Rent Ledger किस Group में बनाएं? — TallyPrime
Office, shop या godown का Rent ledger Indirect Expenses में बनाएं (Profit & Loss A/c)। Factory building का rent कुछ manufacturers Direct Expenses में रखते हैं; दोनों practice चलती हैं, बस हर साल एक जैसा रखें।
Rent के अलग-अलग case
| Situation | Group |
|---|---|
| Office/shop rent paid | Indirect Expenses |
| Factory rent (manufacturing) | Direct Expenses (practice varies) |
| Rent received (side income) | Indirect Incomes |
| Rent Payable (due, unpaid) | Current Liabilities |
| Advance rent / security to landlord | Deposits (Asset) या Loans & Advances (Asset) |
| Landlord का account | Sundry Creditors |
Ledger creation (TallyPrime 7.x)
| Field | Value |
|---|---|
| Under | Indirect Expenses |
| Inventory values are affected | No |
| GST Applicability | Applicable (registered landlord / RCM), otherwise Not Applicable |
| Type of Supply | Services |
| Is TDS Applicable | Applicable |
| TDS Nature of Payment | Rent — Land/Building/Furniture |
| Maintain balances bill-by-bill | No (landlord ledger में Yes) |
Residential property rent पर GST आमतौर पर exempt है; commercial rent पर 18%। Unregistered landlord से commercial property लेने पर registered tenant के लिए reverse charge लागू हो सकता है, अपने CA से confirm करें।
Worked entry: monthly rent with TDS
Unregistered individual landlord, office rent ₹60,000/month, TDS on rent 10% (Journal F7):
| Particulars | Dr (₹) | Cr (₹) |
|---|---|---|
| Office Rent (Indirect Expenses) | 60,000 | |
| Mr. Sharma — Landlord (Sundry Creditors) | 54,000 | |
| TDS on Rent (Duties & Taxes) | 6,000 |
फिर Payment voucher (F5) में Landlord Dr ₹54,000, Bank Cr ₹54,000। RCM लागू हो तो GST अलग से liability और (eligible हो तो) ITC के रूप में आएगा।
Reports में कहाँ दिखेगा
P&L → Indirect Expenses → Office Rent। Unpaid हिस्सा Balance Sheet में Landlord (Sundry Creditors) या Rent Payable में, और TDS on Rent Current Liabilities → Duties & Taxes में।
Common Mistakes
Rent deposit को Rent expense में डालना
Security deposit refundable है, खर्च नहीं। Deposits (Asset) में अलग ledger बनाएं।
Rent net of TDS book करना
Expense हमेशा gross rent पर होगा; TDS अलग liability है।
Rent received को Sales Accounts में डालना
Trading/manufacturing business में किराया side income है। Indirect Incomes में रखें, वरना turnover गलत दिखेगा।
FAQ
Rent ledger under which group in Tally?
Rent received ledger किस group में बनाएं?
Is GST applicable on rent ledger?
Rent पर TDS कैसे set करें?
Group: Indirect Expenses — इस group के बाकी ledgers, nature और examples देखें · सभी 28 Ledger Groups की list
Related: TDS Payable Ledger · Security Deposit Ledger · Electricity Ledger · Ledger Group Database
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