documentation/content-rst/applications/finance/fiscal_localizations/india.rst
2025-02-27 18:56:07 +07:00

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=====
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 - 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>`
* - :guilabel:`Indian - Purchase Report(GST)`
- `l10n_in_purchase`
- Indian GST Purchase report
* - :guilabel:`Indian - Sale Report(GST)`
- `l10n_in_sale`
- Indian GST Sale report
* - :guilabel:`Indian - Stock Report(GST)`
- `l10n_in_stock`
- Indian GST Stock report
.. 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
==========
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/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
#. 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
~~~~~~~~~~~
#. The user can verify the :ref:`GSTR-1 <india/gstr-1_report>` report before uploading it to the
**GST portal** by clicking :guilabel:`GSTR-1 Report`;
#. The user can also get details to be submitted in **GSTR-1** in **Spreadsheet view** by clicking
on :guilabel:`Generate`;
.. 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 :guilabel:`Log Note`. 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
.. image:: india/gst-gstr-1-error-log.png
:alt: GSTR-1 Error in Invoice Log
#. 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 make changes in bills by clicking
:guilabel:`View Reconciled Bills`. Once it is done, click :guilabel:`re-match`.
.. image:: india/gst-gstr-2b-partially.png
:alt: GSTR-2B Partially Matched
.. image:: india/gst-gstr-2b-reconcile.png
:alt: GSTR-2B Reconciled Bills
.. _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.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.