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Software Requirements Specification (SRS) for GST Input Tax Credit Calculator

Introduction

Purpose:

The purpose of this document is to outline the requirements for the development of a GST Input Tax Credit Calculator application. This application assists businesses in calculating the eligible input tax credit under the Goods and Services Tax (GST) system.

Scope:

The GST Input Tax Credit Calculator will provide businesses with a tool to determine the input tax credit they can claim for goods and services used in their taxable supplies. Users will input details such as the GST amounts paid and received, and the system will calculate and display the eligible input tax credit.

System Overview

System Description:

The GST Input Tax Credit Calculator will be a web-based application accessible through a browser. It aims to help businesses optimize their GST calculations by providing accurate input tax credit estimates.

System Architecture:

The application will follow a client-server architecture, with the client being the web browser and the server handling the GST input tax credit calculation logic.

Functional Requirements

Use Cases:

Calculate Input Tax Credit:

  • Users can input details such as GST amounts paid and received for goods and services.
  • The system will calculate and display the eligible input tax credit based on the provided input.

Functional Requirements:

Input:

The system shall accept the following input:

  • GST Amount Paid on Purchases (in INR)
  • GST Amount Received on Sales (in INR)

Calculation:

  • The system shall calculate the eligible input tax credit based on the provided GST amounts paid and received.

Output:

  • The system shall display the calculated input tax credit amount to the user.

Non-Functional Requirements:

  • The system should provide a response time of under 3 seconds.
  • The application should be accessible on common web browsers (Chrome, Firefox, Safari).

External Interface Requirements

User Interfaces:

  • The user interface shall include input fields for GST amounts paid on purchases and received on sales, along with a “Calculate” button.
  • The calculated input tax credit amount shall be displayed prominently.

Hardware Interfaces:

  • The system should be compatible with standard computing hardware.

Software Interfaces:

  • The application shall be developed using HTML, CSS, and JavaScript.
  • The server-side logic can be implemented using a backend framework (e.g., Node.js, Django).

Communication Interfaces:

  • The application will communicate with the server for the GST input tax credit calculation and display of results.

Performance Requirements

Response Time:

The system should respond within 3 seconds for a typical user input.

Throughput:

The application should handle at least 50 simultaneous users.

System Constraints

Regulatory Requirements:

The application should comply with relevant GST regulations.

Hardware Limitations:

The system should be compatible with devices with standard web-browsing capabilities.

Security Requirements

Authentication:

The application may or may not require user authentication, depending on whether users want to save their input tax credit calculation data.

Data Protection:

If authentication is implemented, user data should be stored securely.

Quality Attributes

Reliability:

The application should produce accurate results based on the provided input.

Maintainability:

The code should be well-documented for ease of maintenance.

Usability:

The user interface should be intuitive, requiring minimal guidance.

Testing Requirements

Test Cases:

Test cases should cover various scenarios with different GST amounts paid on purchases and received on sales to ensure accurate input tax credit calculations.

Test Case 1:

  • Inputs: GST Amount Paid on Purchases = 50,000 INR, GST Amount Received on Sales = 80,000 INR.
  • Expected Output: Input Tax Credit ≈ 50,000 INR

Test Case 2:

  • Inputs: GST Amount Paid on Purchases = 1,00,000 INR, GST Amount Received on Sales = 1,20,000 INR.
  • Expected Output: Input Tax Credit ≈ 1,00,000 INR

Test Case 3:

  • Inputs: GST Amount Paid on Purchases = 30,000 INR, GST Amount Received on Sales = 40,000 INR.
  • Expected Output: Input Tax Credit ≈ 30,000 INR

Acceptance Criteria:

The application is considered successful if it produces correct input tax credit amounts based on the provided GST input amounts.

Project Timeline

Milestones:

Design, Development, Testing, Deployment.

Development Phases:

 Frontend development, Backend development, Testing, Deployment.

Glossary

None

Database Structure

Tables:

GST_Input_Tax_Credit_Records:

  • RecordID (Primary Key, Auto-increment)
  • GSTAmountPaidOnPurchases (Decimal)
  • GSTAmountReceivedOnSales (Decimal)
  • InputTaxCreditAmount (Decimal)
  • CalculationDate (DateTime)

Conclusion

This extended SRS document provides a more detailed overview of the GST Input Tax Credit Calculator application, including the database structure and additional test cases. It should be reviewed and approved by relevant stakeholders before proceeding with the development phase.

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