GHABRAO MAT — ye bug nahi, GST ka rule hai.
SAMJHO
- Dental/healthcare services GST-EXEMPT hain (0%). Isliye treatment ke bills GSTR-1 ke TAXABLE section me nahi aate — wo exempt/nil-rated turnover me report hote hain.
- Pharmacy me becha saman (medicines, brushes, pastes) TAXABLE hai — wahi GSTR-1 ke taxable invoices me dikhega.
- Isliye 'sales kam dikh rahi' ka matlab usually ye hai ki CA sirf taxable figure dekh raha hai — total turnover = taxable (pharmacy) + exempt (dental).
CA KO KYA do:
- GST hub se GSTR-1 ka JSON aur 3B worksheet nikalo — usme taxable aur exempt ka breakup hota hai.
- Saath me accounting/revenue report do jisme total collections dikhein — CA dono milakar reconcile kar lega.
CHECK karo (agar sach me figures galat lagein):
- Pharmacy bills me GST calculate ho raha hai? Pharmacy items pe tax rate set hai?
- Sab bills sahi date-range me hain? Backdated entries filing period ke baad to nahi hui?
PREVENTION
GST hub ka filing calendar use karo — due dates ke reminders milte hain, last-minute reconciliation ka panic nahi hota.