GST bills, notes, quotations and challans
- If the supplier's state and the place of supply are the same, the tax is split equally into CGST and SGST (or UTGST); otherwise IGST applies.
- Tax per line = taxable value × GST rate ÷ 100. The invoice shows an HSN/SAC-wise tax summary and the total in words.
- The GSTIN entered is checked for format and check digit; this does not prove the GSTIN is active. Check it on the GST portal search.
- Invoice fields follow rule 46 of the CGST Rules; credit and debit notes follow section 34 and rule 53. See the GST invoice format guide.
GSTR-1 JSON maker
- The file follows the JSON structure that the GST Offline Tool produces and the portal accepts in GSTR-1 › Prepare Offline.
- Invoices to a GSTIN go to B2B; sales to unregistered buyers go to B2C (large) or B2C (others) by value and place of supply; credit and debit notes go to CDNR/CDNUR; the HSN summary uses the official HSN list of the Offline Tool; e-commerce supplies go to table 14.
- Amendment tables are not made. Always check the summary on the portal before you file.
GSTR-3B and GSTR-2B reconciliation
- Output tax comes from your GSTR-1 JSON; input tax credit comes from GSTR-2B.
- Set-off follows sections 49, 49A and 49B: IGST credit first for IGST, then CGST and SGST; CGST and SGST credit are never used for each other.
- Purchase bills are matched by supplier GSTIN and bill number (ignoring spaces, slashes and leading zeros), with a ₹1 tolerance on value and tax.
Ledger maker
Each party's ledger lists bills as debits and payments as credits in date order with a running balance. The complete ledger combines all parties.
Balance sheet maker
Figures come from the balance sheet and P&L schedules of your ITR JSON or from what you type. The layout follows Schedule III of the Companies Act (Division I for AS, Division II for Ind AS) for companies and the ICAI guidance note format for non-corporate entities.
Free tools
- GST calculator: GST = price × rate ÷ 100; price before GST from an inclusive price = price × 100 ÷ (100 + rate).
- HSN finder: searches the HSN/SAC list of the GST Offline Tool.
- Due date calendar: regular due dates under the GST and income tax rules; later extensions are not added automatically.
Testing
Every release is tested by making bills, ledgers and GSTR-1 JSON files from sample data and checking the JSON against the Offline Tool rules. Tell us if you find a wrong result: see the corrections policy.
Last updated: 7 November 2026.