The raw GST ledger: one row per tax component (CGST, SGST, IGST or Cess) of one document line, captured when a tax-bearing document (invoice, bill, credit/debit note) is saved - the line-level analytics the general ledger deliberately does not store, since it posts summarized. Links polymorphically to the source via SourceEntityName/SourceRecordId/SourceLineId and is stamped with the GSTRegistration, own and party GSTIN, place of supply, HSN/SAC code, supply type and category. Everything downstream derives from it: the GSTR-1 outward materialization, GSTR-3B reverse-charge and blocked-ITC boxes, GSTR-6 ISD received documents, GSTR-9 books lane and HSN summaries, and 2B reconciliation.
Fields
| Field | Label | Type | Required | What it does |
|---|
BlockedReason | Blocked Reason | Text | | The section 17(5) clause when ItcEligibility is Blocked, e.g. motor vehicles - the why behind a permanent ITC reversal, carried into the GSTR-3B 4B(1) derivation. |
BranchId | Branch | Lookup → Branch | | |
BusinessUnitId | Business Unit | Lookup → BusinessUnit | | |
Component | Component | Text | | Which GST head this row carries: CGST, SGST, IGST or Cess. A document line under intra-state supply produces separate CGST and SGST rows; inter-state produces IGST - so summing tax for a line means grouping its component rows. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
Direction | Direction | Text | | Output (sales-side tax you owe) or Input (purchase-side tax you may claim as ITC). Return materializations filter on it: GSTR-1 reads Output rows, ITC and ISD flows read Input rows. |
DocumentDate | Document Date | Date | | |
DocumentNumber | Document Number | Text | | |
GSTRegistrationId | GST Registration | Lookup → GSTRegistration | | |
HsnSacCode | Hsn Sac Code | Text | | |
Id | Id | Guid | Yes | |
IsReverseCharge | Is Reverse Charge | Boolean | | True on purchase-side rows where the recipient owes the tax (RCM). GSTR-3B box 3.1(d) inward reverse-charge liability is derived from Input rows with this flag - GSTR-2B cannot supply it because GSTN does not know your reverse-charge maths. |
IsService | Is Service | Boolean | | |
ItcCategory | Itc Category | Text | | |
ItcEligibility | Itc Eligibility | Text | | Input-direction classification: Eligible, Blocked or Ineligible. Blocked rows (section 17(5)) are what GSTR-3B box 4B(1) permanent reversals are derived from - only the books know which credits the company blocked, so this never comes from GSTR-2B. |
ItemId | Item | Lookup → Item | | |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | GL Account Name | Text, unique | Yes | |
OwnerId | Owner | Lookup → UserAccount | Yes | |
OwnGstin | Own Gstin | Text | | |
PartnerAccountId | Partner Account | Lookup → Account | | |
PartyAccountId | Party Account | Lookup → Account | | |
PartyGstin | Party Gstin | Text | | |
PlaceOfSupply | Place Of Supply | Text | | |
Rate | Rate | Currency | | |
RecordTypeId | Record Type | Guid, hidden | | |
SourceEntityName | Source Entity Name | Text | | |
SourceLineId | Source Line | Guid | | |
SourceRecordId | Source Record | Guid | | |
SupplyCategory | Supply Category | Text | | |
SupplyType | Supply Type | Text | | Supply nature mirroring the invoice: Within State, Outside State, Export, SEZ or Exempt. Drives which GSTR-1 section a supply lands in and whether IGST or CGST+SGST components are produced. |
TaxableValue | Taxable Value | Currency | | |
TaxAmount | Tax Amount | Currency | | |
UIProps | UI Props | Text | | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
BulkDelete | Delete | Delete | Delete the selected records. |
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
Delete | Delete | Delete | Delete |
DeleteInList | Delete | Delete | Delete in a list page |
Edit | Edit | Edit | Edit |
EditListRow | Edit | Edit | EditListRow |
New | New | New | New |
