Sale of goods or services to a customer in another state attract integrated tax.
To record an IGST-Inter-State Sales (Outside Sale)
● Follow the steps used for recording a local sales transaction. The only difference is that you have to select the integrated tax ledger instead of central tax and state tax.
As per our Practical Example No. 7
2 Mi-Note 4 Mobiles Outside State @ Rs. 15,000 each with Output IGST 12% i.e. Rs. 3600 in Cash to a Party in Outside State i.e. Andhra Pradesh.
The above Local Sales Invoice will be as below :