Demands, demand runs and the GST split

A demand is the bill you raise on a buyer for one or more installments of their payment schedule (or on a society member for the charges and GST on their redevelopment offer). Issuing it posts the sales voucher in the promoter's books: the buyer's ledger is debited with the full total, revenue and GST are credited. The TDS a buyer deducts under section 194-IA is shown on the demand as expected, and enters the books later as a TDS credit when the buyer's deposit is evidenced. A demand run raises those bills for a whole project in one action. GST on the demand is split into CGST and SGST when the supply is within the state, or charged as IGST across states, following the place-of-supply rule.

How it works in NirmaanOne

Raising a demand

On the booking's Demands & money tab, Raise demand (the Create permission on Demands; Active booking with a termsheet) lists the open installments of the schedule with their Total amount, GST, TDS and Payable; tick the ones to bill, set the Demand date, Due date and Narration, and press Draft demand · <payable> payable. A demand takes whole installments: every open charge row that falls due together. A row already on a live demand, cancelled, waived or at zero cannot be billed; a partly paid row is billed for its full amount. On a member's offer (the project's Society & Tenants tab) the demand takes the offer's open charge and tax rows; benefit rows are paid out, never demanded.

The draft already carries its number, DM-<financial year>-<serial> per organization (for example DM-2026-27-00012, the twelfth demand dated in the financial year April 2026 to March 2027). A deleted draft leaves a gap; the number's year follows the draft's first demand date.

A draft shows its lines the way the plan reads, as Instalments ("On <stage> · <date>", "Due <date>" or "At the time of possession") with Amount (excl. GST), GST and Total. It can be edited (dates, narration, rows) or deleted while it is a Draft.

The buyer's TDS under section 194-IA

On a booking demand, TDS is worked out from the organization's 194-IA rule in force on the demand date (Settings, Organization, TDS on sales (section 194-IA); seeded at 1% on deals of ₹50,00,000 or more, from 1 June 2013): when the deal's consideration (every receivable charge on the termsheet, excluding GST) reaches the rule's threshold, the expected TDS = the demand's ex-GST subtotal × the rate, rounded half-up to the paise. The demand bills the Grand total billed (subtotal + GST); Payable in money = that total − the expected TDS, which is what the buyer should transfer. Below the threshold, and on every member-offer demand, TDS is zero. Editing a draft's demand date re-reads the rule; an issued demand keeps its figures. When the buyer hands over the Form 16B or the 26QB challan, Record TDS credit on the demand records their deposit as a TDS credit (Dr TDS Receivable / Cr the buyer against the demand's bill); see TDS under section 194-IA. Demands issued before 10 October 2026 billed the payable and booked the TDS on issue; their certificate is recorded with Record Form 16B.

Issuing: the sales voucher

Issue (the Issue permission on Demands) posts a Sales voucher dated the demand date in the books of the project's promoter, which must exist and be active:

• Dr the buyer's ledger (created on first use) for the full total, as a new bill numbered like the demand, due on the due date (nothing for the TDS: "The buyer is billed the full total and pays it in money less the TDS they deduct (194-IA). The TDS reaches the books when their deposit (Form 16B / 26QB) is recorded as a TDS credit; the demand reads Paid once the money received reaches the payable, with the TDS credit shown as pending until then.");
• Cr each charge's mapped ledger for its amount, on the mapping's cost centre or the project's. Under a revenue policy that defers revenue, a with-the-unit charge (the unit price and the other seeded sale charges) is credited to its contract liability instead and recognised by a later revenue run. Books whose accountant has not chosen a policy follow the default, Ind AS 115, which defers; only the Revenue on billing framework credits revenue on issue;
• Cr the GST legs (below).

Lines on the same ledger and cost centre merge. Issuing needs every billed component mapped in the books ("Charge component <code> has no ledger mapping in books <books>"), an open fiscal year and an unlocked period. The demand becomes Issued; the seeded rule "Demand issued: email the demand letter (system)" can send the letter when switched on.

The GST split and place of supply

Each GST line on the demand is a Tax row of the schedule (one per GST rate). Where it posts depends on the place of supply, decided by comparing the buyer's state (on the contact) with the project's site state:

• same state, or the buyer has no state on file: CGST + SGST, half each, to the GST component's mapped ledger and its tax ledger (seeded 2210 and 2220); the half is rounded to the paise and the other leg takes the remainder;
• different state: IGST, the whole amount, to the IGST output ledger (template 2230).

The same test drives the GST input legs on a commission and the GST on a cancellation's charges. The test reads only the state on the buyer's contact record, so a buyer whose contact carries another state is charged IGST; keep the buyer's state correct.

Paying, settling and cancelling

A buyer's receipt settles the booking's open demands by itself, oldest due first, and clears them when it is cleared (see Receipts and payouts); TDS credits settle the TDS share of the bill. The demand becomes Partially Paid as soon as anything comes in and Paid when the money received reaches the payable in money (the TDS credit may still be pending) or nothing is outstanding. Outstanding = total − received − TDS credited; the part of it that is TDS still expected shows as Of which TDS credit pending. Which charges the money covered is your appropriation on the demand (see Manual appropriation of receipts); TDS credits are never appropriated.

Cancel demand marks a Draft cancelled and frees its rows; on an Issued demand with nothing received, credited or pending it posts a Credit Note dated the cancellation date that reverses the sales voucher and settles the bill. A demand with receipts against it cannot be cancelled on its own ("Money has been received against this demand; bounce or reallocate those payments first"), nor one with a TDS credit ("A TDS credit is recorded against demand <no>; cancel it under Payments > TDS credits first"); the booking cancellation wizard credit-notes paid demands as part of the whole cancellation.

Demand runs

A demand run bills everything that has fallen due on a project: Demand runs on the demands page, New demand run (the Create permission on Demands). You choose the project, Bill everything due on or before (the as-of date), the Demand date, Due after (days) (15 by default) and the Subjects: bookings, member offers, or both. The preview lists each buyer or member with their due rows and payable. Draft <n> demand(s) creates the run, numbered DR-<financial year>-<serial>, with one Draft demand per buyer or member holding all their open, dated, unbilled rows due by the as-of date. Rows waiting on a construction stage that is not yet achieved have no date and are never picked. A subject with nothing due is listed as skipped ("No open installment due on or before the as-of date"); one whose demand cannot be drafted is skipped with the reason.

On the run page, Issue <n> demand(s) issues each draft on its own: a demand that cannot post (an unmapped component, inactive books) is reported in the failures card and the rest go through; the run turns Issued only when no Draft is left, so you can fix the cause and issue again. Cancel run deletes the drafts while nothing is issued. Each demand is then an ordinary demand. A scheduled workflow rule (the "Monthly billing" preset, or the seeded but inactive "Daily demand runs (system)") creates and issues runs automatically; the run's notes name the rule.

Statuses

Draft → Issued → Partially Paid → Paid; Cancelled from Draft, or from Issued with nothing received or credited (credit note), or through a booking cancellation. A bounced receipt or a cancelled TDS credit moves a demand back to Partially Paid or Issued.

Example

Booking BK-2026-27-00007 for unit A-1203 on Sea Breeze Residency (Mumbai): the buyer, Rakesh Shah, lives in Maharashtra. The plinth stage was achieved on 10 November 2026, dating the plinth installment. Suppose the pricing plan collects only the Unit Base Price group on the payment plan, so the installment holds those charges and their 5% GST:

Row	Amount
Unit Price	₹23,86,500.00
Floor Rise	₹35,000.00
PLC (Preferred Location Charge)	₹40,000.00
Parking	₹1,00,000.00
GST 5%	₹1,28,075.00

1. On 15 November the accountant raises a demand on that installment with Due date 30 November. The draft is DM-2026-27-00012: Total amount (excl. GST) ₹25,61,500.00, GST ₹1,28,075.00, Grand total billed ₹26,89,575.00. The deal's consideration excluding GST is ₹1,30,28,100.00, above the ₹50,00,000 threshold, so the expected TDS 194-IA at 1% of ₹25,61,500.00 = ₹25,615.00 and Payable in money = ₹26,89,575.00 − ₹25,615.00 = ₹26,63,960.00.

2. Issue posts the sales voucher dated 15 November. Because the buyer's state matches the site's, the GST is split: ₹64,037.50 CGST and ₹64,037.50 SGST. The four charges are with-the-unit charges mapped to the same ledger, so they merge into one line; the books keep the default Ind AS 115 policy, so that line is the contract liability:

   Ledger	Debit	Credit
   Rakesh Shah (bill DM-2026-27-00012, due 30 Nov)	₹26,89,575.00
   Contract Liability - Sale of Units		₹25,61,500.00
   GST Output Payable - CGST		₹64,037.50
   GST Output Payable - SGST		₹64,037.50
   Total	₹26,89,575.00	₹26,89,575.00

   On books whose policy is Revenue on billing, the ₹25,61,500.00 would go to Sale Revenue - Units instead.

   Had Mr Shah's contact carried the state Gujarat, the two GST lines would have been one IGST line of ₹1,28,075.00.

3. Mr Shah pays ₹26,63,960.00 and deposits ₹25,615.00 with the Income Tax department. When the receipt clears, the demand is Paid with Outstanding ₹25,615.00, all of it "Of which TDS credit pending". When he hands over the Form 16B, Record TDS credit posts the Journal voucher Dr TDS Receivable ₹25,615.00 / Cr Rakesh Shah ₹25,615.00 against the bill, and the demand's Outstanding is ₹0.00.

For the whole project, the accountant instead opens New demand run on 1 December with Bill everything due on or before 30 November, Demand date 1 December and Due after (days) 15: run DR-2026-27-00003 drafts one demand per buyer (BK-2026-27-00007's demand holding every row due by 30 November, due 16 December), skips buyers with nothing due, and Issue 14 demands posts them all.

Where you see it

• Demands: every demand, Payable ("<total> less TDS"), Paid ("<amount> open", "TDS credit pending <amount>") and the sales voucher link.
• Demand: Amounts (with "Expected TDS 194-IA @ 1%", Payable in money, TDS credited and Of which TDS credit pending), Instalments, Issue, Cancel demand, Record TDS credit, Appropriate, and the card TDS credits against this demand.
• TDS credits: the buyers' deposits recorded against demands.
• Demand runs and Demand run: drafting, issuing and cancelling runs, and Schedule automatic demand runs.
• Demands and money: Raise demand on a booking.
• Termsheet and schedule: the installments with their TDS and Demand columns.
• Society and tenants: demands on a member's offer.
• Component mappings: the revenue ledger per charge and the GST ledgers.
• Voucher: the posted sales voucher and credit note.
• Organization settings: the TDS on sales (section 194-IA) rules.

Related

• Payment plans: lumpsum, cadence, custom and construction-linked
• Manual appropriation of receipts
• Receipts and payouts: allocation, clearing and the UTR
• Charge groups and per-line GST
• Booking cancellation, forfeiture and refund
• Booking: agreed total, applicants and shares
• Effective-dated rules
• TDS under section 194-IA
• Record a TDS credit