Professional Fees Ledger किस Group में बनाएं? — TallyPrime
CA, lawyer, consultant, architect की Professional Fees ledger Indirect Expenses में बनाएं (Profit & Loss A/c)। इस पर professional services वाला TDS (10%) कटता है और registered professional 18% GST लेता है। हमारी book के अध्याय 15 में “Ramesh CA को Professional Fee ₹50,000 + GST, TDS 10%” वाला उदाहरण इसी setup पर है।
Professional fees के अलग heads
| Ledger | Group | TDS Nature |
|---|---|---|
| Audit / CA Fees, Legal Fees, Consultancy | Indirect Expenses | Fees for Professional Services (10%) |
| Technical Services (IT support, AMC type) | Indirect Expenses | Fees for Technical Services (2%) |
| Fees for production design / job specific | Direct Expenses (practice varies) | जो लागू हो |
| Audit Fees Payable (year-end) | Current Liabilities / Provisions | — |
Ledger creation (TallyPrime 7.x)
| Field | Value |
|---|---|
| Under | Indirect Expenses |
| Inventory values are affected | No |
| GST Applicability | Applicable |
| Type of Supply | Services |
| Is TDS Applicable | Applicable |
| TDS Nature of Payment | Fees for Professional Services |
Professional के party ledger (Sundry Creditors) में Deductee Type और PAN जरूर भरें। PAN न हो तो TDS ज़्यादा rate पर कटेगा।
Worked entry: CA की fees
Ramesh & Co. (CA, same state, registered) का bill ₹50,000 + CGST ₹4,500 + SGST ₹4,500; TDS 10% base पर (Journal F7 या Purchase voucher):
| Particulars | Dr (₹) | Cr (₹) |
|---|---|---|
| Professional Fees (Indirect Expenses) | 50,000 | |
| Input CGST | 4,500 | |
| Input SGST | 4,500 | |
| Ramesh & Co. (Sundry Creditors) | 54,000 | |
| TDS on Professional Fees (Duties & Taxes) | 5,000 |
बाद में Payment voucher से Ramesh & Co. को ₹54,000 और TDS challan Stat Payment से जमा करें।
Reports में कहाँ दिखेगा
Profit & Loss A/c → Indirect Expenses → Professional Fees। TDS Current Liabilities → Duties & Taxes में, और Form 26Q में deductee के नाम से।
Common Mistakes
Technical और professional services एक ही ledger में
दोनों की TDS rate अलग है (2% vs 10%)। अलग ledgers, अलग Nature of Payment।
Advocate fees पर RCM भूलना
Legal services पर registered business को reverse charge में GST भरना होता है। RCM liability और ITC दोनों book करें।
Year-end audit fees provision न करना
March का खर्च अगले साल में चला जाएगा। 31 March को Audit Fees Payable का journal डालें।
FAQ
Professional fees ledger under which group in Tally?
Professional fees पर TDS कितना?
Advocate की fees पर GST कौन भरेगा?
Can technical consultancy be in the same ledger?
Group: Indirect Expenses — इस group के बाकी ledgers, nature और examples देखें · सभी 28 Ledger Groups की list
Related: TDS Payable Ledger · Commission Paid Ledger · Input GST Ledger · Ledger Group Database
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