odoo-forge-bundle 0.1.0

package/payload/skills/odoo18-docs/references/docs/applications/finance/fiscal_localizations/india.md

@@ -0,0 +1,702 @@
+---
+title: "India"
+source_url: "https://docs.odoo.sbggai.top/applications/finance/fiscal_localizations/india.html"
+---
+
+=====
+# India
+
+.. _india/installation:
+
+# Installation
+
+:ref:`Install <general/install>` the following modules to get all the features of the Indian
+localization:
+
+.. list-table::
+   :header-rows: 1
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`Indian - Accounting`
+     - `l10n_in`
+     - Default :ref:`fiscal localization package <fiscal_localizations/packages>`
+   * - :guilabel:`Indian E-invoicing`
+     - `l10n_in_edi`
+     - :ref:`Indian e-invoicing integration <india/e-invoicing>`
+   * - :guilabel:`Indian E-waybill`
+     - `l10n_in_edi_ewaybill`
+     - :ref:`Indian E-way bill integration <india/e-waybill>`
+   * - :guilabel:`Indian E-waybill Stock`
+     - `l10n_in_ewaybill_stock`
+     - :ref:`E-waybill creation from the Inventory app <india/e-waybill-stock>`
+   * - :guilabel:`Indian - Check GST Number Status`
+     - `l10n_in_gstin_status`
+     - :ref:`Indian Check GST Number Status <india/gstin_status>`
+   * - :guilabel:`Indian - GSTR India eFiling`
+     - `l10n_in_reports_gstr`
+     - :ref:`Indian GST Return filing <india/gstr>`
+   * - :guilabel:`Indian - Accounting Reports`
+     - `l10n_in_reports`
+     - :ref:`Indian tax reports <india/gstr_reports>`
+
+.. image:: india/india-modules.png
+   :alt: Indian localization modules
+
+.. _india/e-invoicing:
+
+# Indian Configuration
+
+In :menuselection:`Settings --> Users & Companies --> Companies`, add your :guilabel:`PAN` and
+:guilabel:`GSTIN`. The PAN is essential for determining the type of taxpayer,
+while GSTIN is required for generating e-Invoices and E-waybills.
+
+# e-Invoice system
+
+Odoo is compliant with the **Indian Goods and Services Tax (GST) e-Invoice system** requirements.
+
+## Setup
+
+.. _india/e-invoicing-api:
+
+### NIC e-Invoice registration
+
+You must register on the :abbr:`NIC (National Informatics Centre)` e-Invoice portal to get your
+**API credentials**. You need these credentials to :ref:`configure your Odoo Accounting app
+<india/e-invoicing-configuration>`.
+
+#. Log in to the [NIC e-Invoice portal ](https://einvoice1.gst.gov.in/) by clicking
+   :guilabel:`Login` and entering your :guilabel:`Username` and :guilabel:`Password`;
+
+   > **note**:
+>       If you are already registered on the NIC portal, you can use the same login credentials.
+
+   .. image:: india/e-invoice-system-login.png
+      :alt: Register Odoo ERP system on e-invoice web portal
+
+#. From the dashboard, go to :menuselection:`API Registration --> User Credentials --> Create API
+   User`;
+#. After that, you should receive an :abbr:`OTP (one-time password)` code on your registered mobile
+   number. Enter the OTP code and click :guilabel:`Verify OTP`;
+#. Select :guilabel:`Through GSP` for the API interface, set :guilabel:`Tera Software Limited` as
+   GSP, and type in a :guilabel:`Username` and :guilabel:`Password` for your API. Once it is done,
+   click :guilabel:`Submit`.
+
+   .. image:: india/submit-api-registration-details.png
+      :alt: Submit API specific Username and Password
+
+.. _india/e-invoicing-configuration:
+
+### Configuration in Odoo
+
+To enable the e-Invoice service in Odoo, go to :menuselection:`Accounting --> Configuration -->
+Settings --> Indian Electronic Invoicing`, and enter the :guilabel:`Username` and
+:guilabel:`Password` previously set for the API.
+
+.. image:: india/e-invoice-setup.png
+   :alt: Setup e-invoice service
+
+.. _india/e-invoicing-journals:
+
+Journals
+********
+
+To automatically send e-Invoices to the NIC e-Invoice portal, you must first configure your *sales*
+journal by going to :menuselection:`Accounting --> Configuration --> Journals`, opening your *sales*
+journal, and in the :guilabel:`Advanced Settings` tab, under :guilabel:`Electronic Data
+Interchange`, enable :guilabel:`E-Invoice (IN)` and save.
+
+.. _india/e-invoicing-workflow:
+
+## Workflow
+
+.. _india/invoice-validation:
+
+### Invoice validation
+
+Once an invoice is validated, a confirmation message is displayed at the top. Odoo automatically
+uploads the JSON-signed file of validated invoices to the NIC e-Invoice portal after some time. If
+you want to process the invoice immediately, click :guilabel:`Process now`.
+
+.. image:: india/e-invoice-process.png
+   :alt: Indian e-invoicing confirmation message
+
+> **note**:
+>    - You can find the JSON-signed file in the attached files in the chatter.
+   - You can check the document's :abbr:`EDI (electronic data interchange)` status under the
+     :guilabel:`EDI Document` tab or the :guilabel:`Electronic invoicing` field of the invoice.
+
+.. _india/invoice-pdf-report:
+
+### Invoice PDF report
+
+Once an invoice is validated and submitted, the invoice PDF report can be printed. The report
+includes the :abbr:`IRN (Invoice Reference Number)`, :guilabel:`Ack. No` (acknowledgment number) and
+:guilabel:`Ack. Date` (acknowledgment date), and QR code. These certify that the invoice is a valid
+fiscal document.
+
+.. image:: india/invoice-report.png
+   :alt: IRN and QR code
+
+.. _india/edi-cancellation:
+
+### e-Invoice cancellation
+
+If you want to cancel an e-Invoice, go to the :guilabel:`Other info` tab of the invoice and fill out
+the :guilabel:`Cancel reason` and :guilabel:`Cancel remarks` fields. Then, click :guilabel:`Request
+EDI cancellation`. The status of the :guilabel:`Electronic invoicing` field changes to :guilabel:`To
+Cancel`.
+
+> **important**:
+>    Doing so cancels both the :ref:`e-Invoice <india/e-invoicing>` and the :ref:`E-Way bill
+   <india/e-waybill>`.
+
+.. image:: india/e-invoice-cancellation.png
+   :alt: cancel reason and remarks
+
+> **note**:
+>    - If you want to abort the cancellation before processing the invoice, then click :guilabel:`Call
+     Off EDI Cancellation`.
+   - Once you request to cancel the e-Invoice, Odoo automatically submits the JSON-signed file to
+     the NIC e-Invoice portal. You can click :guilabel:`Process now` if you want to process the
+     invoice immediately.
+
+.. _india/e-invoice-negative-lines:
+
+### Management of negative lines in e-Invoices
+
+Negative lines are typically used to represent discounts or adjustments associated with specific
+products or global discounts. The government portal prohibits the submission of data with negative
+lines, which means they need to be converted based on the HSN code and GST rate. This is done
+automatically by Odoo.
+
+.. example::
+
+   Consider the following example:
+
+   +---------------------------------------------------------------------------------------------------+
+   |                                     **Product Details**                                           |
+   +=======================+==============+==================+==============+==============+===========+
+   | **Product Name**      | **HSN Code** | **Tax Excluded** | **Quantity** | **GST Rate** | **Total** |
+   +-----------------------+--------------+------------------+--------------+--------------+-----------+
+   | Product A             |  123456      |  1,000           |  1           |  18%         |  1,180    |
+   +-----------------------+--------------+------------------+--------------+--------------+-----------+
+   | Product B             |  239345      |  1,500           |  2           |  5%          |  3,150    |
+   +-----------------------+--------------+------------------+--------------+--------------+-----------+
+   | Discount on Product A |  123456      |  -100            |  1           |  18%         |  -118     |
+   +-----------------------+--------------+------------------+--------------+--------------+-----------+
+
+   Here's the transformed representation:
+
+   +-------------------------------------------------------------------------------------------------------------+
+   |                                         **Product Details**                                                 |
+   +==================+==============+==================+==============+==============+==============+===========+
+   | **Product Name** | **HSN Code** | **Tax Excluded** | **Quantity** | **Discount** | **GST Rate** | **Total** |
+   +------------------+--------------+------------------+--------------+--------------+--------------+-----------+
+   | Product A        |  123456      |  1,000           |  1           |  100         |  18%         |  1,062    |
+   +------------------+--------------+------------------+--------------+--------------+--------------+-----------+
+   | Product B        |  239345      |  1,500           |  2           |  0           |  5%          |  3,150    |
+   +------------------+--------------+------------------+--------------+--------------+--------------+-----------+
+
+   In this conversion, negative lines have been transformed into positive discounts, maintaining
+   accurate calculations based on the HSN Code and GST rate. This ensures a more straightforward and
+   standardized representation in the E-invoice records.
+
+.. _india/verify-e-invoice:
+
+### GST e-Invoice verification
+
+After submitting an e-Invoice, you can verify if the invoice is signed from the GST e-Invoice system
+website itself.
+
+#. Download the JSON file from the attached files. It can be found in the chatter of the related
+   invoice;
+#. Open the [NIC e-Invoice portal ](https://einvoice1.gst.gov.in/) and go to
+   :menuselection:`Search --> Verify Signed Invoice`;
+#. Select the JSON file and submit it;
+
+   .. image:: india/verify-invoice.png
+      :alt: select the JSON file for verify invoice
+
+   If the file is signed, a confirmation message is displayed.
+
+   .. image:: india/signed-invoice.png
+      :alt: verified e-invoice
+
+.. _india/e-waybill:
+
+# E-Way bill
+
+.. _india/e-waybill-setup:
+
+## Setup
+
+Odoo is compliant with the **Indian Goods and Services Tax (GST) E-waybill system** requirements.
+
+.. _india/e-waybill-api:
+
+### API registration on NIC E-Way bill
+
+You must register on the :abbr:`NIC (National Informatics Centre)` E-Way bill portal to create your
+**API credentials**. You need these credentials to :ref:`configure your Odoo Accounting app
+<india/e-waybill-configuration>`.
+
+#. Log in to the [NIC E-Way bill portal ](https://ewaybillgst.gov.in/) by clicking
+   :guilabel:`Login` and entering your :guilabel:`Username` and :guilabel:`Password`;
+#. From your dashboard, go to :menuselection:`Registration --> For GSP`;
+#. Click :guilabel:`Send OTP`. Once you have received the code on your registered mobile number,
+   enter it and click :guilabel:`Verify OTP`;
+#. Check if :guilabel:`Tera Software Limited` is already on the registered GSP/ERP list. If so, use
+   the username and password used to log in to the NIC portal. Otherwise, follow the next steps;
+
+   .. image:: india/e-waybill-gsp-list.png
+      :alt: E-Way bill list of registered GSP/ERP
+
+#. Select :guilabel:`Add/New`, select :guilabel:`Tera Software Limited` as your GSP Name, create a
+   :guilabel:`Username` and a :guilabel:`Password` for your API, and click :guilabel:`Add`.
+
+   .. image:: india/e-waybill-registration-details.png
+      :alt: Submit GSP API registration details
+
+.. _india/e-waybill-configuration:
+
+### Configuration in Odoo
+
+To set up the E-Way bill service, go to :menuselection:`Accounting --> Configuration --> Settings
+--> Indian Electronic WayBill --> Setup E-Way bill`, and enter your :guilabel:`Username` and
+:guilabel:`Password`.
+
+.. image:: india/e-waybill-configuration.png
+   :alt: E-way bill setup odoo
+
+.. _india/e-waybill-workflow:
+
+## Workflow
+
+.. _india/e-waybill-send:
+
+### Send an E-Way bill
+
+To send an E-Way bill, confirm the customer invoice/vendor bill and click :guilabel:`Send E-Way
+bill`.
+
+.. image:: india/e-waybill-send-button.png
+   :alt: Send E-waybill button on invoices
+
+.. _india/invoice-validation-e-way:
+
+### Invoice validation
+
+Once an invoice/bill has been issued and sent via :guilabel:`Send E-Way bill`, a confirmation
+message is displayed.
+
+.. image:: india/e-waybill-process.png
+   :alt: Indian e-Way bill confirmation message
+
+> **note**:
+>    - You can find the JSON-signed file in the attached files in the chatter.
+   - Odoo automatically uploads the JSON-signed file to the government portal after some time. Click
+     :guilabel:`Process now` if you want to process the invoice/bill immediately.
+
+### Invoice PDF report
+
+You can print the invoice PDF report once you have submitted the E-Way bill. The report includes the
+**E-Way bill number** and the **E-Way bill validity date**.
+
+.. image:: india/e-waybill-invoice-report.png
+   :alt: E-way bill acknowledgment number and date
+
+.. _india/e-waybill-cancellation:
+
+### E-Way bill cancellation
+
+If you want to cancel an E-Way bill, go to the :guilabel:`E-Way bill` tab of the related
+invoice/bill and fill out the :guilabel:`Cancel reason` and :guilabel:`Cancel remarks` fields. Then,
+click :guilabel:`Request EDI Cancellation`.
+
+> **important**:
+>    Doing so cancels both the :ref:`e-Invoice <india/e-invoicing>` (if applicable) and the
+   :ref:`E-Way bill <india/e-waybill>`.
+
+.. image:: india/e-waybill-cancellation.png
+   :alt: Cancel reason and remarks
+
+> **note**:
+>    - If you want to abort the cancellation before processing the invoice, click :guilabel:`Call Off
+     EDI Cancellation`.
+   - Once you request to cancel the E-Way bill, Odoo automatically submits the JSON-signed file to
+     the government portal. You can click :guilabel:`Process Now` if you want to process the invoice
+     immediately.
+
+.. _india/e-waybill-stock:
+
+## E-waybill creation from receipts and delivery orders
+
+> **note**:
+>    Make sure the **E-Way bill Stock** module is :ref:`installed <general/install>` and
+   the :ref:`E-Way bill setup <india/e-waybill-setup>` is complete.
+
+To create E-Way bills from :doc:`receipts and deliveries
+</applications/inventory_and_mrp/inventory/shipping_receiving/daily_operations>` in the Inventory
+app, follow these steps:
+
+#. Go to :menuselection:`Inventory --> Operations --> Deliveries` or :menuselection:`Inventory -->
+   Operations --> Receipts` and select an existing delivery order/receipt or create a new one.
+
+#. Click :guilabel:`Create E-waybill/Challan`.
+
+   > **note**:
+>       To create an E-way bill:
+
+      - A delivery order must be in the :guilabel:`Done` state (i.e., validated)
+      - A receipt must have the :guilabel:`Ready` or :guilabel:`Done` state.
+
+#. Click :guilabel:`Generate e-Waybill` to validate the E-Way bill and send it to the NIC E-Way
+   bill portal.
+
+   > **tip**:
+>       To use the E-Way bill as a challan for goods deliveries without sending it to the NIC
+      E-Waybill portal, click :guilabel:`Use as Challan`.
+
+To print the E-waybill or the challan, click the :icon:`fa-cog` :guilabel:`(gear)` icon and select
+:icon:`fa-print` :guilabel:`Ewaybill / Delivery Challan`.
+
+.. _india/gstin_status:
+
+# Indian Check GSTIN Status
+
+The :guilabel:`Indian - Check GST Number Status` module allows you to verify the status of a
+:abbr:`GSTIN (Goods and Services Tax Identification Number)` directly from Odoo.
+
+To verify the status of a contact's GST number, access the customer's/vendor's form and click
+:guilabel:`Check GSTIN Status` next to the :guilabel:`GSTIN` field.
+
+To verify the status of a GST number entered on an invoice/bill, access the invoice/bill and click
+the :icon:`fa-refresh` (:guilabel:`refresh`) button next to the :guilabel:`GST Status` field.
+
+.. image:: india/gstin-status-invoice.png
+   :alt: Check GSTIN status of an invoice
+
+A notification is displayed to confirm the status update and the GSTIN status and verification date
+are logged in the contact's chatter.
+
+.. _india/gstr:
+
+# Indian GST Return filing
+
+.. _india/gstr_api:
+
+## Enable API access
+
+To file GST Returns in Odoo, you must first enable API access on the GST portal.
+
+#. Log into the [GST portal ](https://services.gst.gov.in/services/login) by entering your
+   :guilabel:`Username` and :guilabel:`Password`, and go to :guilabel:`My Profile` on your **profile
+   menu**;
+
+   .. image:: india/gst-portal-my-profile.png
+      :alt: Click On the My Profile from profile
+
+#. Select :guilabel:`Manage API Access`, and click :guilabel:`Yes` to enable API access;
+
+   .. image:: india/gst-portal-api-yes.png
+      :alt: Click Yes
+
+> **note**:
+>    It is recommended to set the :guilabel:`Duration` to :guilabel:`30 days` to avoid the need for
+   frequent token reauthentication.
+
+#. Doing so enables a :guilabel:`Duration` drop-down menu. Select the :guilabel:`Duration` of your
+   preference, and click :guilabel:`Confirm`.
+
+.. _india/gstr_configuration:
+
+## Indian GST Service In Odoo
+
+Once you have enabled the :ref:`API access <india/gstr_api>` on the GST portal, you can set up the
+:guilabel:`Indian GST Service` in Odoo.
+
+Go to :menuselection:`Accounting --> Configuration --> Settings --> Indian GST Service` and enter
+the :guilabel:`GST Username`. Click :guilabel:`Send OTP`, enter the code, and finally,
+:guilabel:`Validate`.
+
+   .. image:: india/gst-setup.png
+      :alt: Please enter your GST portal Username as Username
+
+.. _india/gstr_workflow:
+
+## File-in GST Return
+
+When the :guilabel:`Indian GST Service` is configured, you can file your GST return. Go to
+:menuselection:`Accounting --> Reporting --> India --> GST Return periods` and create a new **GST
+Return Period** if it does not exist. GST Return file-in is done in **three steps** in Odoo:
+
+> **note**:
+>    **Tax Return Periodicity** can be
+   :doc:`configured <../accounting/reporting/tax_returns>` according to the user's
+   needs.
+
+.. _india/gstr-1:
+
+### Send GSTR-1
+
+#. Click :guilabel:`GSTR-1 Report` to verify the :ref:`GSTR-1 <india/gstr-1_report>` report before
+   uploading it to the **GST portal**.
+
+   .. image:: india/gst-gstr-1-verify.png
+      :alt: GSTR-1 verify
+
+   > **note**:
+>       The system performs basic validations to ensure compliance with the GST portal's requirements.
+      Possible issues include:
+
+      - **Incorrect Tax Application:** The tax type does not match the :guilabel:`Fiscal Position`
+        (:guilabel:`CGST/SGST` applied instead of :guilabel:`IGST` for interstate transactions, or
+        :guilabel:`IGST` applied instead of :guilabel:`CGST/SGST` for intrastate transactions).
+      - **Missing HSN Code:** No HSN Code is defined for the product.
+      - **Invalid HSN Code for Services:** The HSN Code for a service does not start with "99" or is
+        incorrect.
+      - **Non-compliant UQC:** The Unit Quantity Code (UQC) does not meet Indian GST standards.
+
+      If any validation fails, the system alerts users with a warning, highlighting the
+      discrepancies and providing a direct link to the affected lines.
+
+      .. image:: india/gst-gstr-1-validation.png
+         :alt: GSTR-1 validation warning
+
+#. Click :guilabel:`Generate` to view the report in **Spreadsheet view**.
+
+   .. image:: india/gst-gstr-1-generate.png
+      :alt: GSTR-1 generate
+
+   .. image:: india/gst-gstr-1-spreadsheet-view.png
+      :alt: GSTR-1 Spreadsheet View
+
+#. If the **GSTR-1** report is correct, then click :guilabel:`Push to GSTN` to send it to the **GST
+   portal**. The status of the :guilabel:`GSTR-1` report changes to :guilabel:`Sending`.
+
+   .. image:: india/gst-gstr-1-sending.png
+      :alt: GSTR-1 in the Sending Status
+
+#. After a few seconds, the status of the **GSTR-1** report changes to :guilabel:`Waiting for
+   Status`. It means that the **GSTR-1** report has been sent to the :guilabel:`GST Portal` and is
+   being verified on the :guilabel:`GST Portal`;
+
+   .. image:: india/gst-gstr-1-waiting.png
+      :alt: GSTR-1 in the Waiting for Status
+
+#. Once more, after a few seconds, the status either changes to :guilabel:`Sent` or :guilabel:`Error
+   in Invoice`. The status :guilabel:`Error in Invoice` indicates that some of the invoices are not
+   correctly filled out to be validated by the **GST portal**;
+
+   - If the state of the **GSTR-1** is :guilabel:`Sent`, it means your **GSTR-1** report is ready to
+     be filed on the **GST portal**.
+
+     .. image:: india/gst-gstr-1-sent.png
+        :alt: GSTR-1 Sent
+
+   - If the state of the **GSTR-1** is :guilabel:`Error in Invoice`, invoices can be checked for
+     errors in the chatter. Once issues have been resolved, the user can click
+     :guilabel:`Push to GSTN` to submit the file again on the **GST portal**.
+
+     .. image:: india/gst-gstr-1-error.png
+        :alt: GSTR-1 Error in Invoice
+
+#. Click :guilabel:`Mark as Filed` after filing the **GSTR-1** report on the **GST portal**. The
+   status of the report changes to :guilabel:`Filed` in **Odoo**.
+
+   .. image:: india/gst-gstr-1-filed.png
+      :alt: GSTR-1 in the Filed Status
+
+.. _india/gstr-2B:
+
+### Receive GSTR-2B
+
+Users can retrieve the **GSTR-2B Report** from the **GST portal**. This automatically reconciles
+the **GSTR-2B** report with your Odoo bills;
+
+#. Click :guilabel:`Fetch GSTR-2B Summary` to retrieve the **GSTR-2B** summary. After a few seconds,
+   the status of the report changes to :guilabel:`Waiting for Reception`. This means Odoo is trying
+   to receive the **GSTR-2B** report from the **GST portal**;
+
+   .. image:: india/gst-gstr-2b-waiting.png
+      :alt: GSTR-2B in Waiting for Reception
+
+#. Once more, after a few seconds, the status of the **GSTR-2B** changes to the :guilabel:`Being
+   Processed`. It means Odoo is reconciling the **GSTR-2B** report with your Odoo bills;
+
+   .. image:: india/gst-gstr-2b-processed.png
+      :alt: GSTR-2B in Waiting for Reception
+
+#. Once it is done, the status of the **GSTR-2B** report changes to either :guilabel:`Matched` or
+   :guilabel:`Partially Matched`;
+
+   - If the status is :guilabel:`Matched`:
+
+      .. image:: india/gst-gstr-2b-matched.png
+         :alt: GSTR-2B Matched
+
+   - If the status is :guilabel:`Partially Matched`, you can review and modify the bills by
+     clicking :guilabel:`View Reconciled Bills`. This will display categorized discrepancies, such
+     as bills missing in Odoo or GSTR-2. After making the necessary corrections, click
+     :guilabel:`re-match` to update the reconciliation and ensure accuracy before finalizing the
+     report.
+
+      .. image:: india/gst-gstr-2b-partially.png
+         :alt: GSTR-2B Partially Matched
+
+.. _india/gstr-3:
+
+### GSTR-3 report
+
+The :ref:`GSTR-3 <india/gstr-3_report>` report is a monthly summary of **sales** and **purchases**.
+This return is auto-generated by extracting information from **GSTR-1** and **GSTR-2**.
+
+#. Users can compare the **GSTR-3** report with the **GSTR-3** report available on the
+   **GST portal** to verify if they match by clicking :guilabel:`GSTR-3 Report`;
+
+#. Once the **GSTR-3** report has been verified by the user and the tax amount on the **GST portal**
+   has been paid. Once paid, the report can be **closed** by clicking :guilabel:`Closing Entry`;
+
+   .. image:: india/gst-gstr-3-not_filed.png
+      :alt: GSTR-3
+
+#. In :guilabel:`Closing Entry`, add the tax amount paid on the **GST portal** using challan, and
+   click :guilabel:`POST` to post the :guilabel:`Closing Entry`;
+
+   .. image:: india/gst-gstr-3-post.png
+      :alt: GSTR-3 Post Entry
+
+#. Once posted, the **GSTR-3** report status changes to :guilabel:`Filed`.
+
+   .. image:: india/gst-gstr-3-filed.png
+      :alt: GSTR-3 Filed
+
+.. _india/gstr_reports:
+
+# Tax reports
+
+.. _india/gstr-1_report:
+
+## GSTR-1 report
+
+The :guilabel:`GSTR-1` report is divided into sections. It displays the :guilabel:`Base` amount,
+:abbr:`CGST (Central Goods and Services Tax)`, :abbr:`SGST (State Goods and Service Tax)`,
+:abbr:`IGST (Integrated Goods and Services Tax)`, and :guilabel:`CESS` for each section.
+
+   .. image:: india/gst-gstr-1-sale-report.png
+      :alt: GSTR-1 Report
+
+.. _india/gstr-3_report:
+
+## GSTR-3 report
+
+The :guilabel:`GSTR-3` report contains different sections:
+
+- Details of inward and outward supply subject to a **reverse charge**;
+- Eligible :abbr:`ITC (Income Tax Credit)`;
+- Values of **exempt**, **Nil-rated**, and **non-GST** inward supply;
+- Details of inter-state supplies made to **unregistered** persons.
+
+   .. image:: india/gst-gstr-3-report.png
+      :alt: GSTR-3 Report
+
+## Profit and Loss (IN) report
+
+This is a :guilabel:`Profit and Loss` report that displays the balances for **Opening Stock** and
+**Closing Stock**. It helps users using Continental accounting to accurately determine the cost of
+goods (i.e :guilabel:`Opening Stock` + purchases during the period - :guilabel:`Closing Stock`).
+
+   .. image:: india/profit-and-loss-report.png
+      :alt: Profit and Loss report
+
+.. _india/tds-tcs-threshold:
+
+# TDS/TCS threshold alert
+
+:abbr:`TDS (tax deducted at source)` and :abbr:`TCS (tax collected at source)` are tax provisions
+under Indian law, triggered when transaction amounts exceed specified thresholds. This alert
+notifies users when the value of invoices or bills surpasses these limits, prompting the application
+of the appropriate TDS/TCS.
+
+To configure Odoo to advise you on when to apply TDS/TCS, set the :guilabel:`TDS/TCS section`
+field on the corresponding account in the chart of accounts. Odoo will display a banner suggesting
+the TDS/TCS section under which tax might be applicable when recording an invoice or bill.
+
+## Configuration
+
+#. Navigate to :menuselection:`Accounting --> Configuration --> Settings`.
+#. In the :guilabel:`Indian Integration` section, enable the :guilabel:`TDS and TCS` feature.
+#. Navigate to :menuselection:`Accounting --> Configuration --> Chart of Accounts`.
+#. Click :guilabel:`View` on the desired account, and set the :guilabel:`TDS/TCS Section` field.
+
+> **note**:
+>    The TDS/TCS sections are pre-configured with threshold limits. If you need to modify these
+   limits, go to :menuselection:`Accounting --> Configuration --> Taxes`. In the :guilabel:`Advanced
+   Options` tab, click on the  :icon:`fa-arrow-right` :guilabel:`(internal link)` icon of the
+   :guilabel:`Section` field.
+
+   .. image:: india/tds-tcs-section-modify.png
+      :alt: TDS/TCS section modify
+
+## Applying TCS/TDS on invoices and bills
+
+Based on the account used on the customer invoice or vendor bill, Odoo checks the TCS/TDS threshold
+limit. If the limit specified in the :guilabel:`TCS/TDS Section` of the account is exceeded, Odoo
+displays an alert that suggests applying the appropriate TCS/TDS. The alert will disappear once the
+TCS/TDS is applied.
+
+.. image:: india/tcs-warning.png
+   :alt: TCS advice
+
+**TCS** is directly applicable in the tax on the invoice lines. To apply **TDS**, click the
+:guilabel:`TDS Entry` smart button on the vendor bill/payment. The popup window allows specifying
+the TDS details. Confirm the entry to apply the TDS.
+
+.. image:: india/tds-apply.png
+   :alt: TDS application
+
+In Odoo, the aggregate total is calculated for partners sharing the same PAN number, across all
+company branches.
+
+.. example::
+
+   .. list-table::
+      :header-rows: 1
+      :widths: 10 20 10 20 15
+
+      * - **Branch**
+        - **Customer**
+        - **Invoice**
+        - **Transaction Amount (₹)**
+        - **PAN Number**
+      * - IN - MH
+        - XYZ Enterprise - GJ
+        - Invoice 1
+        - ₹50,000
+        - ABCPX1234E
+      * - IN - MH
+        - XYZ Enterprise - GJ
+        - Invoice 2
+        - ₹30,000
+        - ABCPX1234E
+      * - IN - MH
+        - XYZ Enterprise - MH
+        - Invoice 3
+        - ₹40,000
+        - ABCPX1234E
+      * - IN - DL
+        - XYZ Enterprise - GJ
+        - Invoice 4
+        - ₹20,000
+        - ABCPX1234E
+      * - IN - GJ
+        - XYZ Enterprise - MH
+        - Invoice 5
+        - ₹60,000
+        - ABCPX1234E
+
+   -  **Aggregate total** = 50,000 + 30,000 + 40,000 + 20,000 + 60,000 = ₹200,000
+   -  The aggregate total for all customers (XYZ Enterprise - GJ, MH, DL) sharing the PAN number
+      ABCPX1234E across all branches is ₹200,000.