India: GST, TDS and TCS¶

What you'll do: set up an Indian company for GST, enter GST invoices, prepare GSTR-1 and GSTR-3B, reconcile GSTR-2B, generate e-invoices, and handle TDS and TCS.

KhataOS prepares returns and files from your books. It doesn't file anything with the GST portal or the Income Tax Department. Check every figure and file with your accountant, and with the official offline tools, before you file.

Set up¶

Pick India when the company first opens. The financial year runs April to March, in rupees.
Alt+K, Company details: type the company's GSTIN. The state fills in from it. Add the address, and choose the HSN/SAC digits for invoices (4 up to ₹5 crore turnover, 6 above).
Duty ledgers under Duties & Taxes, one for each tax you charge or pay: for example "Output CGST 9%" with Type of tax CGST, "Output SGST 9%" with SGST, "Output IGST 18%" with IGST, and the input ledgers for purchases. See Masters.
Tax rates: C, Tax Rates: add each HSN/SAC code with its rate and the date it applies from.
Give each stock item (or sales and purchase ledger) its HSN/SAC code.
On each party ledger, add the GSTIN (checked as you type: format, state code, PAN and check character) or, for an unregistered party, the State. Mark SEZ parties. A party in another Country is an export.

GST on invoices¶

Enter a Sales or Purchase invoice as usual (Vouchers). After the items, KhataOS fills in the tax:

CGST + SGST (or UTGST) when the place of supply is in your state, IGST when it isn't. The place of supply comes from the party's GSTIN, or its State.
SEZ supplies and exports are always inter-State. Exports under LUT are zero-rated; put the LUT ARN in Invoice design.
Invoice numbers must be 16 characters or fewer, using letters, digits, - and /, and unique in the financial year (Rule 46).

Returns and GST reports¶

All of these are in Go To (Alt+G), under GST. Type part of the name.

Go To	What it does	Keys
GSTR-1 (outward supplies)	B2B, B2CL, B2CS, credit and debit notes, exports, nil-rated, HSN summary and documents issued	`Ctrl+Alt+J` saves the draft GSTR-1 JSON; `Ctrl+Alt+E` saves e-invoice JSON for the period
GSTR-3B (summary return)	Tables 3.1, 3.2 and 4, with tax payable	Print and CSV
GSTR-2B reconciliation	Matches your purchases with the GSTR-2B JSON downloaded from the portal	`Alt+S` imports the JSON; `Ctrl+Alt+T` sets the tolerance
GSTR-9 (annual return) and portal reconciliation	The annual return for a financial year from your books, with HSN summaries (Tables 17 and 18); rows the books can't know are entered by hand	`F2` changes the year; `Ctrl+Enter` enters a row; `Ctrl+Alt+J` saves the JSON; `Ctrl+Alt+X` saves a table as CSV; `Alt+S` compares with files from the portal; `Ctrl+Alt+C` GSTR-9C
GSTR-9C turnover reconciliation	Turnover in your profit and loss account against GSTR-9 (Part A, Tables 5 and 7)	`Ctrl+Enter` enters an adjustment
Input tax credit (GSTR-3B Table 4)	ITC available, reversed and ineligible
Reverse charge register and self-invoices	Purchases under reverse charge and their self-invoices	`Ctrl+Alt+P` prints a self-invoice
Reverse charge and blocked credit flags	Mark purchases as reverse charge or blocked credit	`Alt+R`, `Alt+B`; `Alt+4` the Rule 42 calculator
ITC to reverse for unpaid bills (Rule 37)	Supplier bills unpaid after 180 days
GSTR-1A: changes after filing	Outward vouchers changed after you filed	`Alt+F` marks GSTR-1 as filed
MSME overdue payables (over 45 days)	Supplier bills past 45 days

To file GSTR-1: save the JSON with Ctrl+Alt+J, open it in the GST offline tool, check it there, and upload it from the tool. The JSON hasn't been checked against the offline tool yet. Detail: GST returns.

In GSTR-1, open an HSN summary section and press Ctrl+Alt+X to save Table 12 as CSV.

To prepare GSTR-9:

Open GSTR-9 for the year (or press Enter on its due date on the Desk).
Check the tables worked out from the books. Enter on a row lists the vouchers behind it.
Enter what the books can't know with Ctrl+Enter: amendments, deemed exports, exempt and non-GST supplies, Table 8A, tax paid, refunds and demands. Entries are kept for the company and year, and sync like the rest of the company.
Get the GSTR-9 JSON with the portal's system-computed values through the GST offline tool (the portal's own summary download is a PDF), or the year's GSTR-1, GSTR-3B and GSTR-2B JSON files. Press Alt+S and pick them to see books against portal, row by row. KhataOS never connects to the portal.
Save the JSON with Ctrl+Alt+J and open it in the GST offline tool. The JSON hasn't been checked against the offline tool yet, so check every table there before you upload.

The Desk shows the GSTR-1, GSTR-3B and other due dates once you set monthly or quarterly (QRMP) returns in the compliance profile.

e-Invoice and e-way bill¶

On a saved Sales invoice or Credit Note, press Ctrl+E (Export):

Generate IRN (e-invoice portal) sends the invoice to an IRP and brings back the IRN and the signed QR code, which then print on the invoice. The IRN screen also cancels an IRN within 24 hours (C) and generates an e-way bill from the IRN (E).
e-Invoice JSON saves the invoice as JSON for the portal's offline upload.
e-Way Bill JSON (Sales and Purchase) saves the JSON for the e-way bill portal's bulk upload.

Set up the IRP: Alt+G, e-Invoice portal (IRP) settings: choose the IRP (the NIC sandbox by default), and enter your API credentials and the IRP's public key.

The IRP connection has been tested only against our own test server, which imitates the published API, not a real IRP. The e-invoice and e-way bill JSON haven't been checked with the official tools. There is no standalone e-way bill API (Part B, cancel, extend) yet. Detail: e-Invoice.

TDS and TCS¶

On a supplier's ledger, fill the TDS section: PAN, deductee type and any certificate for lower deduction. On a customer's, the TCS section.
On expense and purchase ledgers, set the Nature of payment (TDS); on sales and income ledgers, the Nature of collection (TCS).
Alt+G, Deductor details (TAN): your TAN and the person responsible.
In vouchers, KhataOS suggests a TDS line on Journal, Purchase and Payment, and TCS on Sales and Receipt, once the year's threshold is crossed. Ctrl+D removes a suggested line.

Reports in Go To, under TDS: TDS Payable and TCS Payable (with due dates), TDS Quarterly Statement, TDS on payments to non-residents, TCS Quarterly Statement, and Salary TDS estimate. In a quarterly statement, Ctrl+Alt+X saves the statement text file for the FVU (from tax year 2026-27), Ctrl+Alt+J the CSV, and Enter on a challan edits its details.

Validate every statement file with the official File Validation Utility before filing. The salary TDS return and Form 16 aren't produced. Detail: TDS and TCS.

Schedule III¶

Go To, under Statutory: Balance Sheet (Schedule III), Statement of Profit and Loss (Schedule III), Notes to Accounts (Schedule III) and Schedule III mapping (which group goes to which line). Figures for the previous period are included. Detail: Schedule III.

Not there yet¶

Direct filing with the GST portal (through a GSP), GSTR-9C beyond turnover (tax paid and ITC tables), the composition scheme (CMP-08, GSTR-4), more than one GSTIN in a company, ITC-04, TDS certificates and challan matching, payroll (PF, ESI, PT), and the Rule 53 number check on credit and debit notes.