✅ APT 2.0 SOP for GST & GeM Payment Processing

📌 Objective:
To ensure accurate processing of GST & GeM payments in APT 2.0, with proper mapping of collections, payments, ITC, Net GST, and RCM claims.

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🅰 GST Payment Processing in APT 2.0

Illustrative Data:
- Courier SGST Collection – ₹20,000/-
- Courier CGST Collection – ₹20,000/-
- Bus Ax. CGST Collection – ₹10,000/-
- Bus Ax. SGST Collection – ₹10,000/-
- PLI CGST Collection – ₹20,000/-
- PLI SGST Collection – ₹20,000/-

👉 Total GST Collected: ₹1,00,000/-
👉 Input Tax Credit (ITC): ₹20,000/-
👉 Net GST Payable: ₹80,000/- (via Treasury)

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Step 1 – Net GST Payment

➡ Navigate to: Misc. Transactions → Payment Side → Cheque
➡ Select: GST Payment Account Code
➡ Enter: ₹80,000/-
➡ Narration: “GST Payment as per GST 3B – Month/Year”

Step 2 – ITC Adjustment (₹20,000/-)

➡ Navigate to: Misc. Transactions → Payment Side → Cash
➡ Pass entries:
- PLI CGST Payment – ₹10,000/-
- PLI SGST Payment – ₹10,000/-

Step 3 – RCM Claim Entries

➡ Navigate to: Misc. Transactions → Receipt Side → Cash
➡ Pass entries:
- RCM PLI CGST Receipt – ₹10,000/-
- RCM PLI SGST Receipt – ₹10,000/-

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🅱 GeM Payment Processing

✔ Process flow is similar to GST:

1. Identify Total GST, ITC, and Net Payable (from invoice).
2. Record Net GST Payment (Cheque – Payment Side).
3. Post ITC Adjustment Entries (Cash – Payment Side).
4. Enter RCM / IT TDS Receipts (Cash – Receipt Side).
5. Use GeM-specific Account Codes (CGST, SGST, TDS, etc.).

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📊 Summary Table

Type	Module	Side	Mode	Amount
Net GST Payment	Treasury	Payment	Cheque	₹80,000/-
ITC Adjustment	Misc. Trans.	Payment	Cash	₹20,000/-
RCM Claim	Misc. Trans.	Receipt	Cash	₹20,000/-