User guide

GST returns and GST TDS

GST returns come from the books, not from a separate spreadsheet. This covers the monthly returns, the TDS government buyers deduct, and what applies to yarn sent for weaving.

Rates

GST rates are held by HSN code with the date each rate starts, and are delivered as signed rule packs from APIE — so a rate change needs no new software, and a bill is always taxed at the rate in force on its date. The current rates follow Notification 9/2025-Central Tax (Rate).

If the rule pack expires, BastraLekha keeps using the last rates it had and shows a permanent banner naming the date they are from — so nobody files a return from out-of-date rates without knowing.

GSTR-1, GSTR-3B and the HSN summary

GST → GSTR-1, GSTR-3B and HSN summary for a month, downloadable for filing.

A bill with the buyer's GSTIN is B2B; without, B2C.
A return reduces tax in the month of the return as a credit note; the month of sale is never rewritten.
Input tax is taken only on bills from registered suppliers; a weaver society without a GSTIN charges none.
Sales across state lines charge IGST; within the state, CGST and SGST.

GST TDS from government buyers

Government departments, local authorities, PSUs and government societies deduct 2% GST TDS on what they pay you (CGST Act section 51). GST → GST TDS:

Mark the customer as a government buyer, with its kind, TAN, and the GSTIN it deducts under if different.
Record their payment on the customer's page with the TDS kept back. It is refused above 2% of the value before GST, and from a customer who is not a government buyer. The TDS waits in "GST TDS receivable".
Record their GSTR-7A certificate when it appears on the portal.
Claim the credit once you accept it on the portal — it moves to the electronic cash ledger. Each certificate is claimed once.

The reconciliation compares, deductor by deductor and month by month, what the books say was deducted against the certificates and the credit claimed — the question a GST auditor asks.

ITC-04 and section 143

Yarn sent to weavers goes on a delivery challan without tax, and must come back within a year. The register of yarn still out and the ITC-04 tables are under Job work.

Selling outside Odisha

An expo in another state needs a GST registration there, usually as a casual taxable person. BastraLekha warns when an expo is set up out of state — see Expos.

Not yet included

E-invoicing through the IRP and e-way bills are optional modules. E-invoicing is mandatory above ₹5 crore aggregate turnover, and e-way bills can apply to stock moved between branches above ₹50,000 — ask your accountant whether either applies to you.