1.

A trader of Madhya Pradesh purchases goods worth ₹ 12,00,000 from a trader of Gwalior (M.P.) on which CGST rate is 12% and SGST rate is 6%. The trader sells 1/3 of the goods to a trader of Giijarat for ₹ 6,00,000 and charged IGST @ 15%. Remaining goods he sells to a trader of Gwalior (M.P.) for ₹ 12,00,000 on which 12% CGST and 6% SGST is payable. Calculate the tax payable.

Answer»

(1) GST on account of purchase of the trader on the invoice of purchase will be as follows :

ParticularsAmount
Purchases
Add : CGST @ 12%
Add : SGST @ 6%
12,00,000
1,44,000
72,000
Total Amount Paid14,16,000

(2) The GST in the tax invoice of sales by the trader will be calculated as under :

ParticularsIntra State Sales (₹)Intra State Sales (₹)
Sales
Add : CGST @ 12%
Add : SGST @ 6%
Add : IGST @ 15%
12,00,000
1,44,000
72,000
       -
6,00,000
           -
           -
90,000
Total Amount 14,16,0006,90,000

(3) Trader tax liability under GST will be :

Particulars(₹) CGST(₹) SGST(₹) IGST
GST on sales1,44,00072,00090,000
Less : GST on
Purchases
Amount of tax
Payable
1,44,000
  -
72,000
  -
  -
90,000


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