शब्दावली

GST और accounting terms, सरल भाषा में।

India में small business चलाते समय सामने आने वाले GST और accounting terms का त्वरित संदर्भ — हर एक के साथ एक-लाइन जवाब, पूरी परिभाषा, और ये एक-दूसरे से कैसे जुड़े हैं।

परिभाषाएँ

GST: India’s single, nationwide indirect tax on the supply of goods and services.; पूरी परिभाषा
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.; संबंधित: GSTR-1 GSTR-3B E-invoice E-way bill
GSTR-1: The GST return that reports your outward supplies (sales).; पूरी परिभाषा
A monthly or quarterly GST return that reports all outward supplies (sales) made by a registered business in India.; संबंधित: GST GSTR-3B E-invoice
GSTR-3B: The monthly summary return where you declare sales, input tax credit and net GST payable.; पूरी परिभाषा
A monthly self-declared summary GST return reporting total sales, input tax credit and net GST payable.; संबंधित: GST GSTR-1 TDS
E-invoice: A B2B invoice validated on the government IRP portal, stamped with an IRN and QR code.; पूरी परिभाषा
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.; संबंधित: GST GSTR-1 E-way bill
E-way bill: The electronic document required to move goods above a value threshold under GST.; पूरी परिभाषा
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.; संबंधित: GST E-invoice
TDS: Tax withheld at the time of payment and deposited with the government on the payee’s behalf.; पूरी परिभाषा
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.; संबंधित: GST GSTR-3B

FAQ

GST शब्दावली — सामान्य प्रश्न

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 ढूँढना बंद करें — software को संभालने दें।

Nidhi Books GST-ready invoices, e-invoices, e-way bills और GSTR-1, GSTR-3B का data बनाता है। पहले app के लिए सिर्फ़ ₹399/month।

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