Ledgers

Commission Paid Ledger किस Group में बनाएं? — TallyPrime

By Prakash Kumar Bengani — Tally Expert, 20+ yrs · Updated Oct 2026

Sales agent या broker को दिया Commission Paid ledger Indirect Expenses में बनाएं (Profit & Loss A/c)। Purchase करवाने वाले buying agent का commission कुछ businesses Direct Expenses में रखते हैं, क्योंकि वो खरीद की cost है।

Commission के cases

Ledger	Group
Commission Paid (sales agent)	Indirect Expenses
Buying commission (purchase agent)	Direct Expenses (practice varies)
Commission Received (side income)	Indirect Incomes
Agent का account	Sundry Creditors
TDS on Commission	Duties & Taxes

Ledger creation (TallyPrime 7.x)

Field	Value
Under	Indirect Expenses
Inventory values are affected	No
GST Applicability	Applicable (registered agent)
Type of Supply	Services
Is TDS Applicable	Applicable
TDS Nature of Payment	Commission or Brokerage

हमारी book के TDS अध्याय (अध्याय 15) में commission का rate 5% लिखा है; 1 October 2024 से यह 2% हो चुका है, इसलिए TallyPrime में Nature of Payment की rate latest release के अनुसार check करें। Income-tax Act 2025 में section numbering भी बदली है।

Worked entry: agent का commission bill

Registered agent (same state) का commission ₹40,000 + 18% GST, TDS 2% (base ₹40,000 पर) (Purchase/Journal voucher):

Particulars	Dr (₹)	Cr (₹)
Commission Paid (Indirect Expenses)	40,000
Input CGST	3,600
Input SGST	3,600
Verma Agencies (Sundry Creditors)		46,400
TDS on Commission (Duties & Taxes)		800

TDS GST से पहले वाली amount पर कटता है, जब invoice में GST अलग दिखाया गया हो।

Reports में कहाँ दिखेगा

Profit & Loss A/c → Indirect Expenses → Commission Paid। Agent का बकाया Sundry Creditors में और TDS Current Liabilities → Duties & Taxes में।

Common Mistakes

Commission Paid और Received एक ही ledger में

Net amount दिखने से दोनों छिप जाते हैं। Paid = Indirect Expenses, Received = Indirect Incomes।

GST सहित amount पर TDS काटना

Invoice में GST अलग हो तो TDS सिर्फ base amount पर।

पुरानी 5% rate पर TDS

ज़्यादा TDS कटने से agent परेशान होगा। Current rate 2% Nature of Payment में update करें।

FAQ

Commission paid ledger under which group in Tally?

Indirect Expenses for commission paid to sales agents and brokers. Commission paid to a buying agent for purchases is sometimes kept under Direct Expenses.

Commission पर TDS कितना है?

Commission/brokerage पर TDS rate 1 October 2024 से 2% है (पहले 5% था)। Threshold और section का नाम latest Income-tax rules से CA के साथ confirm करें।

Commission Received किस group में?

Indirect Incomes में, अगर commission side income है। Commission agent का main business हो तो Direct Incomes या Sales Accounts में।

Is GST charged on commission?

Yes, a GST-registered agent charges 18% GST on commission, and you can claim ITC if it is for business.

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Group: Indirect Expenses — इस group के बाकी ledgers, nature और examples देखें · सभी 28 Ledger Groups की list

Sundry Debtors Group in TallyPrime — कौन से Ledgers आते हैं, Nature और Examples Office Expenses Ledger किस Group में बनाएं? — TallyPrime Petrol Expenses Ledger किस Group में बनाएं? — TallyPrime Suspense A/c Group in TallyPrime — कौन से Ledgers आते हैं, Nature और Examples

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