TEXT-TO-VIDEO GENERATION PROMPT
ASK THE CA | HOW GST WORKS
Format: Instagram Reel | 9:16 Vertical | 1080 × 1920 | 75 seconds
1. OBJECTIVE
Create a highly engaging, easy-to-understand, 75-second whiteboard explainer titled “How GST Works” for a general Indian audience.
The viewer should understand three things by the end:
1. Who ultimately bears the GST.
2. How Input Tax Credit (ITC) prevents businesses from paying tax repeatedly on the same value.
3. How the government collects the full GST on the final selling price.
Optimise for viewer retention, comprehension, saves and shares. Make the video feel like a CA explaining a practical concept on a whiteboard, not a formal classroom lecture or a generic AI-generated advertisement.
2. VISUAL IDENTITY
Brand: ASK THE CA | CA Rahul R. Mohite
- Background: clean white, with subtle whiteboard texture.
- Primary line art: hand-drawn black outlines and simple illustrations.
- Navy blue: #26507E for headings, labels and important concepts.
- Gold: #E2AA21 for key numbers, tax savings and visual emphasis.
- Text: black for calculations and explanations.
- Typography: bold, highly legible sans-serif, with handwritten-style annotations used sparingly.
- Animation: natural marker drawing, quick sketches, numbers appearing as if written live, arrows connecting each stage, and simple transitions.
- Voice: calm, clear, conversational Indian English. Sound like an approachable Chartered Accountant explaining something to a friend.
- Captions: accurate, synchronised, high-contrast English subtitles near the bottom, inside the safe area.
- Audio: clean voiceover, with optional subtle marker-writing sound effects. No lyrical background music.
Avoid stock footage, photorealistic people, 3D graphics, clutter, excessive transitions, unnecessary icons, emojis and decorative animation.
3. RETENTION RULES
- Open with a curiosity-driven question, not a definition.
- Display the headline “18% GST. So why does the manufacturer pay just ₹90?”
- Reveal the answer progressively through one connected example.
- Keep the supply-chain diagram visible and highlight the current stage as the explanation progresses.
- Introduce a visual question before each calculation: “Tax collected?”, “ITC?”, “Tax actually paid?”
- Use animated subtraction to make Input Tax Credit intuitive.
- Highlight every ₹90 payment in gold.
- Keep each spoken sentence short and conversational.
- Use visual pattern repetition for all three transactions so viewers recognise the logic quickly.
- Change the visual state every 2–4 seconds through drawing, highlighting, number reveals or camera reframing, without rushing the explanation.
- Use large numbers and short labels instead of paragraphs.
- Make the final total feel like the satisfying answer to the opening question.
- Avoid long intros, unnecessary greetings and a mid-video follow request.
4. SCENE-BY-SCENE SCRIPT AND VISUAL DIRECTIONS
SCENE 1 — THE HOOK
Time: 0–6 seconds
Visual: A hand rapidly draws a shopping bill with “₹2,000 + GST” and a rupee symbol. Circle “GST” in gold. A large question appears.
On-screen headline:
“18% GST.”
“Why does the manufacturer pay just ₹90?”
Voiceover:
“When GST is 18%, why does the manufacturer pay just ₹90? Let’s follow one product to find out.”
Retention technique: Open a curiosity loop. Do not explain ITC yet.
SCENE 2 — THE SUPPLY CHAIN
Time: 6–13 seconds
Visual: Draw four connected boxes horizontally or vertically, depending on legibility:
SUPPLIER → MANUFACTURER → RETAILER → CUSTOMER
Draw a simple product moving from one box to the next. Highlight each business in navy as it becomes active. The customer appears at the end in black.
Voiceover:
“A product passes through several businesses before reaching you. GST is charged along the way, but businesses can claim credit for GST paid on eligible purchases.”
On-screen text:
“GST charged on sales”
“Less: Eligible input tax credit”
Keep both phrases short and clearly separated.
SCENE 3 — SUPPLIER SELLS TO MANUFACTURER
Time: 13–23 seconds
Visual: Zoom into the Supplier and Manufacturer boxes. Write the calculation on the whiteboard in large text.
Supplier → Manufacturer
Product value: ₹1,000
GST at 18%: ₹180
Invoice total: ₹1,180
Animate ₹180 moving towards a government collection icon. Label it “Supplier’s net GST payment: ₹180”, assuming eligible credit is nil in this simplified example.
Voiceover:
“The supplier sells the product for ₹1,000 and charges ₹180 GST. Assuming no input credit, the supplier pays ₹180 to the government.”
Visual emphasis: Circle ₹180 in navy. Keep ₹1,000 and ₹1,180 visible but secondary.
SCENE 4 — MANUFACTURER CLAIMS ITC
Time: 23–36 seconds
Visual: Highlight the Manufacturer box in navy.
Write:
Sale value: ₹1,500
GST collected: ₹270
Less: Input tax credit ₹180
Net GST payable: ₹90
Animate ₹270 appearing first. Then subtract ₹180 using a clear visual subtraction animation. The remaining ₹90 appears in gold.
Show the formula prominently:
₹270 − ₹180 = ₹90
Voiceover:
“The manufacturer sells for ₹1,500 and collects ₹270 GST. After claiming ₹180 input credit, the manufacturer pays only ₹90.”
Retention moment: Briefly hold on the gold ₹90. Display the small label “Tax on value added”.
SCENE 5 — RETAILER CLAIMS ITC
Time: 36–48 seconds
Visual: Move the highlight to the Retailer box.
Write:
Sale value: ₹2,000
GST collected: ₹360
Less: Input tax credit ₹270
Net GST payable: ₹90
Animate:
₹360 − ₹270 = ₹90
Show the retailer collecting ₹360 GST from the customer, with ₹270 credited against eligible input tax and ₹90 remaining payable.
Voiceover:
“The retailer sells for ₹2,000 and collects ₹360 GST. After claiming ₹270 input credit, the retailer pays the remaining ₹90.”
Visual emphasis: Highlight ₹90 in gold again. Use the same animation as Scene 4 to reinforce the pattern.
SCENE 6 — THE BIG REVEAL
Time: 48–60 seconds
Visual: Pull back to reveal the entire supply chain. Show the three net payments flowing into a single government collection box.
Supplier: ₹180
Manufacturer: ₹90
Retailer: ₹90
Animate the final addition:
₹180 + ₹90 + ₹90 = ₹360
Then reveal:
Final product value: ₹2,000
Total GST: ₹360
Effective GST rate: 18%
Use gold for ₹360 and navy for the equation. Keep all numbers on screen long enough to read.
Voiceover:
“Now add the payments: ₹180 plus ₹90 plus ₹90 equals ₹360. That is 18% of the final ₹2,000 value. The final customer bears the tax, while registered businesses pass it through the system using eligible input credit.”
Important: Do not imply that every business always pays tax or claims credit in exactly this way. This is a simplified example assuming full eligible credit, the same 18% rate at each stage and no other adjustments.
SCENE 7 — CGST, SGST AND IGST
Time: 60–68 seconds
Visual: Draw three clean hand-drawn tags, one after another.
Within a state:
CGST + SGST
Between states:
IGST
Use navy for the tags and gold for the plus sign. Do not add lengthy explanations or percentages.
Voiceover:
“For an intra-state sale, GST generally comprises CGST and SGST. For an inter-state sale, IGST generally applies.”
SCENE 8 — RECAP AND BRAND END CARD
Time: 68–75 seconds
Visual: Show a three-step recap, then transition to the brand end card.
On-screen recap:
“GST on sale”
“Less: Eligible input credit”
“Pay the net amount”
End card:
ASK THE CA
CA Rahul R. Mohite
Use navy for “ASK THE CA”, gold as a restrained accent, and a clean white background.
Voiceover:
“That’s how GST works. Follow Ask The CA for simple explanations on tax and finance.”
5. EDITING AND READABILITY
- Output: 1080 × 1920, 9:16 vertical.
- Frame rate: 30 fps.
- Keep critical content within safe zones: 60 px from the left, 170 px from the right, 250 px from the top and 450 px from the bottom.
- Keep captions above the bottom interface area.
- Use large, readable numbers and avoid displaying too many calculations simultaneously.
- Preserve the same position for each stage’s sale value, GST collected, ITC and net GST payable.
- Use arrows and subtraction animations to communicate the tax-credit mechanism visually.
- Ensure every rupee amount matches the voiceover exactly.
- Use clean cuts, marker-draw transitions and gentle reframing. Avoid flashy zooms and distracting effects.
- Maintain a steady pace with brief pauses after the ₹90 reveals and the final ₹360 total.
6. FACTUAL ACCURACY CHECK
Before exporting, verify the following:
- 18% of ₹1,000 = ₹180.
- 18% of ₹1,500 = ₹270.
- 18% of ₹2,000 = ₹360.
- Manufacturer's net GST payment = ₹270 − ₹180 = ₹90.
- Retailer's net GST payment = ₹360 − ₹270 = ₹90.
- Total net tax collected = ₹180 + ₹90 + ₹90 = ₹360.
- The example assumes full eligible input tax credit, no other adjustments and a consistent 18% rate.
- Do not describe ITC as an automatic entitlement in every transaction.
- Do not suggest that every supply attracts the same GST rate.
- Explain CGST/SGST versus IGST accurately and concisely.
Final creative direction: Make the viewer feel they have solved a small financial mystery. The recurring ₹90 reveal should make the mechanism memorable, while the final ₹360 equation should complete the story. The result should be professional, simple, visually satisfying and unmistakably Ask The CA.
