Glossary

Terms as Quillix uses them. Where a word means something specific in the app as well as in the Act, both are given.

Quillix's own terms

Platform mode / store mode: Platform mode is the firm's own screens — the client register, logins, firm reports. Store mode is inside one client's books. The Auditor · Impersonating marker in the top bar appears only in store mode.
Engagement Type: Set per client. Bookkeeping + GST — the client raises their own invoices in Quillix. GST Filing only — they never touch it, and you import their register. It decides which pages that client gets at all.
Auditor · Associate · Admin · User: The four roles. The first two are your firm — an auditor reaches every client, an associate only assigned ones. The last two belong to the client: an admin manages that business, a user does data entry.
ITC Class: The input-credit treatment carried on each purchase line or expense ledger — Eligible (Inputs), Eligible (Capital), Blocked Sec 17(5), Deferred, Partial or Exempt. Only Blocked lines are excluded from the Eligible ITC total; Deferred sits in neither bucket.
Suspense: A holding position in bank reconciliation for a line you cannot identify. Not an answer — anything left there posts to a suspense ledger in the client's books.

B2B: A supply to a registered buyer, reported invoice by invoice — and the reason a customer without a GSTIN cannot be a B2B invoice.
B2CL / B2CS: Supplies to unregistered buyers. B2CL is inter-state above the threshold and reported invoice-wise; B2CS is everything else, reported as a consolidated total per state and rate.
Place of supply: The state a supply is treated as made in — what decides IGST versus CGST plus SGST. Not the same as the billing address, which is why it is a separate field on the customer.
Intra-state / inter-state: Within one state, tax splits into CGST + SGST. Across states, it is IGST.
Nil-rated · Exempted · Non-GST: The three kinds of 0% line, reported in separate buckets in GSTR-1's Section 8 — which is why Quillix asks which one a 0% line is rather than treating them alike.
LUT / Bond: An undertaking that lets an exporter bill zero-rated with no tax, instead of charging IGST and claiming it back.
HSN / SAC: The classification code on an item — HSN for goods, SAC for services. Quillix decides goods-versus-service from the code, so correcting one means correcting the code.

GSTR-1: The outward-supplies return — what the client sold. Due the 11th of the following month for monthly filers.
GSTR-3B: The monthly summary return that sets out the liability and the credit claimed against it.
GSTR-2A / 2B: What the client's suppliers reported about them. 2A is dynamic; 2B is the static monthly statement credit is claimed against. Reconciling them against the books is how you find credit claimed that no supplier filed, and credit filed that was never booked.
QRMP: Quarterly Return, Monthly Payment — the scheme for turnover at or below ₹5 crore. Those clients carry a QRMP badge and are due the 13th of the month after the quarter.
E-way bill: The document goods move under, generally for consignments over ₹50,000. Quillix prepares and validates the details and calculates validity — one day per 200 km, rounded up — but does not submit anything to the portal.

ITC: Input Tax Credit — GST paid on purchases and expenses, set against GST charged on sales.
Section 17(5): The blocked-credit provision. Some categories carry no credit at all; where the Act allows an exception, Quillix offers a toggle and records your justification alongside the original classification.
Rule 42 / 43: Apportionment where a cost serves both taxable and exempt supply. You enter the eligible percentage; the remainder is reversed at 4(B)(1) in GSTR-3B.
RCM — reverse charge: GST self-assessed and paid by the buyer instead of the supplier. Under Sec 9(3) it follows the nature of the supply — legal services, GTA freight, director fees, sponsorship, security services, import of services — not the vendor's registration status.
Section 206C(1H): The TCS collection provision behind the ₹2,50,000 high-value invoice report. A TCS question, not an e-invoicing or e-way-bill one.
MSME / Udyam: A registered small supplier, and the registration number. The 45-day payment rule turns on the registration itself, not on whether the Udyam number was recorded.

Credit note / debit note: Adjustments against an original invoice — a credit note reduces a balance, a debit note adds to it. Each runs on its own numbering sequence, and neither carries the Original/Duplicate/Triplicate stamp that Rule 48 requires of tax invoices.
Rule 48: Requires a tax invoice for goods in triplicate — which is why the copy designation is stamped on the PDF.
Cancel versus delete: Cancelling keeps the record and its number in the register with a reason. Deleting removes it and leaves the gap — no invoice is ever renumbered, because that number is held by the customer and reported in GSTR-1.
GRN: Goods Receipt Note date — when goods actually arrived, recorded only when it differs from the bill date.
Taxable value: The GST-exclusive figure, and the one the return reports. Total is what the customer was billed — read taxable when reconciling, total when answering a turnover question.

Last updated 5 Aug 2026