GST Compliance – Accounting & Billing Software

View & Download Accounting and Billing Software

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CBIC/GSTN updates and vendor terms.

✍️ Preface

The GST Portal provides a download facility for Accounting & Billing Software to assist Micro, Small & Medium Enterprises (MSMEs) with turnover less than ₹1.5 crore. This software supports invoicing, ledgers, inventory, and basic GST compliance. Vendors offer basic features free of cost for eligible taxpayers, while additional features may be paid.

This manual consolidates the law basis, eligibility, step-wise download process, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis & Eligibility

2. Scope of Accounting & Billing Software

3. Step-by-Step Download Process

4. Features Offered (Free of Cost)

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis & Eligibility

• Section 168, CGST Act, 2017 – CBIC/GSTN can prescribe procedures for compliance facilitation.

• GSTN Guidelines – Prescribe free software facility for MSMEs with turnover < ₹1.5 crore.

Eligibility:

• Active Normal Taxpayers.

• Composition Dealers.

• SEZ Developer/SEZ Unit.

• Turnover less than ₹1.5 crore in a financial year.

📌 2. Scope of Accounting & Billing Software

• Daily billing & accounting.

• Invoicing (GST-compliant).

• Cash/Sales/Purchase ledger.

• Inventory management.

• Supplier/Customer masters.

• Preparation of GST Returns.

🛠️ 3. Step-by-Step Download Process

1. Visit www.gst.gov.in.

2. Login with valid credentials.

3. Navigate: Downloads > Accounting and Billing Software.

4. Confirmation message displayed – Click YES if turnover < ₹1.5 crore.

5. List of available software shown with:

   • Version

   • System requirements

   • Support and features

   • Help manuals

   • Download link

6. To download:

   • Click download link → Pop-up disclaimer by GSTN appears.

   • Read disclaimer → Click ACCEPT.

   • Redirected to vendor site for download.

   • If REJECT is clicked → Returned to GST portal.

📌 4. Features Offered (Free of Cost)

All vendors must provide minimum common free features:

• Sales/Purchase/Cash ledger.

• Inventory management.

• Customer/Supplier master.

• Invoice generation.

• Preparation of GST Returns.

(Additional features may be charged as per vendor licensing terms).

❓ 5. FAQs (with Basis)

Q1. Who can download the software?
MSMEs with turnover < ₹1.5 crore. (FAQ 2)

Q2. Is it free?
Basic features free till 31.03.2021 or until turnover exceeds ₹1.5 crore. Vendor may charge for extra features. (FAQ 1 & 6)

Q3. What happens if my turnover exceeds ₹1.5 crore?
You may continue subject to vendor licensing terms; no legal action by GSTN. (FAQ 10)

Q4. Is there validation of turnover on portal?
No, turnover declaration is self-reported. (FAQ 9)

Q5. Do I need to accept disclaimer before download?
Yes, GSTN disclaimer must be accepted. (FAQ 12)

✅ 6. Compliance Checklist (Fillable Format)