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How to read the GST rate-wise summary in Smart Books

The GST rate-wise summary shows your sales and purchases by tax rate in two separate blocks, each with its own totals. Learn how to open it, read it and export it.

Level: beginner · Updated 29 Oct 2026

Before you start

The GST rate-wise summary shows how much you sold and bought at each GST rate, with the tax charged on each. Sales and purchases now appear in two separate blocks, because the tax you collect on sales and the tax you pay on purchases are different figures that are filed and paid differently. This article shows you how to open the report and read each block.

Before you start

  • Sales, purchases, credit notes and debit notes for the period should already be entered in Smart Books.
  • You need access to the GST section of your company.

Open the report

  1. In your company, open GST.
  2. In the Summaries group, select Rate-wise Summary. It is described as "Sales and purchases by tax rate, each with its own totals."
  3. Choose the date range you want at the top of the page.

Read the two blocks

The report has two blocks, one under the other:

  • Outward supplies (sales) lists your sales by GST rate.
  • Inward supplies (purchases) lists your purchases by GST rate.

Each row is one GST rate, for example 5%, 12% or 18%. The columns are Rate %, Taxable (the value before tax), IGST, CGST and SGST. IGST is the tax on sales or purchases between states; CGST and SGST are the central and state shares of tax within one state.

The totals line

Each block ends with its own totals line that adds up Taxable, IGST, CGST and SGST for that block only. There is no combined total of sales and purchases, because adding them together gives a number that nobody files or pays.

Credit and debit notes

A credit note or debit note is counted in the same rate row as the sale or purchase it relates to. For example, a credit note on an 18% sale reduces the 18% row of the sales block instead of creating a separate 0% row.

See the documents behind a row

Each block opens its own register. Select a rate in the sales block to see the matching sales documents. Select a rate in the purchases block to see the matching purchase documents. A credit or debit note that reduces that rate appears in the list too.

Export the summary

You can export the report as CSV, Excel or PDF. In each file, both blocks are included and each block keeps its own totals line.

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Steps

  1. In your company, select GST.
  2. In the Summaries group, select Rate-wise Summary.
  3. Pick the date range at the top of the page.
  4. Under Outward supplies (sales), read each rate row and the totals line.
  5. Under Inward supplies (purchases), read each rate row and its own totals line.
  6. Select a rate row to see the sales or purchase documents behind it.
  7. Export the report as CSV, Excel or PDF if you need a copy.

Troubleshooting

Still stuck? Contact support or ask in the community.