GST & TDS
Turning GST and TDS on
Both are off by default. Go to Settings → Firm Profile and toggle:
- GST Registered: applies GST to invoices and prints your GSTIN on them.
- TDS Applicable: shows an estimated TDS line on invoices and enables auto-creation of TDS entries.
Individual advocates below the ₹20 lakh turnover threshold are generally GST-exempt in practice, but NyayX doesn’t detect this automatically. You decide whether GST applies by flipping the toggle yourself.
How GST is calculated
When your firm is GST-registered, every invoice is charged GST at a flat 18% (the standard rate for legal/professional services, SAC codes 998211 to 998219) on the taxable base. There’s no reverse-charge or individual-vs-business exemption logic in the app. The only thing that decides whether GST is added is your firm’s own GST Registered toggle.
The taxable base excludes any line item marked Reimbursable (pass-through expenses charged back to the client at cost, like a court fee or courier charge). GST is only charged on your actual professional fees.
Intra-state vs inter-state (place of supply)
The 18% splits differently depending on where the client is, resolved in this priority order:
- Client’s GSTIN: if the client has a GSTIN on file, the state is read from its first two digits. This is authoritative for B2B invoices.
- Client’s state: if no GSTIN, NyayX uses the state entered on the invoice/client record (typed state names, abbreviations, and common misspellings are all recognised).
- Your firm’s own state: if neither is available, NyayX falls back to your firm’s state, which always resolves to an intra-state (safe default) invoice.
If the resolved client state matches your firm’s state, that’s CGST 9% + SGST 9%. If it’s a different state, that’s IGST 18%. The resolved state and code (e.g. “27-Maharashtra”) is printed on the invoice as the Place of Supply, per GST Rule 46(h).
The same logic applies to invoices NyayX raises automatically (periodic retainers, milestone fees, per-hearing fees); it isn’t just for manually-created invoices.
GSTIN validation
If you enter a client GSTIN (or your own firm GSTIN in Settings), NyayX validates the 15-character format (2-digit state code, 10-character PAN, entity code, “Z”, and a checksum character) before letting you save.
TDS
TDS is not something you type in when marking an invoice paid. NyayX derives it automatically.
In Settings → Firm Profile, turn on TDS Applicable and set the TDS rate and section. This defaults to 10% under Section 194J (fees for professional/technical services), the section that normally applies to legal fees.
While building an invoice, if TDS is applicable a line shows the estimated TDS the client is likely to deduct, computed on the same non-reimbursable base GST uses. This is informational only; it doesn’t change the invoice total, since TDS is deducted by the client on payment, not charged by you.
When an invoice is recorded as fully paid, NyayX automatically creates a TDS entry for it, provided the client has a PAN or GSTIN on file. TDS is attributed by PAN; if only a GSTIN is known, the entry is created with a “PAN-MISSING” placeholder you can fix later. The entry captures the gross professional-fee amount, the rate and section from your firm settings, and the GST quarter the payment fell in. This only happens once per invoice; a retry or duplicate webhook won’t create a second entry.
You can also add, edit, or delete TDS entries by hand from the TDS tab, useful for TDS on fees collected outside the invoicing flow. Flip an entry’s status to Received once the client’s Form 16A / TDS certificate arrives; until then it shows as Pending.
The GST & TDS page (/gst-tds)
GST & TDS: GSTR-1 style summary and TDS ledger
The hero strip shows Taxable Turnover, Total GST Collected, TDS Deducted (Total), and TDS Certificates Pending for the selected financial year (the FY start, April or January, follows your workspace preferences).
Tabs shown depend on your Firm Profile toggles:
- GST Summary: a GSTR-1-style box covering B2B and B2C taxable value, CGST/SGST (and IGST when any inter-state invoices exist), and Total GST Payable, plus a SAC code reference table for legal services. Only shown when GST Registered is on.
- B2B / B2C: invoices split by whether the client has a GSTIN on file, each with its own CGST/SGST figures.
- TDS: the section reference table (194J professional fees 10%, 194C contractor payments 2%, 194H commission/brokerage 5%, 194I rent 10%) and your list of TDS entries. Only shown when TDS Applicable is on.
Draft and cancelled invoices are excluded from every GST figure on this page. A voided invoice and its credit note both stay in; the credit note’s negative GST nets the original down to zero, which is the correct GSTR-1 treatment for a reversed supply.