GST Place of Supply, Input Tax Credit & Offline GSTR-1 / GSTR-3B JSON
How Deku computes intra-state vs inter-state GST, handles Rule 88A ITC set-off, and builds offline GSTN JSON files.
Inspect GSTR-1 & 3B Returns in Aster Trading Co.
Launches an isolated session straight into /gst/returns.
1. Place of Supply & Tax Splits
When supplier state matches customer Place of Supply, tax lines split equally into CGST and SGST. Cross-state supplies apply IGST automatically. GSTIN check digits are validated server-side before saving parties or invoices.
2. ITC Register & Offline JSON Export
Purchase bills separate eligible ITC from Section 17(5) blocked credits and compute Rule 88A set-offs cleanly. Deku exports verified GSTR-1 and GSTR-3B JSON schemas ready for manual upload on `gst.gov.in`.
Automated direct IRP (INV-01 IRN), NIC E-Way Bills, and OTP GST portal filing require configuring a live GSP provider. Inside the Learn Demo, GSP routes remain strictly simulated.