GST - Shipping charges supplied as a compostie supply under GST

ERPNext India Compliance
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1

Hello community,
Greetings to all !

Here is one use case I would like to share with you all and seek some inputs over it.

  1. We need to achieve a customization where Shipping charges in the invoices will be distributed proportionately.
  2. Basis of proportions would be items value (rate * qty) listed in item section.
  3. Respective item rates applicable to items will be applicable on that proportionate part of the Shipping charge including the value of that item to compute gst payable on outward supply.

Ref: Composite Supply as per GST Law

Please share the knowledge if there is some way by which we can use standard functionality or it will be a customization ?

Thank you.

2

This is handled automatically.

There is a hidden field in the item table, taxable_value which would take into account such charges, from the taxes and charges table.

eg: taxes and charges table

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Items with taxable value
Go to Sales Invoice → browser console and check the taxable value for the first item

cur_frm.doc.items[0].taxable_value

This field is used in all places including e-Waybill, e-Invoice or GSTR reports.