https://help.tallysolutions.com/docs/te9rel60/Tax_India/VAT/Delhi/Decrease_of_Input_Tax.htm

Recording Decrease in Input Tax (Delhi)

To record a transaction with decreased input tax value, you can create a journal voucher with the necessary Stat Adjustments, debit your CST ledger, and credit the input VAT ledger.

To create journal voucher for decreasing input tax

1.    Go to Gateway of Tally > Accounting Vouchers > F7: Journal.

Note: You can create a journal voucher from Gateway of Tally > Display > Statutory Reports > VAT > select the VAT or CST form.

2.    Click J: Stat Adjustment. In the Stat Adjustment Details screen,

o     Select the option VAT in the Type of duty/tax field.

o     Select the option Decrease of Input Tax in the Nature of adjustment field.

o     Select the option Against CST in the Additional Details field.

o     Press Enter to save and return to voucher screen.

3.    Debit the CST ledger created under the group Duties & Taxes.

o     Enter the Rate and Assessable Value in the VAT Details screen.

o     Press Enter to return to voucher screen.

4.    Enter the amount in Debit column.

5.    Credit the input VAT ledger created under the group Current Assets.

o     Enter the Rate and Assessable Value in the VAT Details screen.

o     Press Enter to return to voucher screen.

The journal voucher appears as shown below:

6.    Press Enter to save.