Charge groups and per-line GST
A charge group is a section of the cost sheet with a default GST rate; every charge line carries its own GST, worked out from the estimate override, the plan line, the component or the group, in that order.
Charge groups and per-line GST
A charge group is a section of a unit's cost sheet, such as Unit Base Price or Project Fixed Charges (PFC), with an order and a default GST rate. A sale charge sits in one group (or, with none, under Other charges), and every priced line carries its own GST: the app never adds one blanket GST line at the bottom. A group shows a sub-total, its GST and a total; the estimate shows the grand total.
How it works in NirmaanOne
The groups
Groups are organization-wide and are kept under Masters, Charge Components, in the Charge groups card. Four are seeded and every organization starts with them:
| Group | Default GST | What goes in it (seeded components) |
|---|---|---|
| Unit Base Price | 5% | Unit Price, Floor Rise, PLC (Preferred Location Charge), Parking |
| Project Fixed Charges (PFC) | 18% | Legal Charges, Development / Betterment Charges, Deposits for Electric Meter, Cable, Water Meter, Substation, Gas Pipeline (own rate 0%), Air-conditioning Piping, Club Membership |
| Project Maintenance Charges | 18% | Maintenance Deposit, Advance Maintenance (24 Months) |
| Society Formation Charges | 18% | Share Money, Application & Entrance Fee of the Society, Society Formation & Registration |
You can rename a seeded group, change its default GST or deactivate it, but you cannot delete it ("Seeded groups cannot be deleted; deactivate them") or change its code. You can add your own groups (a new group starts at 18%) and delete one only while no component belongs to it. Editing needs the Edit permission on Charge Components; deleting needs Delete.
A component is put in a group with the Charge group field on the component panel; sale, tenant and other charges can be grouped, benefits, commissions and taxes cannot. A sale charge with no group is shown under Other charges, after the groups. Only sale charges make up a buyer's price: a pricing plan that lists any other kind (a benefit, a tenant charge, a commission, a tax or an "Other" component) is refused with "Not a charge the buyer pays: <name> (<kind>). …".
Per-line GST and the effective rate
Each line's GST rate is found by taking the first of these that is set:
- the rate typed as an override on the estimate (with a reason);
- the rate on the pricing plan line (GST % on the Unit Pricing tab);
- the component's own rate (GST % on the component);
- the group's default GST.
If none is set the line is not taxable. The rate that results is the effective GST rate; the screens show it before you type anything: the plan line's GST % placeholder reads "Blank = <rate>" or "Blank = not taxable", and the Charge Components grid shows a component's rate as its own figure, "group default" or "not taxable". The GST amount of a line is the line amount × the rate ÷ 100, rounded half-up to the paise, line by line; the group's GST is the sum of its lines' GST, and the estimate's GST is the sum of the groups'.
This is why deposits can sit in an 18% group and still carry no GST: the seeded Deposits … component has its own rate of 0%, which wins over the group's 18%.
Order on the cost sheet
Lines come out in group order (the Order column of the groups card), with Unit Price first inside the Unit Base Price group, then the group's components in their catalogue order, then the order on the plan. Estimates, the Preview on a unit, the booking's termsheet and generated cost sheets all use this order, and a Percent Of Base line is worked out on the lines that come before it in this order (see Pricing bases).
Groups on the payment plan
The pricing plan also decides how each group is collected: On the payment plan, optionally only on chosen construction stages, or At time of possession (not part of the plan). Unit Base Price always stays on the payment plan. See Expected possession date and charges at possession.
Why groups
Mumbai cost sheets are presented this way to buyers: the unit's price and its add-ons at the concessional GST rate for construction, then the fixed charges, maintenance and society formation money at the standard rate, with deposits outside GST. Keeping the rate on each line lets one estimate carry several rates and still show one grand total, and it keeps the GST schedule correct on the demands raised later.
Example
A 2 BHK plan priced on unit A-1203 (645 sqft carpet (Mofa), 12th floor), with the seeded groups and rates:
| Group (default GST) | Line | Amount | GST | Line total |
|---|---|---|---|---|
| Unit Base Price (5%) | Unit Price, 645 × ₹18,500 | ₹1,19,32,500.00 | ₹5,96,625.00 | ₹1,25,29,125.00 |
| Floor Rise, 7 floors × ₹25,000 | ₹1,75,000.00 | ₹8,750.00 | ₹1,83,750.00 | |
| PLC | ₹2,00,000.00 | ₹10,000.00 | ₹2,10,000.00 | |
| Parking | ₹5,00,000.00 | ₹25,000.00 | ₹5,25,000.00 | |
| Group sub-total | ₹1,28,07,500.00 | ₹6,40,375.00 | ₹1,34,47,875.00 | |
| Project Fixed Charges (PFC) (18%) | Legal Charges | ₹25,000.00 | ₹4,500.00 | ₹29,500.00 |
| Deposits … (component rate 0%) | ₹75,000.00 | ₹0.00 | ₹75,000.00 | |
| Group sub-total | ₹1,00,000.00 | ₹4,500.00 | ₹1,04,500.00 | |
| Project Maintenance Charges (18%) | Advance Maintenance (24 Months) | ₹1,20,000.00 | ₹21,600.00 | ₹1,41,600.00 |
| Society Formation Charges (18%) | Share Money, Application & Entrance Fee of the Society | ₹600.00 | ₹108.00 | ₹708.00 |
| Grand total | ₹1,30,28,100.00 | ₹6,66,583.00 | ₹1,36,94,683.00 |
The Sub-total strip on the estimate reads ₹1,30,28,100.00, GST ₹6,66,583.00 and Grand total ₹1,36,94,683.00. If the sales manager overrides the Legal Charges line's GST to 12% with a reason, only that line changes: GST ₹3,000.00, and the PFC group's GST becomes ₹3,000.00.
Where you see it
- Charge components: the groups card, each component's group and GST.
- Unit pricing: the Charges editor is sectioned by group ("GST <x>% by default" / "GST: none by default"), How each charge group is collected, and the grouped Preview on a unit.
- New estimate and Estimate: the grouped Charges table with a sub-total per group and the Grand total.
- Termsheet and schedule: each installment's GST column comes from the lines' rates.
- Generated cost sheets and offer documents, from Document templates.
Related
Related
- Charge ComponentsScreen
The organization's catalogue of money lines (unit price, floor rise, PLC, legal charges, tenant benefits, commissions) and the charge groups that section a buyer's cost sheet, each with its GST rate.
- Unit PricingScreen
Keep the project's pricing plans, one per unit type: the sale charges by charge group with GST per line, how each charge group is collected, and a preview of the price and payment schedule on a real unit.
- New estimateScreen
Price a unit for a buyer: pick the unit and optional parking slots, load a unit pricing plan or add charges by hand, override rates with a reason, set the validity, and save the draft before moving on to the payment plan.
- EstimateScreen
One estimate version: its charges by group, payment plan, approvals, unit and parking hold and validity, with the lifecycle actions to send, finalize, request approval, approve or reject, extend, cancel, version and book.
- Termsheet & scheduleScreen
The buyer's termsheet: the agreed charges and the installment schedule with GST, the TDS the buyer deducts and what is payable to the developer, plus the actions to issue, accept, sign, reopen or regenerate it and to re-date an installment.
- Document templatesScreen
The list of your organization's document templates (demand letters, offer letters, termsheets, agreements, allotment letters, receipts, cost sheets), with filters and the actions to create, duplicate, open or delete one.
- Pricing bases: Per Sqft, Per Floor, Fixed, Percent Of BaseConcept
Each charge line on a pricing plan is worked out on one of four bases: a rate per square foot of the chargeable area, a rate per floor above a starting floor, a fixed amount, or a percentage of the lines priced before it.
- Unit areas and the chargeable areas: Carpet area (Mofa), RERA Carpet Area, Super Built-up AreaConcept
Every unit carries up to three areas; two settings say which one money is worked out on: the chargeable area for buyers (what a Per Sqft price multiplies on a buyer's estimate) and the chargeable area for members and tenants (what a member's offer and an allottee's purchase are measured in).
- Charge components and their kindsConcept
The catalogue of money lines the business uses (unit price, floor rise, PLC, legal charges, corpus, transit rent, commission …), the six kinds that decide where a component may appear, the fixed code each carries, and how charge groups and per-line GST turn them into a price.
- Expected possession date and charges at possessionConcept
The project's expected possession date is when the charge groups a pricing plan collects "at time of possession" fall due: one undivided row per charge, owed from booking, outside the buyer's payment plan, re-dated on every open booking when the date changes.
- Payment plans: lumpsum, cadence, custom and construction-linkedConcept
A payment plan says how the buyer's total is collected: all at once, in equal installments on a cadence, on agreed dates, or as construction stages are achieved; it lives on the estimate as numbered versions, is finalized with the price for approval, and becomes the booking's schedule.
- Estimate versions, price lock, overrides and the approval gateConcept
Every priced offer to a buyer is a numbered version of the opportunity: a Draft is edited in place, any later price change is a new version that supersedes the current one, the price is locked when finalized, and every estimate must be approved before it can be booked.
- Demands, demand runs and the GST splitConcept
A demand is the bill raised on a buyer's installments (or a member's offer charges): numbered by financial year, billing the full total with the buyer's expected 194-IA TDS shown apart, posted as a sales voucher with GST split as CGST + SGST or IGST by place of supply; a demand run raises one demand per buyer for everything due by a date.
- Charge group cannot be deleted or recoded: seeded, or still holding componentsTroubleshooting
The four standard charge groups your organization starts with keep their code and are deactivated rather than deleted; any other group is deleted only once its components have moved to another group; a component still in use is deactivated, not deleted.
- "Not a charge the buyer pays": the component's kind does not belong on this recordTroubleshooting
Every charge component has a kind that decides where it may appear: Sale Charge on pricing plans and estimates, Tenant Benefit and Tenant Charge (with Tax) on member offers, Tenant Benefit alone on benefit plans, Commission on commissions; GST is never a line you add, and a benefit paid to the member can never be demanded.