How to Prepare Monthly Sales Information for Your CA
Prepare a completed month's GST invoices, non-GST bills, credit notes, HSN summary, payment position and genuine outstanding for your CA in four organised CSV files.
An Indian wholesaler can prepare monthly sales information for a CA by recording invoices, payments and returns correctly throughout the month, then reviewing the completed month before exporting it. My Local Shops Order Manager turns the recorded data into four organised CSV files: GST invoices, GST credit notes, non-GST records and an HSN-wise tax summary.
The report does not file GST or replace the CA's professional review. It removes the repeated work of finding bills in notebooks, reconstructing payment positions from WhatsApp chats and manually separating GST from non-GST sales at month-end.
At a glance
| Month-end question | What Order Manager provides |
|---|---|
| Which month can I prepare? | Any completed calendar month from the available history |
| Are old pending bills still correct? | A month-specific outstanding review before generation |
| Where are GST sales? | A separate GST invoice CSV |
| Where are returns against GST bills? | A separate GST credit-note CSV |
| What about plain non-GST bills? | A separate non-GST invoice and credit-note CSV |
| How are item taxes grouped? | HSN-wise taxable, CGST, SGST and IGST totals |
| Can a genuine credit sale remain pending? | Yes; reviewed outstanding does not block generation |
| Can I send the files to my CA? | Download them or share through WhatsApp, email, Drive or another installed app |
| What if I correct a bill later? | Regenerate and overwrite the saved monthly pack |
| Does My Local Shops file the GST return? | No; the owner and CA review and file through the applicable process |
The simplest monthly routine
The cleanest CA report is prepared during the month, not repaired at the end of it.
- Create every sale as the correct GST invoice or non-GST bill.
- Record accurate party, GSTIN and place-of-supply information where applicable.
- Confirm item HSN codes and GST rates before saving a GST invoice.
- Record the money actually received—not the amount you hoped to receive.
- Keep genuine unpaid amounts as partial or full credit.
- Create linked credit notes for returned goods instead of deleting history.
- After the month closes, review its pending invoices.
- Generate the four-file CA pack.
- Check the summary and share the files with the CA.
- If a source record is corrected later, regenerate the pack before using it again.
This workflow preserves the difference between what was sold, what tax was recorded, what money arrived and what the customer still owes.
What to record correctly during the month
Party and GST information
For a GST invoice, check the party name, buyer GSTIN when available, state and place of supply. These values help the report classify the supply and preserve whether the invoice was recorded as B2B or B2C.
The buyer's GSTIN is not required for every possible sale scenario, but an incorrect GSTIN should not be guessed merely to complete a field. The owner and CA should confirm the buyer's actual registration details.
GST or non-GST document type
Use Generate GST bill only when the transaction should be recorded as a GST invoice. A non-GST bill stays in the non-GST file and does not acquire GST columns later merely because a report is generated.
This separation matters. Combining every sale into one spreadsheet forces the owner or CA to identify document types again. Order Manager keeps the two groups distinct from the source.
HSN and GST rate for every GST line
When a GST invoice contains several colours and sizes, each selected SKU becomes a separate invoice line, while common HSN and GST details can be prepared for the product before those lines are added.
Check the HSN and GST rate before saving. The HSN summary groups the values already recorded on invoice and credit-note lines; it is not an automated tax-classification service and should not invent a missing legal classification.
Payment truth
Choose the settlement state that matches the commercial event:
- Paid in full when the transaction is considered complete;
- Partial payment when some money arrived and the balance is still expected; or
- Full credit when nothing was received at invoice creation.
If money arrives later, record it against the invoice. If ₹50,000 was received, do not enter ₹51,000 merely to close a ₹51,000 bill. A truthful report keeps actual receipts and any owner-approved settlement difference separate.
Returns and credit notes
When goods are returned, create a credit note against the source invoice. The original invoice remains in history and the credit note records the reversal.
For GST sales, the credit note can reverse the applicable taxable value and CGST, SGST or IGST. Its values also reduce the relevant HSN summary. This is clearer than editing or deleting an old invoice after it was issued.
Read How Returns and Credit Notes Work in Order Manager and Staff Bill for the complete return flow.
Why only completed months are available
The current calendar month is deliberately excluded from Month-end for CA.
For example, on 1 February the owner can prepare January. During January itself, invoices, payments and returns are still being created. Treating that changing period as a month-end snapshot would encourage the owner to send an incomplete pack and then forget which version the CA received.
Order Manager offers the previous 24 completed months, newest first. Closing the selection does not legally lock the month; it simply avoids presenting the current in-progress period as finished.
Review pending bills before generation
Open Order Manager → Reports → Month-end for CA, choose a completed month and press Generate pack.
Before building the report, Order Manager checks that month's current unpaid and partial invoices. If it finds any, the owner sees:
- the number of pending bills;
- their combined balance due; and
- a prompt to review them.
The available choices are:
| Choice | When to use it |
|---|---|
| Review bills | Some balances may be missing payments or agreed settlements |
| Generate anyway | The balances are known genuine credit sales, or an initial pack is needed now |
| Not now | The owner wants to check other records before proceeding |
A pending bill is not automatically an error. Clothing and footwear wholesalers often give trusted retailers credit. The review exists to distinguish genuine dues from missing entries.
Three decisions inside the review
Each pending invoice can be opened to inspect its items, payment history, credit notes and balance.
Record payment
Use this when money was received but not entered. Record the actual amount and mode, such as cash, UPI, card or bank transfer.
Still pending
Use this when the customer genuinely owes the displayed balance. It remains in Outstanding and the report continues to show the payment position.
Agreed as complete
Use this owner-only action when both parties agreed that no more money will be collected, even though the amount received is below the bill total.
Example:
| Stored value | Amount |
|---|---|
| GST invoice total | ₹51,000 |
| Money actually received | ₹50,000 |
| Commercial settlement adjustment | ₹1,000 |
| Balance due | ₹0 |
| Payment status | Paid |
The invoice and its GST remain ₹51,000. The report shows ₹50,000 received and the ₹1,000 adjustment separately. This avoids both a false payment and a permanently misleading receivable.
The review performs a final server check before continuing. If another device records a payment while the owner is reviewing, the owner is asked to inspect the changed list instead of continuing from stale information.
For the full workflow, read How to Review Outstanding Invoices Before Generating the CA Report.
The four files your CA pack contains
The generated folder uses the selected period in YYYY-MM form and contains four CSV files.
| File | What it contains |
|---|---|
OM_GST_YYYY-MM_invoices.csv | GST invoice register |
OM_GST_YYYY-MM_credit_notes.csv | GST credit-note register |
OM_GST_YYYY-MM_non_gst.csv | Non-GST invoices and non-GST credit notes |
OM_GST_YYYY-MM_hsn.csv | HSN-wise taxable and tax summary |
CSV is intentionally simple. The files can be opened in Excel, Google Sheets, LibreOffice or the CA's preferred review workflow without requiring access to the owner's app.
1. GST invoice register
Each GST invoice row contains the recorded fields needed for a monthly sales review:
- invoice number and date;
- party name and buyer GSTIN where present;
- B2B or B2C supply type;
- tax mode and place of supply;
- taxable value;
- CGST, SGST, IGST and total tax;
- round-off and invoice total;
- amount received;
- commercial settlement adjustment or extra amount received;
- balance due and payment status;
- seller GSTIN; and
- billing location.
The payment columns do not change the invoice's taxable value. They show its commercial collection position beside the original sales values.
2. GST credit-note register
The credit-note file keeps returns separate from original invoices. A row includes the credit-note number and date, source invoice, party, buyer GSTIN, tax mode, taxable reversal, tax components, credit-note total and location.
This gives the CA both sides of the documentary trail instead of presenting only a net figure with no explanation.
3. Non-GST records
The non-GST file contains both non-GST invoices and their credit notes. Each row identifies whether it is an invoice or credit note and can include its number, date, party, source-invoice reference, amount, receipt position, settlement fields, balance, payment status and location.
GST-specific values are not added to a plain bill. The file ensures non-GST business is still included in the owner's monthly information without mixing it into the GST invoice register.
4. HSN summary
The HSN file groups GST lines by HSN code and totals:
- taxable value;
- CGST;
- SGST;
- IGST; and
- total tax.
GST credit-note values reduce their relevant HSN groups. If older data contains a missing HSN, the report keeps it visible as an unknown group rather than silently excluding that sale.
The HSN summary helps organise review; the CA remains responsible for confirming that the recorded classification and tax treatment are correct.
Understand CGST, SGST and IGST in the pack
For an intra-state GST sale, the invoice normally records the tax through CGST and SGST components. For an inter-state sale, it records IGST. Order Manager exports the tax mode and components already calculated on the confirmed invoice.
Suppose a taxable sale is ₹80,000 at 5% GST:
| Recorded tax mode | Tax breakdown | Invoice total before round-off |
|---|---|---|
| Intra-state | CGST ₹2,000 + SGST ₹2,000 | ₹84,000 |
| Inter-state | IGST ₹4,000 | ₹84,000 |
The total tax is equal in this simplified example, but the component fields are not interchangeable. Party state, seller state and place of supply should be checked before confirming the invoice.
The summary to check before sharing
After generation, the app shows a compact summary including:
- seller GSTIN when available;
- generation time;
- number of GST invoices and GST credit notes;
- number of non-GST bills;
- GST taxable total;
- CGST, SGST and IGST totals;
- round-off where applicable;
- GST invoice grand total;
- commercial settlement adjustments;
- extra amounts received; and
- GST credit-note total.
Use this for a quick reasonableness check. If the business normally issues many bills but the count is unexpectedly low, inspect the selected month and source invoices before sending the files.
Owner report and CA pack answer different questions
Order Manager deliberately separates the owner's business report from the CA pack.
| Owner report | CA pack |
|---|---|
| Sales before GST | GST invoice register |
| Cost of sold stock | GST credit-note register |
| Profit and margin | Non-GST records |
| Realised profit based on receipts and settlements | HSN and tax summary |
| Private operational decision-making | Sales and tax information for professional review |
The CA pack does not need to expose the owner's purchase cost and per-invoice profit merely to prepare sales and GST information. Those values remain in the owner-only business view.
Read Owner Reports, CA Reports and GST Month-End Review in Seconds for a broader comparison.
Download, share and regenerate
After the pack is ready, the owner can:
- download all four CSV files into a device folder; or
- share them using the Android share sheet through WhatsApp, email, Drive or another installed app.
The generated report is saved as a monthly snapshot. Opening it later does not silently rebuild different values.
If an invoice, payment, settlement or credit note is corrected afterward, select Regenerate (overwrite). Order Manager rebuilds the four files from the current source records and replaces the saved pack. Send the regenerated version to the CA so both sides use the same data.
There is no irreversible “GST filed” button in My Local Shops. The app cannot know whether an external return was filed, revised or reconciled by the CA.
Example: preparing January on 1 February
Assume a garment wholesaler wants to send January records to the CA.
- The owner opens January in Month-end for CA.
- Order Manager finds four pending January invoices totalling ₹1,10,000.
- One retailer had already paid ₹30,000 by bank, so the owner records the missing receipt.
- Two retailers genuinely owe ₹70,000 in total, so those bills are marked Still pending.
- A ₹51,000 invoice was commercially settled at ₹50,000, so the owner confirms a ₹1,000 adjustment.
- The server recheck confirms that no pending invoice changed during review.
- The owner generates the four CSV files.
- The summary shows GST sales, tax components, credit notes, non-GST records and settlement totals.
- The owner shares the folder with the CA.
- If a January return is recorded later, the owner regenerates the January pack and sends the revised files.
The genuine ₹70,000 outstanding remains visible. Preparing a report does not mean pretending every customer has paid.
Common mistakes to avoid
Waiting until month-end to enter every bill
Reconstructing a complete month from loose papers increases the chance of duplicate or missing invoices. Record sales when they happen.
Mixing GST and non-GST sales manually
Choose the correct document type at invoice creation. Do not depend on memory to separate them weeks later.
Entering a fake receipt to clear Outstanding
Payment records should represent money that arrived. Use the explicit owner settlement flow for an agreed difference.
Deleting an invoice because goods were returned
Use a linked credit note. The original sale and return should both remain traceable.
Assuming the CA pack automatically updates
It is a saved snapshot. Regenerate it after any relevant source correction.
Treating the export as tax filing
My Local Shops prepares organised records; it does not submit a GST return. The owner and CA must validate and file according to applicable requirements.
Frequently asked questions
Can I generate a report for the current month?
No. Month-end for CA offers completed calendar months, preventing an in-progress period from being presented as final.
Do all outstanding invoices have to be paid before generation?
No. Genuine credit sales can remain outstanding. Review them and use Generate anyway when their balances are understood.
Does a later payment move an old invoice into a new sales month?
No. The invoice remains in its original invoice month. Its current receipt and balance position can be reflected when that month's pack is regenerated.
Are GST and non-GST bills combined?
No. GST invoices, GST credit notes and non-GST records are exported separately, with an additional HSN summary.
Does an agreed payment shortfall reduce GST automatically?
No. The original invoice and GST values remain unchanged. The received amount and commercial settlement adjustment are shown separately.
Are product costs and profit sent to the CA in this pack?
No. Cost, profit and margin belong to the owner report. The CA pack focuses on sales, tax, credit-note and payment-position information.
Can I share the files on WhatsApp?
Yes. Use Share and select WhatsApp, email, Drive or another compatible app installed on the phone.
What should I do after correcting a January invoice?
Open January again and choose Regenerate (overwrite) before using or sharing the revised pack.
Prepare reports from connected records
Download Order Manager to record invoices, payments, outstanding, credit notes, owner reports and month-end CA packs in one connected workflow.
If you are new to the platform, follow How to Subscribe, Download the Apps and Set Up Your First Shop. See current plans and location limits before subscribing.
This article explains the application's operational workflow and is not tax, accounting or legal advice. Ask your CA to verify the classification, treatment and filing required for your business.