Question

Anna Patil (Thane, Maharashtra) supplied vacuum cleaner to a shopkeeper in Vasai
(Mumbai) for the taxable value of 14,000, and GST rate of 28%. Shopkeeper
sold it to the customer at the same GST rate for 16,800 (taxable value) Find the
following -
(1) Amount of CGST and SGST shown in the tax invoice issued by Anna Patil
(2) Amount of CGST and SGST charged by the shopkeeper in Vasai.
(3) What is the CGST and SGST payable by shopkeeper in Vasai at the time of
filing the return​

Answer 1

HOPE IT HELPED MARK AS BRNIKIEST

Answer 2

Answer:

• For Anna Patil:

Output tax = 28% of 14,000

= 28/100 × 14000

= Rs 3920

CGST = SGST = GST/2

= 3920/2

= Rs 1960

Therefore, Amount of CGST and SGST shown in the tax invoice issued by Anna Patil is Rs 1960 each.

• For shopkeeper in Vasai:

Output tax = 28% of 16,800

= 28/100 × 16,800

= Rs 4704

CGST = SGST = GST/2

= 4704/2

= RS 2352

Therefore, Amount of CGST and SGST charged by the shopkeeper in Vasai is Rs 2352 each.

• ITC = Rs 3920

GST payable by shopkeeper in Vasai

= Output tax - ITC

= 4704 - 3920

= Rs 784

CGST = SGST = GST/2

= 784/2

= Rs 392

Therefore, CGST and SGST payable by shopkeeper in Vasai at the time of filing the return is Rs 392 each.

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