DRKDS GST Reports - User Manual

1. Introduction

DRKDS India GST Reports is a comprehensive GST reporting solution designed for Indian businesses using Odoo 19 Community Edition. It provides all the reports needed for GST compliance and filing.

Key Features

GSTR-1 Report

Complete outward supplies report with B2B, B2C Large, B2C Small, Credit Notes, and Export invoices.

GSTR-3B Report

Summary return with outward supplies, inward supplies, ITC, and tax payable details.

HSN Summary

HSN/SAC wise summary of sales and purchases for accurate reporting.

ITC Register

Input Tax Credit tracking and reconciliation for proper credit utilization.

JSON Export

GST Portal compatible JSON files for direct upload and filing.

Multi-format Export

Export to JSON, Excel, and PDF formats for various needs.

GST Overview

Goods and Services Tax (GST) is India's unified indirect tax system that replaced multiple taxes. Key components:

CGST: Central GST - collected by Central Government
SGST: State GST - collected by State Government
IGST: Integrated GST - for inter-state transactions
UTGST: Union Territory GST - for UTs without legislature

2. Installation

Prerequisites

Odoo 19 Community Edition
Required Odoo modules: account, contacts, product
Company with Indian address

Installation Steps

Copy Module: Place drkds_gst_reports folder in Odoo addons directory
Update Apps List: Go to Apps > Update Apps List
Search & Install: Search "DRKDS India GST" and click Install
Configure: Set up company GSTIN and other settings

Note: The module automatically loads Indian state codes and standard GST tax rates on installation.

3. Configuration

Company GSTIN Setup

Go to Settings > General Settings > Companies
Select your company
In the GST tab, enter your GSTIN (15-digit)
The state is automatically detected from GSTIN
Save changes

GSTIN Format

GSTIN is a 15-character alphanumeric code:

Position	Characters	Description
1-2	State Code	State where registered (e.g., 27 for Maharashtra)
3-12	PAN	PAN of the entity
13	Entity Number	Number of registrations in state (1-9, A-Z)
14	Default	Default value 'Z'
15	Check Digit	Checksum digit

Example GSTIN

27AABCU9603R1ZM

27 = Maharashtra
AABCU9603R = PAN
1 = First registration
Z = Default
M = Check digit

4. Master Data Setup

Partner GSTIN

Configure GSTIN for your customers and vendors:

Go to Contacts
Open the partner record
In GST tab, enter GSTIN
Select GST Treatment:
- Registered Regular
- Registered Composition
- Unregistered
- Consumer
- Overseas
- Special Economic Zone
- Deemed Export
Save the partner

HSN/SAC Codes

Configure HSN (goods) or SAC (services) codes on products:

Go to Inventory > Products
Open product
In GST tab, enter HSN/SAC Code
For goods: 4 or 8 digit HSN code
For services: 6 digit SAC code
Save product

HSN Requirement:

Turnover < Rs. 5 Crore: 4-digit HSN
Turnover > Rs. 5 Crore: 6-digit HSN

GST Tax Configuration

The module creates standard GST taxes automatically:

0% 5% 12% 18% 28% Nil Rated Exempt

Tax Name	CGST	SGST	Total	Use Case
GST 5%	2.5%	2.5%	5%	Intra-state (same state)
GST 12%	6%	6%	12%	Intra-state
GST 18%	9%	9%	18%	Intra-state (most common)
GST 28%	14%	14%	28%	Intra-state (luxury items)
IGST 5%	-		5%	Inter-state
IGST 12%	-		12%	Inter-state
IGST 18%	-		18%	Inter-state
IGST 28%	-		28%	Inter-state

5. GSTR-1 Report

What is GSTR-1?

GSTR-1 is a monthly/quarterly return containing details of all outward supplies (sales). It must be filed by the 11th of the following month.

GSTR-1 Sections

Section	Description	Criteria
B2B	Business to Business	Sales to registered dealers (GSTIN available)
B2C Large	Business to Consumer (Large)	Inter-state sales to unregistered > Rs. 2.5 Lakhs
B2C Small	Business to Consumer (Small)	All other B2C transactions
CDNR	Credit/Debit Notes (Registered)	CN/DN issued to registered parties
CDNUR	Credit/Debit Notes (Unregistered)	CN/DN issued to unregistered parties
EXP	Export Invoices	Exports with/without payment of tax
NIL	Nil Rated/Exempt	Nil rated, exempt, non-GST supplies
HSN	HSN Summary	HSN-wise summary of outward supplies

Generating GSTR-1

Go to Accounting > GST Reports > GSTR-1
Select the Period (month/quarter)
Click Generate Report
Review each section in tabs
Click Export JSON for portal upload

B2B Invoice Details

For each B2B invoice, the following is reported:

GSTIN of recipient
Invoice number and date
Invoice value
Place of supply
Reverse charge (Y/N)
Invoice type (Regular, SEZ, Deemed Export)
Rate-wise breakup (Taxable value, CGST, SGST/IGST, Cess)

Important: Ensure all customer GSTINs are correctly entered. Invalid GSTINs will cause filing errors on the GST portal.

6. GSTR-3B Report

What is GSTR-3B?

GSTR-3B is a simplified monthly summary return for payment of tax. It must be filed by the 20th of the following month.

GSTR-3B Sections

3.1 - Outward Supplies

Category	Description
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)	Regular taxable sales
(b) Outward taxable supplies (zero rated)	Exports and SEZ supplies
(c) Other outward supplies (Nil rated, exempted)	Non-taxable supplies
(d) Inward supplies (liable to reverse charge)	RCM purchases
(e) Non-GST outward supplies	Non-GST items

4. Input Tax Credit

Category	IGST	CGST	SGST
ITC Available	xxx	xxx	xxx
ITC Reversed	xxx	xxx	xxx
Net ITC	xxx	xxx	xxx
Ineligible ITC	xxx	xxx	xxx

6.1 - Tax Payable

Summary of tax liability after adjusting ITC.

Generating GSTR-3B

Go to Accounting > GST Reports > GSTR-3B
Select the Month
Click Generate Report
Review auto-calculated values
Export to PDF or JSON

Auto-Calculation: The report automatically calculates values from your posted invoices and bills. No manual data entry required!

7. HSN Summary Report

Purpose

HSN Summary provides a consolidated view of outward supplies grouped by HSN/SAC code. This is required for GSTR-1 filing.

Report Contents

Field	Description
HSN Code	HSN/SAC code of the product
Description	Description of goods/services
UQC	Unit Quantity Code (NOS, KGS, MTR, etc.)
Total Quantity	Sum of quantities sold
Total Value	Total invoice value
Taxable Value	Value on which tax is calculated
IGST	Integrated GST amount
CGST	Central GST amount
SGST	State GST amount
Cess	Cess amount (if applicable)

Generating HSN Summary

Go to Accounting > GST Reports > HSN Summary
Select Date Range
Choose Type: Sales / Purchases / Both
Click Generate
Export to Excel or PDF

Missing HSN: Products without HSN codes will be grouped under "Not Specified". Ensure all products have proper HSN codes before filing.

8. Input Tax Credit Register

Purpose

The ITC Register tracks all input tax credit from purchases, helping with GSTR-2A/2B reconciliation and proper credit utilization.

ITC Categories

Category	Description	Eligible?
Inputs	Raw materials, consumables	Yes
Input Services	Professional services, rent, etc.	Yes
Capital Goods	Machinery, equipment	Yes
Blocked Credit	Personal use, motor vehicles, etc.	No

Report Features

Supplier-wise ITC summary
GSTIN-wise breakup
Invoice-level details
Rate-wise ITC analysis
Reversal tracking

Generating ITC Register

Go to Accounting > GST Reports > ITC Register
Select Date Range
Choose filters (supplier, tax rate, etc.)
Click Generate
Export for reconciliation

9. JSON Export for GST Portal

GST Portal Compatible Export

Export your returns in JSON format for direct upload to the GST portal.

Exporting GSTR-1 JSON

Generate GSTR-1 report for the period
Review all sections for accuracy
Click Export JSON
Save the downloaded file
Upload to GST Portal using Offline Tool

JSON Structure

The exported JSON follows GST Portal specifications:

gstin: Your GSTIN
fp: Filing period (MMYYYY)
b2b: B2B invoice details
b2cl: B2C Large details
b2cs: B2C Small summary
cdnr: Credit/Debit notes (registered)
cdnur: Credit/Debit notes (unregistered)
exp: Export details
nil: Nil/Exempt supplies
hsn: HSN summary

Validation: The JSON is validated before export to ensure compatibility with the GST portal. Any errors are displayed for correction.

10. Excel Export

Excel Reports Available

GSTR-1 Excel template (for manual filing)
HSN Summary Excel
ITC Register Excel
Tax Summary Excel

Uses of Excel Export

Manual verification before filing
Sharing with CA/Tax Consultant
Record keeping
Reconciliation with books

11. GST Filing Process

Monthly Filing Workflow

Day 1-10: Complete all invoicing for the month
Day 5-10: Review and verify all invoices
Day 8-10: Generate GSTR-1 report and export JSON
By 11th: File GSTR-1 on GST Portal
Day 15-18: Generate GSTR-3B report
By 20th: File GSTR-3B and pay tax

Filing Due Dates

Return	Monthly	Quarterly (QRMP)
GSTR-1	11th of next month	13th of next month after quarter
GSTR-3B	20th of next month	22nd/24th of next month after quarter

Late Filing Penalty:

GSTR-1: Rs. 50/day (Rs. 20/day for nil return)
GSTR-3B: Rs. 50/day (Rs. 20/day for nil return)
Maximum: Rs. 5,000
Plus: Interest @18% p.a. on tax due

12. State Codes Reference

Indian State Codes for GST

Code	State/UT	Code	State/UT
01	Jammu & Kashmir	20	Jharkhand
02	Himachal Pradesh	21	Odisha
03	Punjab	22	Chhattisgarh
04	Chandigarh	23	Madhya Pradesh
05	Uttarakhand	24	Gujarat
06	Haryana	26	Dadra & Nagar Haveli
07	Delhi	27	Maharashtra
08	Rajasthan	29	Karnataka
09	Uttar Pradesh	30	Goa
10	Bihar	32	Kerala
11	Sikkim	33	Tamil Nadu
12	Arunachal Pradesh	34	Puducherry
13	Nagaland	35	Andaman & Nicobar
14	Manipur	36	Telangana
15	Mizoram	37	Andhra Pradesh
16	Tripura	38	Ladakh
17	Meghalaya	97	Other Territory
18	Assam	99	Centre Jurisdiction
19	West Bengal

13. GST Tax Rates Reference

Standard GST Rates

Rate	Category Examples
0%	Fresh fruits, vegetables, milk, bread, salt, books
5%	Packaged food, coal, fertilizers, essential medicines, transport services
12%	Computers, processed food, mobile phones, business class air tickets
18%	Most goods and services - IT services, restaurants, capital goods
28%	Luxury items - automobiles, tobacco, aerated drinks, cement

Special Categories

Category	Treatment
Exempt	No GST applicable (e.g., education, healthcare)
Nil Rated	0% GST but eligible for ITC
Non-GST	Outside GST scope (e.g., petrol, alcohol)
Reverse Charge	Recipient pays tax instead of supplier

14. Frequently Asked Questions

General

Q: Why is my CGST/SGST showing as IGST?

A: Check if the customer's state matches your company's state. If states are different, IGST applies. Verify state codes in both company and partner records.

Q: How do I handle advance payments?

A: Create advance receipt with appropriate GST. When invoice is raised, adjust the advance and claim credit for previously paid tax.

Q: What if customer GSTIN is invalid?

A: The module validates GSTIN format. For portal verification, use the GSTIN Search on gst.gov.in. Invalid GSTINs will be flagged in reports.

Reports

Q: GSTR-1 shows different amount than my books?

A: Check for:

Unposted invoices (only posted invoices are included)
Date range selection
Credit notes that may reduce values

Q: How to report exports?

A: Use partner GST treatment "Overseas" for export customers. Apply either "Export with Payment" or "Export without Payment" tax. Shipping bill number is required.

Q: Can I generate quarterly GSTR-1?

A: Yes, select the quarter date range when generating the report. JSON export will format correctly for quarterly filing.

Technical

Q: JSON export fails - what to check?

A: Common issues:

Missing company GSTIN
Invalid customer GSTINs
Missing HSN codes
Invoice dates outside selected period

Q: How to handle amendments?

A: Create credit/debit notes for corrections. These will appear in CDNR/CDNUR sections. For complete cancellation, use full credit note.