm me Purchase Par Lagni Wali GST ki Input nahi Li Ja Sakti Aur Na Hi Sales Par GST Lagaya Ja Sakta Hai. Yaani Purchase Me Jo Tax Hamne Sarkar Ko Pay Kar Diya Usko Customer Se Bhi Wapas nahi Liya Ja Sakta

Regular Firms Ko  input GST aur output GST ka Pura Record Rakhna Padta hai.Yaani Har Month Kitni Purchase Ki Aur Uspar Kitana Tax pay Kiya aur Har Mahine Kitni Sale Ki Aur Us Par Kitna Tax Collect Kiya.

Tax Liability

Composition Firm har 3 mahine me jitna Sale karti hai Usko Return Ke Sath Sale ka 1% Tax pay Karna Padta hai. For Example 3 Mahine Me 250000 Rs. Ki Sale Hui To 250000 Rs. Ka 1% Yani 2500 Rs. Sarkar Ko Pay Karna Padta Hai.

Regular Firm Me GSTR3B Return Ke According Agar Tax Payble Banta Hai To Tax Pay Karna hai Nahi Banta hai To Nahi Karna hai. For Example 1 Mahine me 1000 ki Purchase ki Jispar 500 Rs. Tax purchase ke sath hi paid kar diya. aur Usi Mahine 1200 Ki Sales Ki Jispar 700 Rs. Tax Customer Se Collect Kiya. Yaha Hamari Tax Liability Banti hai To Baki Ka Balance 700-500=200 Rs Tax Sarkar Ko Pay Karna Hai Aur yahi Maanlo Sale 800 Rs. hi Hui aur customer se tax 300 Rs. Hi Wasul Kiya to 200 Rs. Ab Bhi Sarkar Ke Paas Jama Rahenge.Tax Paid Karne Ki Jarurat Nahi

Example Of Entry

Composition Firm Me Tally Me Purchase ya Sales Ki entry Karne Par SGST & CGST ya IGST nahi Lagaya Jata.Direct Tax Included Item Ki Value Daalkar Entry Kar Di Jati Hai.

Regular Firm Me Tally me Purchase Ya Sales Ki Entry Karne Par Item Ki Taxable Value Alag Likhi Jati Hai Aur Us Par Lagne Wala Tax SGST & CGST ya IGST Lagaya Jayega.

Name Of Invoice

Composition Firm me jo Bill Banta hai Use Bill Of Supply Kehte Hai.

 Regular Firm Me Jo Bill Banta Hai Use Tax Invoice Kaha Jata Hai.

Advantage

Composition Firm me Books Keeping Karna Easy Hai aur Quarterly Return Yani 3 Mahine Me Kewal 1 hi Return Lagana Padta Hai

Regular Firm me Purchase Par Input Tax Liya Ja Sakta Hai Aur Sales Par Dusri Firm ko Tax Diya Ja Sakta hai. yani agar koi Customer Regular Firm Me Registered hai aur wo Input lene ke liye Invoice Maangle To Diya Ja Sakta hai.

DisAdvantage

Agar koi Customer Regular Firm me Registered hai Aur Composition Firm wale Se input lene ke liye With Tax invoice Maangle To nahi Diya Ja Sakta.

har Mahine Return Lagana Padta hai usme bhi tax mismatch ka pura dhyan rakhna padta hai books keeping me bhi savdhani baratni padti hai.

Composition Firm Ki Accounting Bahut hi aasan hai Regular firm ki accounting sikhne ke baad composition firm ki bhi accounting sikhaunga filhal ham Regular Firm Ki Accounting Sikhenge.

ummid karta hu ki aapko ache se samajh me aa gaya hoga. ham aage ke chapter me jo bhi sikhenge filhar Regular Firms ke According hi sikhenge.