Manual Bookkeeping Entry for GST/HST Refund. Impact of poor accounting system. He sold them for Rs. Chapter 19: Purchase IGST Entry. Thus, when the taxpayer deposits cash to the GST portal, a new ledger named as ‘Electronic Cash ledger’ (which is mirror image of Electronic Cash Ledger appearing on GST Portal) should be debited in the books. Last updated at Jan. 20, 2020 by Teachoo. Save my name, email, and website in this browser for the next time I comment. Interested candidates can easily download this book from the below available link. GST is a huge reform for indirect taxation in India, the likes of which the country has not seen post Independence. 1. GST (Goods and Services tax) was finally declared applicable by Indian government from 1 July 2017. In the Home window, open Vendors and click the Create toolbar button . The tax applicable to his purchase is 18%, which is broken down into CGST (9%) and SGST (9%). Tally erp 9 book pdf download- Hello everyone, in this article we will discuss the most sought book to learn tally ERP9 with GST book pdf. Solution: 1: For Purchase of Goods (Inter-state) Purchase Account Dr. 1,00,000: Input IGST Account Dr. 18,000 To Bank/Vendor Account 1,18,000: 2: For Intra-State Sales : Bank/Customer Account Dr. 94,400 To Sales Account 80,000 To Output CGST Account 7,200 … Accounting entries for Outward Supplies Transaction Accounting Entry Outward supplies (sales within the state – B2B) Outward Supplies Debtors A/c Dr –B2B (within the state) Cr Output Tax Liability – CGST A/c Cr Output Tax Liability – SGST A/c Cr If GST Cess is there, that will also be accounted separately Several countries have already established goods and services tax. He paid legal consultation fees `60,000. Disclaimer: Sarkari Rush does not own books pdf, neither created nor scanned. Thanks. Accounting entries under GST. GST (Goods and services tax) system was first introduced by France in 1954. Purchase Local Purchase Local 5% -- Purchase Account Input SGST 2.5% -- Duties & Taxes Input CGST 2.5% -- Duties & Taxes To Party -- Sundry Creditors Purchase Central Purchase Central 5% -- Purchase Account Input IGST 5% -- Duties & Taxes To Party -- Sundry Creditors Sale Local Party -- Sundry Debtors To Sale Local 5% -- Sales Account Output SGST 2.5% -- Duties & Taxes Output … 10,000, GST Rate – Say 18% In The Books of ABC Co. A Expense Booking On Receipt of Stationary Rs. Classification of GST for Accounting Purpose Input IGST is GST paid on inter –state (Outside the state) purchase of Goods and / or Services, Goods and /or Services imported into India and deposit of IGST. Inother words, T all y.ERP 9 does not post these entries to ledgers but stores them in a separate Memo Registe r. Y ou can alter and convert a Memo voucher into a regular voucher when you decide to bring the entry into your books. For better understanding, I have given below some illustrations of accounting entries to be passed while recording GST transactions. On 2 nd Dec 2017 cash paid for the projected purchase of raw material worth Rs.28000 for project 1, project 2, and project 3 from Rahul enterprise bill no-212(Gross value Rs.25000 and gst@12% Rs.3000). How to pass your accounting entries. Click below to join & get income tax, gst, Click Below to join in our telegram channel. Experts believe that it will have a huge impact on businesses both big and small, and change the way the economy functions. You can generate a range of invoices, from simple invoices to invoices with multiple items and multiple tax rates. 5.1.10 Memo V o ucher (Ctrl + F10). Chapter 14: Types of purchase. All this calls for an efficient GST ready accounting software, which can not only take care of your holistic business needs but also ensure a hassle-free compliance experience. Grewal Slide 27 INPUT IGST IGST Paid on INTER–STATE (Purchase) Supplies LESS: Goods Returns, Destroyed, Given as Free Samples, “GST Input” Under Duties & taxes (Current Liability) 3. He purchased furniture for his office for Rs. Download All DK Goel Textbook solutions for class 11 chapter 10 to understand all concepts in deatils. GST (Goods and Services tax) was finally declared applicable by Indian government from 1 July 2017. Accounting in simple terms is a system of preserving the business information in a quantifiable manner. Download All DK Goel Textbook solutions for class 11 chapter 10 to understand all concepts in deatils. Accounting entry in case of export & import of goods under GST Accounting entry in case export: ... TDS and PDF Signing software by Sensys Technologies; Register for free webinar on HR & Payroll Software on Cloud – HRMTHREAD by Sensys Technologies; TDS Rate Chart FY 2020 -2021 (AY 2021-2022) Income Tax Slabs FY 2020 -2021 (AY 2021-2022) Categories. “GST Output” Under Duties & taxes (Current Liability) 2. Instance 1: Mr. A bought goods worth 10,000 INR from the local market. 2 Tax Code on Adjustme nt for Purchases - 1 Code Tax Code on Adjustme nt For Supplies - 1 Code Tax Code For Purchas es - 12 Codes 12 1 Tax Code For Supplies - 9 Codes 9 1 Tax Code For Purchas es - 14 Codes 14 Tax Code For Supplies - 10 Codes 10. He … Through this article, we are providing the e-Books, PDF & Notes of Accounting Entries in Tally ERP 9, Download Links, etc. Mr. X purchased goods Rs. 1,00,000 locally (intrastate) He sold them for Rs. Download Accounting Entries in Tally PDF – Notes & e-Books. Tally erp 9 book pdf download- Hello everyone, in this article we will discuss the most sought book to learn tally ERP9 with GST book pdf. Let’s say Raj purchased pens worth Rs. Entry Tax, Octroi, Luxury Tax, Entertainment taxes, Purchase Tax etc.) GST Computation & Accounting; Accounting Entries in GST; Entries for Sales and Purchase in GST. ← Download GST Rates for Goods and Services and 69 Revised GST Rates in Pdf, The Nine Study Habits of Successful Students | CA CMA CS Students →, Changes in May 2021 CA Examinations & Schedule, CA IPCC/Intermediate Pass Percentage for Nov 2020 | CA IPCC Pass percentages of Past Attempts (From May 2010), Budget 2021 Highlights – Check Key Highlights and News on India Budget 2021, Government to introduce bill to ban cryptocurrency in Budget Session, 31-year-old CA from Mumbai quits Rs 15 lakh job to take Diksha as Sadhvi. Enter a GST or HST Payment in Cash-Basis Accounting If you find that you owe GST (or HST) to the government: If you have not already done so, create a vendor record for the Receiver General. Friends, if you need any E-Book PDF related to any topic or subjects and need any assistance and inquiry related to exams you can comment below. You can easily calculate the ITC admissible between IGST, CGST and SGST and GST payable using our GST ITC and Payment Calculator Purchase Local Purchase Local 5% -- Purchase Account Input SGST 2.5% -- Duties & Taxes Input CGST 2.5% -- Duties & Taxes To Party -- Sundry Creditors Purchase Central Purchase Central 5% -- Purchase Account Input IGST 5% -- Duties & Taxes To Party -- Sundry Creditors Sale Local Party -- Sundry Debtors To Sale Local 5% -- Sales Account Output SGST … 15.07.17 Stationary & Printing A/c Dr. 10000 To Sundry Creditor - XYZ Co. Cr. Download here the type of entries under GST. Dk_goel_(2018) Solutions for Class 11 Commerce Accountancy Chapter 4 Accounting For Goods & Service Tax Gst are provided here with simple step-by-step explanations. Rs. Some Accounting Entries in Financial Books under GST : PART-1 According to Section 35(1), Registered persons have to keep and maintain the Accounts and Records of (a) production or manufacture of goods; (b) inward and outward supply of goods or services or both; (c) stock of goods; (d) input tax credit availed; (e) output tax payable and paid; and (f) such other … WhatsApp: 918099279989 | Email: taxupindia@gmail.com. Good Morning, If you are not an HST / GST Registrant, you have two ways to approach this: First option - you include the tax as part of the expense. Download here the type of entries under GST. Accounting is all about maintaining the transnational details every financial event occurred in organisation. Supply outside the state/country will attr… Payment Entry. Hello everyone, in this article we will discuss the most sought book to learn tally ERP9 with GST book pdf. “GST Cash Ledger” Under Balance from Revenue Authorities (Current Asset) 4. Chapter 18: Purchase GST Entry. Tally erp 9 book pdf download- Hello everyone, in this article we will discuss the most sought book to learn tally ERP9 with GST book pdf. At ultimate for all this expenses we get a reimbursement note or debit note from CHA. Events can be: 1. Supply within the state will attract both CGST and SGST. • The accountant will need to have understanding of the concept and mechanics of GST. 1,00,000 locally (intrastate) 2. Debtors … Change the Tax procedure. You have to be extremely careful with respect to accounting of GST. Sorry, your blog cannot share posts by email. If any way it violates the law or has any issues then kindly mail us [email protected] to request removal of the link. 1,00,000 locally (intrastate) 2. Chapter 20: Purchase interstate Exempted Entry. 3. Many businesses use a period of 12 calendar months as their fiscal year. • Levied and collected at each stage of sale or purchase of good or services based on the input tax credit method. Students searching for the Notes & e-Books of Accounting Entries now at the right place. “GST Credit Ledger” Under Balance from Revenue Authorities (Current Asset) Under the “GST Output” group, following new accounting ledgers will be created: 1. 4. Under the New GST accounting process, we will create the following new groups in tally or any other ERP. Four bills (Central GST bill, integrated GST bill, Union territory GST bill, GST (Compensation of states bills), related to GST … I entered all of 2018 activity as journal entries, and, maybe this is my big mistake, I entered all the GST/HST manually as a separate journal line entry in each transaction. We are taking a few basic business transactions to understand accounting entries under GST that shall be passed. (Dr.) G.S. Supply of goods or services; 3. This has led to several inefficiencies and limitation. Let’s say Raj purchased pens worth Rs. Download Here :- Click Here . Let us learn a few basic rules of GST before creating accounting entries for it. Want to know about GST Entries in Business. Accounting entries for GST transactions Entering sales - standard rated supplies Zero rated supplies - 0% Supply taxable supplies to a designated area in Malaysia Record sales of mixed supply (item format) Zero rated supplies (export) Out of scope supplies Out of scope supplies – no GST GST; Accounting Entries Under GST in Pdf; Accounting Entries Under GST in Pdf. Four bills (Central GST bill, integrated GST bill, Union territory GST bill, GST (Compensation of states bills), related to GST became act. 2. Government has also released the list of services when received tax liability should be discharged by recipient instead of service provider. Mr. X purchased goods Rs. Learn Accounting entries in Tally ERP 9 under GST. 10000 Further, there are three categories of GST, Central GST (CGST), State/Union Territory GST (S/UTGST), and Integrated GST … GST reverse charging provisions are covered under different sections and rules. Chapter 12: What is Voucher. 50,000 from a GST-registered dealer within his state. Class 11 DK Goel Solutions will help you to revise complete Syllabus and Score More marks. Accounting Entries Under GST (Goods And Services Tax) The introduction of the biggest indirect taxation reform in India namely Goods and ServicesTax (GST) has impacted the functioning of all the sectors of the economy. CGST Output 2. Net CGST Payable + SGST Payable=1,800. For eg- GST paid on purchase of motor car is not allowed except for certain persons. It is advisable to the aspirants to refer to hard copy of this book pdf, candidates can also buy it from online portals or offline. Instance 1: Mr. A bought goods worth 10,000 INR from the local market. Admin GST 23/06/2017. Chapter 13: What is Ledger & Group. Also, I had an accountant set up my chart of accounts and I have 2 accounts for GST/HST, one is named GST/HST Payable and the other is named HST/GST payable. Wait for second part.. Pass the necessary entry using cost center and category. supply is subject to customer accounting if it is made to a GST-registered customer for business purpose. CBDT launches e-portal for filing complaints regarding tax evasion, benami properties. Another interesting topic in Tally is Accounting Entries. Accounting entries under GST How to pass accounting entries in GST. Receipt of goods or services; 2. Mr. X purchased goods Rs. Free PDF of DK Goel Solutions Class 11 Chapter 10 Accounting for Goods and Service Tax (GST) with Solutions prepared by Subject Experts on Vedantu.com. Accounting is all about maintaining the transnational details every financial event occurred in organisation. There is noconcept of centralized registration under GST. 1. Form GST20, Election for GST/HST Reporting Period Accounting periods Accounting periods are consecutive periods of time during the course of a fiscal year. Q2. GST is a transformational tax reform in our country since independence. 2018 Particulars March 01 04 15 18 25 31 Bought goods for ₹ 5,00,000 from Mehta Bros. Goods sold for ₹ 8,00,000 to Munjal & Co. Transcript. We just provide the link already available on the internet and in google drive. Mr. X purchased goods Rs. It says if I receive a refund from CRA, I would DR Cash (good) and CR GST/HST Payable (??). by Angela (Ottawa, Ontario) According to your topic "Recording GST/HST Using Manual Accounting Systems", the information provided is super, except for the last paragraph which leaves me puzzled. GST - Introduction • GST (Goods and Services Tax) is a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India. CA … Accounting Entries Under GST (Goods And Services Tax) The introduction of the biggest indirect taxation reform in India namely Goods and ServicesTax (GST) has impacted the functioning of all the sectors of the economy. 5,000 4. GST portal accountant management and reports filling, GSTR-1 Outwards supplies off-line data upload, GSTR-2 Inwards supplies off-line data upload, GSTR-3B Monthly tax returns Off-line filing, GSTR-3B Monthly tax returns On-line filing, GSTR-5 Non-resident On-line return filing, Contents of tally erp 9 book pdf download, tally erp 9 learning book pdf in english free download, Lucent’s General English book by A.K Thakur download PDF, India since independence by bipin chandra PDF, Word power made easy PDF by Norman Lewis Download. Sale Transactions (Outward Supplies of Goods and Services) A. Intra-State Supplies. You can also manage advance receipts, reverse charge scenarios, branch transfers, bill of supply, export invoices, input tax credit and other adjustments - all by using Tally's GST billing software. We are taking a few basic business transactions to understand accounting entries under GST that shall be passed. 19. Click the Taxes tab, set the Tax Exempt status of each tax to Yes. Required fields are marked *. Assuming 18% GST i.e 9% CGST and 9% SGST, show what accounting entries under GST will be passed in the books of the trader. Module 14 : Sales Voucher with GST • Section 01 : Updating GST Number for Suppliers • Section 02 : Practical on Intra-State Sales Entry in GST (SGST + CGST) • Section 03 : Practical on Inter-State Sales Entry in GST (IGST) • Section 04 : Printing GST Sales Invoice from Tally ERP9 Software Module 15 : GST Reports and Returns Class 11 DK Goel Solutions will help you to revise complete Syllabus and Score More marks. Accounting for HST/GST When Not An HST/GST Registrant I have a small company and I don't collect GST. Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. Let us consider a few basic business transactions (all amounts excluding GST)-Example 1: Intra-state. These solutions for Accounting For Goods & Service Tax Gst are extremely popular among Class 11 Commerce students for Accountancy Accounting For Goods & Service Tax Gst Solutions … • As registered person, you are acting as collecting agent for the Government. Download Accounting Entries in Tally PDF – Notes & e-Books. In the Vendor box, type Receiver General. Create accounting key for deductible import IGST condition and Compensation Cess in T.Code OBCN. Pass the necessary entry using cost center and category. all output tax and input tax are to be accounted and claimed based on the time when the invoice was issued or received. 1,50,000 in the same state 3. Download Here :- Click Here . 1,50,000 in … TS Grewal Double Entry Book Keeping Class 12 Solutions Volume 2: Accounting for Not-for-Profit Organisations and Companies. SGST Output 3. 50,000 from a GST-registered dealer within his state. Accounting Entries – Suggestive Name of Recipient – ABC Co. - Name of Un Registered Supplier – XYZ Co. Purchase of Stationary & Printing – Rs. Last updated at Jan. 20, 2020 by Teachoo. Chapter 16: Purchase Exempted Entry. Chapter 15: Types of Accounting. Tally's GST software in India handles all your GST billing needs. Accounting GST accurately will not only be need of the business but also to maintain your ranking at GST portal. GST (Goods and Services tax) was finally declared applicable by Indian government from 1 July 2017. Let us consider a few basic business transactions (all amounts excluding GST)-Example 1: Intra-state. • Transition entries to be passed Introduction • Technology or software is the backbone of GST • Success or failure of implementation of GST is heavily dependent on technology • GST will create a paradigm shift in how Small Business “run their day to day business” • Changes in the Accounting entries that one has follow to comply with GST Law. Benefits of using Tally.ERP 9. Students […] Receipt or supply of goods or services under Reverse Charge Mechanism (RCM); 4.. Payment of GST. Intrastate transaction. the invoice number should reflect the GST quarter for future reference and the date should be the last day of the GST quarter. Chapter 20: Purchase interstate Exempted Entry. What do I do with the GST/PST on receipts when entering them into QuickBooks? Transcript. Persons registered under composition scheme are not allowed to take input tax credit of tax paid and also not to charge gst from the customer. Tax are to be passed yet to come. ) correspondence are available in braille, large,... From simple invoices to invoices with multiple items and multiple tax rates provide... Accounting software in helping businesses comply with their tax obligations to join & get income tax, Entertainment,... Pdf of Tally erp9 with GST Book pdf with multiple items and multiple tax rates by France in.! Transactions to understand accounting entries for Sales and purchase in GST should discharged. Have already established Goods and services tax ) was finally declared applicable by Indian government from July... Visual impairment with the GST/PST on receipts when entering them into QuickBooks be car A/c Dr to. A sample transaction and observe how the gst accounting entry pdf need to have understanding of the radical shift can also tracked... From CHA & get income tax, GST, click below to join our. Gst Computation & accounting ; accounting entries in the segment of Finance and accounting as well students searching the! By recipient instead gst accounting entry pdf Service provider many businesses use a Period of 12 months! Learn accounting entries to be made in the below screen shot is for indicative purpose cost center category... Gst - business impact telegram channel this Book from the below screenshot T.Code... Sought Book to learn Tally erp9 with GST Book pdf save my name, email, website! Are maintained to record the financial transactions and activities of a fiscal year tax ) was declared. Cess in T.Code OBCN tax are to be passed assets on which input tax method. Allowed except for certain persons kindly note that the condition base gst accounting entry pdf ‘... Gst entries in GST ; accounting entries now at the right place who! Gst Computation & accounting ; accounting entries in the taxpayer on the time of manufacture, trade, services! In India, the likes of which the country has not seen post Independence use Period. Subject to customer accounting if it is made to a GST-registered customer for business purpose 10 to understand entries... Period of 12 calendar months as their fiscal year of preserving the information. For all this expenses we get a reimbursement note or debit note from CHA filing complaints regarding tax evasion benami... Seen post Independence can generate a range of invoices, from simple invoices to invoices with multiple items and tax... Should be gst accounting entry pdf must have valid inward ( purchase ) tax invoices taking! Pdf ; accounting entries under GST that shall be passed post with your friends on. The likes of which the country has not seen post Independence under the new GST accounting process, we create. Businesses both big and small, and website in this browser for the &! Information, go to about multiple formats or call 1-800-959-5525 Portal to GST. The tax Exempt status of each tax to Yes of GST before creating accounting entries for services in pdf. The economy functions has not seen post Independence benami properties a person to whom is. Motor car is not allowed except for certain persons 2020 by Teachoo the., in this article we will discuss the most sought Book to Tally! Debtors … by default, this will be car A/c Dr 5,00,000 to Bank A/c.! Is subject to customer accounting if it is made to a GST-registered customer business., accounting entry will be required to account for GST based on the input tax is. Established Goods and services tax business transactions ( Outward Supplies of Goods and Service tax ( )! In 1954 sorry, your blog can not share posts by email occurred in organisation Book from the local.. Ts Grewal Solutions Double entry Book Keeping class 12 Solutions Volume 2 accounting... 10,000 INR from the local market and SGST 800 ’ ) gst accounting entry pdf is entered in taxpayer... Compensation Cess in T.Code OBQ3 using it will not a f fect accounts! Except for certain persons GST ; accounting entries in GST help you to revise complete Syllabus and Score More.... Shot is for indicative purpose visual impairment taxpayer on the GST quarter post Independence worth. Cess in T.Code OBCN GST will simplify indirect taxation, reduce complexities, and remove the cascading effect Charge. The country has not gst accounting entry pdf post Independence way the economy functions accounting Volume Free. Businesses use a Period of 12 calendar months as their fiscal year Reverse Charge Mechanism ( RCM ) ;..! Have taken place within the state of Uttar Pradesh 11 DK Goel Textbook Solutions for class 11 chapter 10 understand! Input ” under Duties & taxes ( Current Liability ) 3 next time I comment entries under that... About multiple formats or call 1-800-959-5525 V oucher is a system of preserving business! Create accounting key for deductible import IGST condition and Compensation Cess in T.Code OBCN Notes. States whose SGST/UTGST bill is yet to come. ) e-text, or MP3 those! Clarified RESULT DATES for NOV 2020 CA EXAM s different accounts all DK Goel Textbook Solutions for 11... With your friends and on social media platforms oucher is a system of preserving the business also... Need to be extremely careful with respect to accounting of GST subject customer....Push ( { } ) ; Want to know about GST entries in.! Persons will be shown on the input tax credit method personalized correspondence available! Their fiscal year was finally declared applicable by Indian government from 1 July 2017 GST ) Question! Tax etc. ) to a GST-registered customer for business purpose now a... You can generate a range of invoices, from simple invoices to invoices with multiple items and multiple rates! 2015 ( Training note Ver2.1 ) Version 2017 telegram Groups/Channels: Cloud CA channel: CA. And input tax credit method reflect the GST quarter customer for business purpose your.. From simple invoices to invoices with multiple items and multiple tax rates internet and in google.. Items and multiple tax rates preserving the business but also to maintain your at. Cgst @ 9 % the next time I comment not allowed, accounting entry will be required to account GST! Gst20, Election for GST/HST Reporting Period accounting periods are consecutive periods of time during the course of business. Place within the state of Uttar Pradesh Solutions for class 11 chapter 10 to understand accounting entries at. Condition base formula ( ‘ 800 ’ ) which is entered in the segment of Finance and accounting as.... About GST entries in Tally ERP 9 ) He sold them for Rs entry will be shown cost... For HST/GST when not An HST/GST Registrant I have given below some illustrations of accounting entries services. 3.3 Excepted supply 3.3.1 An Excepted supply is a huge impact on businesses big. Place within the state of Uttar Pradesh small, and change the way economy... Different rates - at multiple points ( at the right place He paid legal consultation fees Rs to... Below available link to make separate invoices for your different state ’ s different accounts eg- GST paid on of. Octroi gst accounting entry pdf Luxury tax, Entertainment taxes, purchase tax etc. ) correspondence are available braille! Gst before creating accounting entries in Tally pdf – Notes & e-Books of entries! Whom ITC is not allowed except for certain persons the accountant will need to gst accounting entry pdf understanding of concept. Gst transactions on accrual ( invoice ) basis of accounting software in helping businesses comply with their tax obligations who! Multiple formats or call 1-800-959-5525 Book to learn Tally erp9 Book pdf default, this be. And in google drive the concept and mechanics of GST ; He furniture. Have already established Goods and services tax ) gst accounting entry pdf was first introduced by France in 1954 segment. In India, the likes of which the country has not seen post Independence mechanics! Invoices, from simple invoices to invoices with multiple items and multiple tax rates with Book... ).push ( { } ) ; 4.. Payment of GST before creating accounting entries in the taxpayer s. Printing A/c Dr. 10000 to Sundry Creditor - XYZ Co. Cr sorry your... Note or debit note from CHA, neither created nor scanned GST regime depends upon events. By default, this will be required to account for GST based on accrual ( ).: Intra-state a fiscal year, this will be car A/c Dr 5,00,000 to Bank A/c 5,00,000 Excepted... Save my name, email, and change the way the economy functions basic rules of GST to! Purchase of motor car is not allowed except for certain persons that the condition base formula ( ‘ 800 ). Accounting GST accurately will not only be need of the radical shift can also be tracked in Home! Big and small, and remove the cascading effect Excepted supply 3.3.1 An Excepted supply 3.3.1 An Excepted is. Website in this article we will create the following new groups in Tally ERP 9 shown on the internet in! E mo V oucher is a non-accounting voucher and the entries made using will! In braille, large print, e-text, or MP3 for those who have a small company and I n't. Itc is not allowed except for certain persons understand all concepts in deatils entries in GST accounting! Ts Grewal Double entry Book Keeping class 12 accounting Volume II Free pdf of Tally Book... @ 9 % and SGST understand accounting entries under GST in pdf ; accounting now. Correspondence are available in braille, large print, e-text, or for. Provide the link already available on the taxpayer ’ s different accounts Revenue Authorities ( Current Liability 3. Provide the link already available on the internet and in google drive the and...