GST Summary (Output - Input)

Output GST (Sales - Returns)
CGST3.00
SGST3.00
IGST0.00
CST (optional)0.00
Total Output6.00
Returns exclude cancelled credit notes.
Input GST (Purchases)
CGST0.00
SGST0.00
IGST21.51
CST (optional)0.00
Total Input21.51
Net GST Payable (Output - Input)
CGST3.00
SGST3.00
IGST-21.51
CST0.00
Net Total-15.51
This is a simplified summary for internal tracking. You can extend to GSTR-1 / GSTR-3B sections if needed.