📊 GST Summary

📌 Overview

The GST Summary report provides a consolidated summary of GST transactions for the selected period. It displays the GST collected on Sales, GST paid on Purchases, Input Tax Credit (ITC), Tax Liability, Cash Ledger balances, and Closing GST position.

This report helps users verify GST calculations before filing GST Returns and before generating the GST Utilization voucher.

📍 Menu Path

📂 Menu → Reports → GST Reports → GST Summary

🎯 Purpose

📈 Review GST collected on Sales.
📥 Review GST paid on Purchases.
💰 Verify Taxable Amount and GST Amount.
💳 Check available Input Tax Credit (ITC).
🏦 Review Electronic Cash Ledger balance.
⚖️ Verify Net GST Liability.
⚡ Automatically generate GST Utilization.
🧾 Verify GST before filing GST Returns.

📚 GST Summary Sections

Section	Description
🅰️ A. Details of Outward Supply	Displays Sales transactions, Output GST Liability, Taxable Amount, CGST, SGST, IGST and Cess.
🅱️ B. Details of Inward Supply	Displays Purchase transactions, GST Expense Entries and available Input Tax Credit.
💳 C. Cash Ledger	Displays available Electronic Cash Ledger balance for GST payment.
⚖️ E. Net Position After Utilization	Shows Total GST Liability, ITC Utilization and Cash Ledger Utilization.
📦 F. Closing	Displays Closing ITC, Closing Tax Payable and Closing Cash Ledger balances.

📋 Report Columns

Column	Description
🏷 GST Type	GST Transaction Category.
💰 Taxable Amount	Total Taxable Value.
🧾 CGST	Central GST Amount.
🧾 SGST	State GST Amount.
🧾 IGST	Integrated GST Amount.
🏛 Cess	Applicable GST Cess.
📂 Group	GST Reporting Section.

⚡ Hawala (Auto GST Utilization)

The Hawala button is available on the GST Summary screen.

Instead of calculating GST Utilization manually, simply click the ⚡ Hawala button and the software automatically prepares the GST Utilization Voucher.

✅ Automatically Calculates

💳 Available Input GST
📈 Output GST Liability
🏦 Cash Ledger Utilization
⚖️ Remaining GST Payable
🧾 GST Utilization Voucher

🧾 GST Utilization Screen

The GST Utilization voucher adjusts available Input GST and Cash Ledger against Output GST Liability.

The screen can be opened in two different ways.

Option	Description
⚡ Option 1 (Recommended)	Menu → Reports → GST Reports → GST Summary Click Hawala. The software automatically calculates and creates the complete GST Utilization Voucher.
✍️ Option 2 (Manual)	Menu → Transaction → GST → GST Utilization Open the GST Utilization screen directly and enter all ledger entries manually.

📝 GST Utilization Fields

Field	Description
📅 Date	GST Utilization Voucher Date.
🔢 Voucher No.	Voucher Number.
📄 Doc Date	Document Date.
📤 Utilization From A/c (Cr)	Input GST or Cash Ledger from which GST is utilized.
📥 Utilization For A/c (Db)	Output GST Ledger where GST is adjusted.
💰 Amount	GST Amount being utilized.
📝 Narration	Remarks for GST Utilization.

⚙️ How Hawala Works

📊 GST Summary ➡️ 🧮 Calculate Output GST ➡️ 💳 Check Available ITC ➡️ 🏦 Check Cash Ledger ➡️ ⚖️ Apply GST Utilization Rules ➡️ 🧾 Create GST Utilization Voucher Automatically

When the user clicks ⚡ Hawala, the software performs the following steps automatically:

1️⃣ Calculates Total Output GST Liability.
2️⃣ Calculates available CGST, SGST and IGST Input Credit.
3️⃣ Applies GST Utilization rules.
4️⃣ Adjusts available ITC against Output GST.
5️⃣ Uses Cash Ledger for remaining GST Liability.
6️⃣ Creates GST Utilization Voucher automatically.
7️⃣ User only needs to verify and Save the voucher.

🎁 Benefits of Hawala

⚡ One Click GST Utilization.
🧮 Eliminates Manual GST Calculation.
📉 Reduces Posting Errors.
💼 Saves Monthly GST Processing Time.
💳 Correctly Utilizes Input Tax Credit.
🏦 Automatically Uses Cash Ledger Balance.
🧾 Improves GST Accuracy.
✅ Ensures Better GST Compliance.

💡 Example

Scenario

Output CGST Liability : ₹40,000
Available Input CGST : ₹30,000
Cash Ledger Balance : ₹10,000

After clicking ⚡ Hawala

💳 ₹30,000 is adjusted from CGST (Input).
🏦 ₹10,000 is adjusted from Cash Ledger.
🧾 GST Utilization Voucher is created automatically.
📊 Output GST Liability becomes fully adjusted.

The same process is automatically performed for CGST, SGST and IGST according to GST utilization rules.

📌 Key Points

📊 GST Summary provides a consolidated GST report for the selected period.
📈 Displays Outward Supply, Inward Supply, Cash Ledger, Net Position and Closing Balances.
⚡ Hawala automatically creates the GST Utilization Voucher.
✍️ GST Utilization can also be entered manually from Menu → Transaction → GST → GST Utilization.
💳 Input GST is utilized before Cash Ledger according to GST rules.
🧾 The generated voucher updates GST Ledgers accurately.
✅ Recommended to use Hawala instead of manual entry to reduce errors and save processing time.

GST Summary Report in ecount – View, Verify, and Auto‑Generate GST Utilization with Hawala