-step explanation:RATE of GST is 28%.(1)OUTPUT tax of Anna Patil = 28% of Rs 14,000 = 28100×14000 = Rs 3,920∴ CGST in tax invoice of Anna Patil = SGST in tax invoice of Anna Patil = Output tax of Anna Patil2=39202 = Rs 1,960Thus, the amount of CGST and SGST shown in the tax invoice issued by Anna Patil is Rs 1,960.(2)Input tax credit of shopkeeper in VASAI = 28% of Rs 14,000 = 28100×14000 = Rs 3,920Output tax of shopkeeper in Vasai = 28% of Rs 16,800 = 28100×16800 = Rs 4,704∴ CGST in tax invoice of shopkeeper in Vasai = SGST in tax invoice of shopkeeper in Vasai = Output tax of shopkeeper in Vasai2=47042 = Rs 2,352Thus, the amount of CGST and SGST charged by the shopkeeper in Vasai is Rs 2,352.(3)GST payable by shopkeeper in Vasai = Output tax of shopkeeper in Vasai − Input tax credit of shopkeeper in Vasai = Rs 4,704 − Rs 3,920 = Rs 784∴ CGST payable by shopkeeper in Vasai = SGST payable by shopkeeper in Vasai = GST payable by shopkeeper in Vasai2=7842 = Rs 392Thus, the CGST and SGST payable by shopkeeper in Vasai at the time of filing the return is Rs 392.