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Glossary

GST aur accounting terms, simple bhaasha mein.

India mein small business chalaate waqt jo GST aur accounting terms saamne aate hain unka quick reference — har ek ke saath ek-line jawaab, poori definition, aur yeh dusron se kaise jude hain.

Definitions

GST
India’s single, nationwide indirect tax on the supply of goods and services.
Poori definition

Goods and Services Tax — India’s unified indirect tax on the supply of goods and services, replacing most earlier central and state taxes with a single multi-stage, destination-based tax.

Related: GSTR-1 GSTR-3B E-invoice E-way bill
GSTR-1
The GST return that reports your outward supplies (sales).
Poori definition

A monthly or quarterly GST return that reports all outward supplies (sales) made by a registered business in India.

Related: GST GSTR-3B E-invoice
GSTR-3B
The monthly summary return where you declare sales, input tax credit and net GST payable.
Poori definition

A monthly self-declared summary GST return reporting total sales, input tax credit and net GST payable.

Related: GST GSTR-1 TDS
E-invoice
A B2B invoice validated on the government IRP portal, stamped with an IRN and QR code.
Poori definition

An electronic invoice that, under India’s GST regime, is validated on the government IRP portal and assigned an IRN and QR code; mandatory for B2B invoices above a turnover threshold.

Related: GST GSTR-1 E-way bill
E-way bill
The electronic document required to move goods above a value threshold under GST.
Poori definition

An electronic document required under India’s GST regime for the movement of goods above a value threshold, generated on the e-way bill portal.

Related: GST E-invoice
TDS
Tax withheld at the time of payment and deposited with the government on the payee’s behalf.
Poori definition

Tax Deducted at Source — tax withheld by a payer at the time of certain payments and deposited with the government on the payee’s behalf.

Related: GST GSTR-3B
FAQ

GST glossary FAQs

What is the difference between GSTR-1 and GSTR-3B? +
GSTR-1 is a detailed return of your outward supplies (every sales invoice), while GSTR-3B is a summary return where you self-declare total sales, claim input tax credit, and pay the net GST due. Most businesses file GSTR-1 first, then GSTR-3B for the same period.
When is an e-invoice mandatory under GST? +
E-invoicing is mandatory for B2B invoices once a business crosses the government turnover threshold. The invoice must be reported to the Invoice Registration Portal (IRP), which returns an IRN and a signed QR code that must appear on the invoice.
Is an e-way bill the same as an e-invoice? +
No. An e-invoice authenticates a B2B invoice on the IRP portal, whereas an e-way bill authorises the physical movement of goods above a value threshold. A single consignment can require both, and e-invoice data can auto-populate the e-way bill.
How is TDS different from GST? +
GST is an indirect tax on the supply of goods and services. TDS (Tax Deducted at Source) is a mechanism for collecting income tax: the payer withholds a portion of certain payments and deposits it with the government on the payee’s behalf. There is also a separate TDS-under-GST provision for specific notified deductors.
Does 399apps software handle GST returns, e-invoices and e-way bills? +
Yes. Nidhi Books, the GST accounting app on 399apps, generates GST-ready invoices and the data you need for GSTR-1 and GSTR-3B, and supports e-invoice and e-way bill workflows — starting at ₹399/month for your first app.
GST-ready software

GST terms dhoondhna band karein — software ko handle karne dein.

Nidhi Books GST-ready invoices, e-invoices, e-way bills aur GSTR-1, GSTR-3B ka data banata hai. Pehle app ke liye sirf ₹399/month.

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