Online GST Billing Solution Using PHP

This document outlines the development of an online GST (Goods and Services Tax) billing solution
using PHP, designed to streamline invoicing processes for small and medium-sized enterprises (SMEs)
in India. The solution encompasses GST-compliant invoice generation, automated tax calculations,
customer and inventory management, and PDF invoice exports, ensuring adherence to statutory
requirements. It serves as a practical guide for software developers and business owners looking to
implement an efficient and compliant billing system.

by R Rodhe
Iˆ·«d¼c·lˆ · GST aˆd ·he Need f«
Dlgl·a S¼·lˆ¯
The Goods and Services Tax (GST) has revolutionised the taxation landscape in India, replacing a
complex web of indirect taxes with a unified system. This transition has placed new demands on
businesses, particularly SMEs, to maintain GST-compliant invoicing and accurate tax records. The
traditional manual billing methods are often riddled with errors, leading to miscalculations of taxes,
delays in generating invoices, and challenges in adhering to regulatory requirements such as including
the GSTIN (GST Identification Number), HSN (Harmonized System Nomenclature) codes, SAC (Services
Accounting Code), and comprehensive tax breakdowns.

As businesses increasingly adopt digital solutions to boost efficiency, there is a growing need for
accessible, cost-effective, and automated billing systems specifically designed for GST compliance.
These digital solutions offer features like automated tax calculations (CGST, SGST, IGST), customer and
inventory management, and the ability to generate reports for GST return filing. An online GST billing
solution not only reduces the manual effort involved in invoicing but also minimizes errors, ensures
compliance, and enhances overall operational efficiency. This project, focusing on developing such a
solution using PHP, addresses these critical needs by providing a practical tool for businesses and an
insightful exploration of modern web development techniques.
Sׯ·e‡ A«chl·ec·¼«e aˆd Techˆg×
S·ac}
The Online GST Billing Solution is designed with a three-tier architecture comprising the presentation
tier, application tier, and data tier. The presentation tier, built using HTML, CSS (with Bootstrap), and
JavaScript, offers a responsive and intuitive user interface. Bootstrap ensures the application is
accessible across various devices, providing a seamless experience for users. JavaScript handles
dynamic functionalities, enhancing user interactivity and providing real-time feedback.

The application tier, powered by PHP, acts as the backbone of the system. PHP handles user
authentication, processes business logic, and interacts with the data tier. It manages invoice
generation, tax calculations, customer and inventory data, and report generation. The data tier
employs MySQL as the relational database management system to store user credentials, customer
details, invoice data, and inventory information. MySQL ensures data integrity, security, and efficient
retrieval of information.

Open-source libraries like TCPDF are integrated to generate PDF invoices, making the system cost-
effective and scalable. The system9s architecture ensures a clear separation of concerns, making it
maintainable, scalable, and adaptable to future enhancements. Secure user authentication and input
sanitization are implemented to protect against common web vulnerabilities, ensuring the security
and reliability of the system.
Da·aba¯e Sche‡a De¯lgˆ
The database schema is designed to efficiently store and manage the data required for the GST billing
solution. Key tables include:

users: Stores user credentials with fields for id, username, and a securely hashed password.
customers: Holds customer information, including id, name, GSTIN, email, and phone number.
invoices: Contains invoice details such as id, customer_id (foreign key referencing the customers
table), invoice_number, date, subtotal, CGST, SGST, IGST, and total amount.
invoice_items: Stores individual line items for each invoice, including id, invoice_id (foreign key
referencing the invoices table), description, HSN_code, quantity, price, and GST_rate.

The relationships between these tables are critical for maintaining data integrity and ensuring efficient
querying. The invoices table is linked to the customers table via the customer_id, allowing easy
retrieval of customer-specific invoice data. Similarly, the invoice_items table is linked to the invoices
table via the invoice_id, enabling detailed tracking of items within each invoice. Foreign key constraints
are used to enforce referential integrity, preventing orphaned records and ensuring data consistency.
Indexes are strategically placed on frequently queried columns, such as customer_id and invoice_id, to
optimize query performance. This well-structured database schema is essential for the system to
function efficiently and reliably.
Key Features and Functionalities
The Online GST Billing Solution boasts several key features designed to streamline invoicing and
ensure GST compliance:

User Authentication: A secure login system ensures that only authorized users can access the
application. User credentials are encrypted using password hashing algorithms, enhancing
security.
Customer Management: Allows users to add, edit, and manage customer details, including
GSTIN, contact information, and billing addresses. This feature ensures accurate and up-to-date
customer records.
Invoice Creation: Enables users to create GST-compliant invoices with automated tax calculations.
Users can add multiple items to an invoice, each with its description, HSN code, quantity, price,
and GST rate.
Automated Tax Calculations: Automatically calculates CGST, SGST, and IGST based on
predefined GST rates and the location of the customer. This feature minimizes errors and ensures
accurate tax reporting.
PDF Invoice Generation: Generates professional, GST-compliant PDF invoices that can be easily
downloaded and shared with customers. These invoices include all necessary details, such as
GSTIN, HSN/SAC codes, tax breakdowns, and total amounts.
Reporting and Analytics: Provides exportable reports for tracking invoices, sales, and tax
liabilities. These reports aid in GST return filing and provide valuable insights into business
performance.
Source Code Implementation and
Explanation
The provided source code includes key components such as the login system (index.php, login.php),
dashboard (dashboard.php), invoice creation form (create_invoice.php), invoice saving and PDF
generation (save_invoice.php), and logout script (logout.php). The database schema (db.sql) sets up
the necessary tables for users, customers, invoices, and invoice items.

The login system authenticates users against the database, using password hashing for security. Upon
successful login, users are redirected to the dashboard, where they can create new invoices. The
invoice creation form allows users to select a customer, enter invoice details, and add multiple line
items with descriptions, HSN codes, quantities, prices, and GST rates. The save_invoice.php script
processes the form data, calculates taxes, saves the invoice to the database, and generates a PDF
invoice using the TCPDF library.

The PDF generation part of the code creates a GST Invoice document, sets up fonts, writes invoice
details, adds invoice items, calculates taxes, and outputs the PDF for download. For CGST/SGST
calculations, you can split the GST rate logic. Security is also very important; you should sanitize inputs
and use prepared statements to prevent SQL injection. The code includes Bootstrap styling for a
clean, responsive user interface.
Testing and Deployment
Before deploying the Online GST Billing Solution, thorough testing is essential to ensure its reliability
and accuracy. Unit tests should be conducted to verify the correctness of individual components, such
as user authentication, tax calculations, and PDF generation. Integration tests should be performed to
ensure seamless interaction between different modules.

The system should be deployed on a web server with PHP and MySQL support, such as Apache with
XAMPP. After deploying the files, import the database schema (db.sql) into MySQL. Configure the
database connection settings in the PHP files to point to the correct database credentials. Finally, test
the system thoroughly by creating invoices, generating reports, and verifying tax calculations.
Implement monitoring and logging to track system performance and identify potential issues.

For production environments, consider using a secure hosting environment and implementing
additional security measures, such as SSL encryption and regular security audits. Use the GST portal
to verify the generated invoices are compliant with the latest norms and standards. Security and
reliability are the two most important considerations for hosting web applications.
Cˆc¼¯lˆ aˆd F¼·¼«e Eˆhaˆce‡eˆ·¯
The Online GST Billing Solution using PHP provides an accessible, cost-effective, and automated tool
for SMEs in India to streamline their invoicing processes and ensure GST compliance. The system
offers features such as automated tax calculations, customer and inventory management, and PDF
invoice generation, reducing manual effort and minimizing errors. By leveraging open-source
technologies and following a modular architecture, the project demonstrates the practical application
of web development techniques and addresses real-world business needs.

Future enhancements could include integrating with e-commerce platforms, supporting multiple GST
rates, adding advanced reporting and analytics, and providing mobile app support. Incorporating
more robust security measures, such as two-factor authentication and regular security audits, would
further enhance the system's reliability. Finally, consider open-sourcing the project to the community
for collaborative development and improvement.