- Line
- 40 hours at ₹1,500.00
- Taxable value
- ₹60,000.00
- CGST 9%
- ₹5,400.00
- SGST 9%
- ₹5,400.00
- Total
- ₹70,800.00
01 / 08
One sale
A design studio in Maharashtra bills a customer for hours of work. That one invoice is what we’ll follow into the books.
Move the hours and the rate. Every figure on the stage is worked out by the same GST code INDRA uses for real invoices, in whole paise, so nothing drifts by a paisa.
02 / 08
GST: split in your state, whole across states
When the customer is in your own state, the GST is split in half: CGST for the centre and SGST for the state. When the customer is in another state, it is one tax, IGST.
INDRA decides this from the “place of supply”: unless you set it, the state on the customer’s GSTIN, else the state in their details, else yours. Switch the customer to Karnataka and watch.
03 / 08
Rounded to the rupee
Indian invoices usually show a total in whole rupees. INDRA rounds the total to the nearest rupee and shows the difference as its own line, Round off, so the paise are never hidden.
04 / 08
One invoice, four lines in the books
Double-entry means every amount is written twice: once where the value goes and once where it comes from. For this sale:
The customer now owes you the full total (a debit to what customers owe you). You earned the taxable value, and you collected GST that belongs to the government (both credits).
Debit and credit are only the two columns. Left side, right side. They must come out equal.
05 / 08
Debits must equal credits
INDRA will not post an entry that doesn’t balance. Not a rupee off, not a paisa off. It refuses the whole entry and says by how much.
Leave out the GST lines and see the refusal, word for word as the books give it (amounts in paise).
06 / 08
The customer pays by UPI
Add your UPI ID in Settings and your open invoices and payment reminders carry a UPI payment link. The QR on the stage is the standard UPI link any UPI app reads: your UPI ID, your name, the exact amount, and the invoice number as the note.
The money goes straight to your bank account. INDRA never touches it.
07 / 08
Two more lines settle it
When you record the payment, two lines post: money comes into the bank (a debit), and what the customer owes goes down by the same amount (a credit).
Cash goes to “Cash in hand” instead. Everything else, UPI included, goes to Bank.
08 / 08
What the books now say
After the sale and the payment, the customer owes nothing, the bank is up by the total, your sales are up by the taxable value, and the GST you collected sits as money you owe the government until you file.
You never typed a debit or a credit. Approving the invoice and recording the payment did it, and both left a signed receipt.