Pack pays
communautaireInde
Ekwo est un logiciel de comptabilité libre et open source. Son pack Inde contient le plan comptable (Indian reference chart of accounts (Schedule III), 164 comptes), 7 taux de taxe en INR, la déclaration périodique (FORM GSTR-3B — summary return of outward and inward supplies, input tax credit and tax paid, 34 cases) et les états financiers (Balance Sheet — Schedule III, Division I, Statement of Profit and Loss — Schedule III, Division I). Dernière vérification le 2026-09-26, au regard de 24 textes de loi et sources officielles.
- Code pays
IN- Monnaie
INR- Version du pack
0.2.0- Dernière vérification
- 2026-09-26
Ce que contient le pack
- Plans comptablesCe qu’une société installe, et à qui chaque plan est destiné.
default(par défaut) — 164 comptes, pour companies
- TaxesCombien le pack en contient, à quels taux distincts, et quels traitements il sait exprimer.
- 41 taxes aux taux de 0, 3, 5, 12, 18, 28, 40
domestic,domestic_reverse_charge,exempt,export,foreign_services_received,import,not_subject - Déclaration périodiqueLe formulaire dans lequel les comptes sont reportés, les périodicités de dépôt et le nombre de ses cases.
IN-GSTR-3B— 34 cases, déposée month ou quarter
- ÉchéanceUne règle du pays, pas une date. Un pack qui ne sait pas énoncer sa règle n’énonce rien.
- le 20 du mois suivant la période
- Le fichier déposéLa brique de packages/formats qui le produit, lorsqu’elle existe.
- déposée à la main sur le portail de l’administration
- Facture électroniqueLe profil que le pays impose, la date à laquelle il s’applique, et le texte qui l’impose.
- aucun profil déclaré
- Où arrive le solde de taxeLes comptes sur lesquels une déclaration déposée est soldée, par rôle.
- à payer
2280 - à récupérer
1650
- à payer
- Relevés bancairesLes formats qu’envoient les banques de ce pays, et si quelque chose ici sait les lire.
mt940aucun lecteur pour l’instantcsv— pris en charge
- Fichiers de paiementLes formats que les banques du pays acceptent pour un paiement sortant.
csv- États financiersLes schémas sur lesquels le plan comptable fait ses états, et la taxonomie dans laquelle leurs clés sont écrites.
IN-SCH3-BS— 33 lignesIN-SCH3-PL— 20 lignes
- Qui l’a reluUn pack est relu quand un professionnel nommé l’a confronté à la loi, et jamais avant.
communautaireaucun relecteur nommé24 sources citées- Dernière vérification au regard de la loiLe jour le plus récent où quelqu’un a ouvert l’un des textes à partir desquels le pack a été construit.
- 2026-09-26
- Version du packLe nom que se donne ce pack, le jour où il déclare sa transcription exacte, et les langues qu’il publie.
0.2.0— publié le 2026-09-26en
Libre, et opéré
Où s’arrête le cœur ouvert.
La frontière est opérationnelle, pas fonctionnelle. Tout ce qui fonctionne tout seul relève du cœur ouvert ; ce qui exige des identifiants, un certificat ou un canal que quelqu’un fait tourner relève de l’édition hébergée.
IN-GSTR-3BdeclarationGratuit, pour toujoursComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2280. The deposit number and the administration’s own words come back into your own database.
OpéréTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
mt940bank statementGratuit, pour toujoursNot yet: no brick of packages/formats/ reads mt940.
OpéréFetching the statement without being handed it: a PSD2 aggregator contract.
csvbank statementGratuit, pour toujoursA csv file the bank hands over is read and matched against the ledger.
OpéréFetching the statement without being handed it: a PSD2 aggregator contract.
Ce à partir de quoi il a été construit
24 sources — la loi à laquelle ce pack a été confronté
- Central Goods and Services Tax Act, 2017 (12 of 2017), section 9 — levy of the central tax on intra-State supplies at rates not exceeding twenty per cent; alcoholic liquor excluded and five petroleum products deferred (9(1), 9(2)); reverse charge on notified supplies (9(3)) and on notified supplies from unregistered suppliers (9(4))
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 11 — power to exempt goods or services from the whole or any part of the tax by notification
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 12 — time of supply of goods: the earlier of the date of the invoice, or the last date by which section 31 requires it, and the date the payment is received
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 16 — eligibility and conditions for taking input tax credit
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 17 — apportionment of credit and blocked credits (17(5))
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 31 — tax invoice
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 36 — retention of accounts and records until seventy-two months after the due date of the annual return
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 37 — furnishing details of outward supplies (FORM GSTR-1)
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 39 — furnishing of returns, monthly, or quarterly for a notified class of registered persons
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Central Goods and Services Tax Act, 2017, section 49 — payment of tax through the electronic cash and credit ledgers, and the order in which credit of each head is set off (49(5))
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Integrated Goods and Services Tax Act, 2017 (13 of 2017), section 5 — levy of the integrated tax on inter-State supplies at rates not exceeding forty per cent, on imported goods under section 3 of the Customs Tariff Act, and on reverse charge (5(3), 5(4))
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Integrated Goods and Services Tax Act, 2017, section 7 — inter-State supply, including imports (7(2), 7(4)) and supplies outside India or to a Special Economic Zone (7(5))
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Integrated Goods and Services Tax Act, 2017, section 8 — intra-State supply: supplier and place of supply in the same State or Union territory
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Integrated Goods and Services Tax Act, 2017, section 16 — zero rated supply: exports and supplies to a Special Economic Zone, credit kept, and supply under bond or Letter of Undertaking without payment of integrated tax
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · law · consulté le 2026-09-26
- Notification No. 9/2025-Integrated Tax (Rate), 17 September 2025, as corrected on 18 September 2025, in force from 22 September 2025 — integrated tax on goods at 5 % (Schedule I), 18 % (II), 40 % (III), 3 % (IV), 0.25 % (V), 1.5 % (VI) and 28 % (VII), superseding Notification No. 1/2017-Integrated Tax (Rate); the Central Tax (Rate) notification of the same number prints the same schedules at half the rate
Central Board of Indirect Taxes and Customs (text as compiled by the GST & Indirect Taxes Committee of the Institute of Chartered Accountants of India) · regulation · consulté le 2026-09-26
- Government notifies 1 February 2026 as the date from which additional excise duty is levied on tobacco products — pan masala, cigarettes and tobacco at 40 % GST, biris at 18 %, the compensation cess replaced
Prasar Bharati — All India Radio News (News Services Division) · guidance · consulté le 2026-09-26
- Central Goods and Services Tax Rules, 2017, rule 46 — particulars of a tax invoice: a consecutive serial number of up to sixteen characters unique for a financial year, the place of supply, the reverse-charge statement, the QR code with the IRN, the export endorsement
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · regulation · consulté le 2026-09-26
- Central Goods and Services Tax Rules, 2017, rule 48 — manner of issuing an invoice; 48(4) and 48(5): the notified class prepares it with the particulars of FORM GST INV-01 after obtaining an Invoice Reference Number, and any other invoice is not an invoice
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · regulation · consulté le 2026-09-26
- Central Goods and Services Tax Rules, 2017, rule 59 — form and manner of furnishing details of outward supplies in FORM GSTR-1, and the invoice furnishing facility of the quarterly scheme
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · regulation · consulté le 2026-09-26
- Central Goods and Services Tax Rules, 2017, rule 61 — FORM GSTR-3B for each month by the twentieth day of the following month, or for each quarter by the twenty-second or twenty-fourth day by State; monthly payment in FORM GST PMT-06 under the quarterly scheme
Central Board of Indirect Taxes and Customs — CBIC Tax Information Portal · regulation · consulté le 2026-09-26
- Central Goods and Services Tax Rules, 2017, Part B — Forms: FORM GSTR-3B [See rule 61(5)], tables 3.1, 3.2, 4, 5, 6.1 and 6.2 and their instructions
Central Board of Indirect Taxes and Customs — GST Policy Wing · form · consulté le 2026-09-26
- Notification No. 10/2023-Central Tax, 10 May 2023 — e-invoicing under rule 48(4) extended to registered persons whose aggregate turnover in any financial year from 2017-18 exceeds five crore rupees, from 1 August 2023
Goods and Services Tax Council Secretariat · regulation · consulté le 2026-09-26
- Goods and Services Tax common portal — where FORM GSTR-1 and FORM GSTR-3B are filed and the tax is paid, under rules 59 and 61
Goods and Services Tax Network · portal · consulté le 2026-09-26
- Companies Act, 2013, Schedule III, Division I — general instructions and the forms of the Balance Sheet (Part I) and of the Statement of Profit and Loss (Part II) for a company that complies with the Companies (Accounting Standards) Rules, 2006
The Institute of Chartered Accountants of India (text of the Schedule as reproduced in its study material) · law · consulté le 2026-09-26
Partenaires
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