The CGST Act, its rules, notifications and rulings — encoded into a fast, plain-English interface. Not PDFs. Not spreadsheets. Instant answers.
ITC shall not be available in respect of food, beverages, outdoor catering, beauty treatment, health services, cosmetic & plastic surgery...
Liability to pay tax on reverse charge basis on notified categories of supply, or when supplier is unregistered...
A registered person supplying taxable goods shall issue a tax invoice containing prescribed particulars...
Ledgester is not just calculators. It is the Act itself — structured, cross-linked, and instant. Each tool implements the section it cites.
Charge of CGST, IGST on supply of goods/services. Rate of tax, composition levy, reverse charge applicability.
Input tax credit available where goods/services received for business, invoice possessed, tax paid to government.
ITC not available on motor vehicles, food, beverages, works contract services and other specified categories.
Every registered taxable person must issue a tax invoice showing prescribed particulars. Serial numbering, GSTIN, tax breakup.
GSTR-1 — statement of outward supplies furnished monthly or quarterly depending on scheme election.
GSTR-3B — summary return with tax liability, ITC claimed and payment details. Monthly or QRMP filing.
GSTR-9 — annual consolidated statement of outward supplies, inward supplies, ITC, tax paid. Due by 31st December.
Late filing of returns attracts late fee. Specified amounts per day of delay, with caps and concessions.
18% per annum on net tax liability, computed from due date to actual payment date.
Rules for determining whether transaction is intra-state (CGST+SGST) or inter-state (IGST). Goods, services, B2B, B2C.
Notified services where recipient pays tax instead of supplier. Advocate, GTA, director services, imports.
Aggregate turnover phases for mandatory IRN generation. Current: ₹5 cr. Historical phases documented.
Understanding the section is step one. Ledgester also runs the document generation, Tally reconciliation, and compliance tracking that CA firms need daily.
Create GST-compliant tax invoices with seller/buyer profiles, line items, tax breakup, and PDF export. Templates included.
Build client-ready quotations with terms, item tables, discounts, GST and totals. Export as PDF for negotiation and closure.
Keep GST workings structured for accounting handoff. Consistent party names, ledger classifications, and voucher-ready values.
Track return due dates, payment deadlines, annual tasks with practical reminders so teams stay ahead of filing cycles.
17(5). 9(3). 31. Any one will do. The Act is the interface.
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