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प्रश्न
For the given trading chain prepare the tax invoice I, II, III, GST at the rate of 12% was chanrged for the article supplied.
Write which of the invoices issued are B2B and B2C ?
उत्तर
The invoice issued from wholesaler to distributor and the invoice issued from distributor to retailer are B2B invoices whereas the invoice issued from retailer to consumer is B2C invoice.
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संबंधित प्रश्न
The taxable value of a wrist watch belt is Rs 586. Rate of GST is 18%. Then what is price of the belt for the customer ?
‘Tiptop Electronics’ supplied an AC of 1.5 ton to a company. Cost of the AC supplied is Rs 51,200 (with GST). Rate of CGST on AC is 14%. Then find the following amounts as shown in the tax invoice of Tiptop Electronics.
(3) Taxable value of AC
Tiptop Electronics’ supplied an AC of 1.5 ton to a company. Cost of the AC supplied is Rs 51,200 (with GST). Rate of CGST on AC is 14%. Then find the following amounts as shown in the tax invoice of Tiptop Electronics
(4) Total amount of GST
‘Tiptop Electronics’ supplied an AC of 1.5 ton to a company. Cost of the AC supplied is Rs 51,200 (with GST). Rate of CGST on AC is 14%. Then find the following amounts as shown in the tax invoice of Tiptop Electronics.
(5) Amount of CGST
Prasad purchased a washing-machine from 'Maharashtra Electronic Goods'. The discount of 5% was given on the printed price of Rs 40,000. Rate of GST charged was 28%. Find the purchase price of washing machine. Also find the amount of CGST and SGST shown in the tax invoice.
Nazama is a proprietor of a firm, registered under GST. She has paid GST of Rs 12,500 on purchase and collected Rs 14,750 on sale. What is the amount of ITC to be claimed ? What is the amount of GST payable ?
Amir Enterprise purchased chocolate sauce bottles and paid GST of Rs 3800. He sold those bottles to Akbari Bros. and collected GST of Rs 4100. Mayank Food Corner purchased these bottles from Akabari Bros and paid GST of Rs 4500. Find the amount of GST payable at every stage of trading and hence find payable CGST and SGST.
Particulars - Rate of Mobile Battery - Rs 200 Rate of GST 12% HSN 8507, 1 pc.
Prepare Business to Business (B2B) Tax Invoice as per the details given below. name of the supplier, address, Date etc. as per your choice.
Supplier - Name, Address, State, GSTIN, Invoice No., Date
Recipient - Name, Address, State, GSTIN,
Items :
(1) Pencil boxes 100, HSN - 3924, Rate - Rs. 20, GST 12%
(2) Jigsaw Puzzles 50, HSN 9503, Rate - Rs. 100 GST 12%.
A dealer has given 10% discount on a showpiece of Rs 25,000. GST of 28% was charged on the discounted price. Find the total amount shown in the tax invoice. What is the amount of CGST and SGST ?
A trader from Surat, Gujarat sold cotton clothes to a trader in Rajkot, Gujarat. The taxable value of cotton clothes is Rs 2.5 lacs. What is the amount of GST at 5% paid by the trader in Rajkot ?
Smt. Malhotra purchased solar panels for the taxable value of Rs 85,000. She sold them for Rs 90,000. The rate of GST is 5%. Find the ITC of Smt. Malhotra. What is the amount of GST payable by her?
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 Rs 16,800 (taxable value) Find the following –
Amount of CGST and SGST shown in the tax invoice issued by Anna Patil.
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 –
What is the CGST and SGST payable by shopkeeper in Vasai at the time of filing the return.
For the given trading chain prepare the tax invoice I, II, III, GST at the rate of 12% was chanrged for the article supplied.
At the end what amount is paid by the consumer ?
A businessmen supplied CCTV camera sets for police control room, worth of ₹ 1,77,000. The rate of GST is 18%. Then find the amount of SGST and CGST. Also find the taxable price of CCTV sets.
Fill in the boxes with the help of the given information:
| Tax invoice of services provided (Sample) | ||||||||
| Food Junction, Khed - Shivapur, Pune | Invoice no. 58 | |||||||
| Mob no. 7588580000, email - ahar.khed@yahoo.com | ||||||||
| GSTIN: 27AAAAA5555B1ZA | Invoice Date: 25 Feb., 2020 | |||||||
| SAC | Food items |
Qty | Rate (in ₹) |
Taxable amount |
CGST | SGST | ||
| 9963 | Coffee | 1 | 20 | 20.00 | 2.5% | ₹ 0.50 | 2.5% | `square` |
| 9963 | Masala Tea | 1 | 10 | 10.00 | `square` | ₹ 0.25 | 2.5% | `square` |
| 9963 | Masala Dosa | 2 | 60 | `square` | 2.5% | `square` | 2.5% | ₹ 3.00 |
| Total | 150.00 | `square` | ₹ 3.75 | |||||
| Grand Total | = ₹ 157.50 | |||||||
The total value (with GST) of remote controlled toy car is ₹ 2360. Rate of GST is 18% on toys. Complete the following activity to find the taxable value for the toy car.
Activity:
Total value for toy car with GST = ₹ 2360
Rate of GST = 18%
Let taxable value for toy car be ₹ x
∴ GST = `18/100 xx x`
∴ Total value for toy car = (taxable value for toy car) + `square` .....Formula
∴ 2360 = `square + square/100 xx x`
∴ 2360 = `square/100 xx x`
∴ 2360 x 100 = 118x
∴ `x = (2360 xx 100)/square`
∴ Taxable value for toy car is ₹ `square`
