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प्रश्न
Anna Patil (Thane, Maharashtra) supplied vacuum cleaner to a shopkeeper in Vasai (Mumbai) for the taxable value of Rs 14,000, and GST rate of 28%. Shopkeeper sold it to the customer at the same GST rate for Rs16,800 (taxable value) Find the following –
Amount of CGST and SGST charged by the shopkeeper in Vasai.
उत्तर
Rate of GST is 28%
Input tax credit of shopkeeper in Vasai = 28% of Rs 14,000 = \[\frac{28}{100} \times 14000\] = Rs 3,920
Output tax of shopkeeper in Vasai = 28% of Rs 16,800 = \[\frac{28}{100} \times 16800\] = Rs 4,704
∴ CGST in tax invoice of shopkeeper in Vasai = SGST in tax invoice of shopkeeper in Vasai = \[\frac{\text{ Output tax of shopkeeper in Vasai }}{2} = \frac{4704}{2}\] = Rs 2,352
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Amount of CGST and SGST shown in the tax invoice issued by Anna Patil.
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What is the CGST and SGST payable by shopkeeper in Vasai at the time of filing the return.
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Activity:
Total value for toy car with GST = ₹ 2360
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Let taxable value for toy car be ₹ x
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