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प्रश्न
A dealer X in Hapur (U.P.) supplies goods/services, worth Rs. 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of Rs. 20,000. Find:
- Output and input taxes for the dealer Y.
- Net GST payable by dealer Y.
[The rate of GST at each stage is 28%].
उत्तर
For the dealer X (intra-state transaction),
S.P. = Rs. 50,000
For the dealer Y (intra-state transaction),
C.P. = Rs. 50,000
CGST = 14% of 50,000 = Rs. 7,000
SGST = 14% of 50,000 = Rs. 7,000
Input tax for dealer Y = Rs. 14,000
Profit = Rs. 20,000
S.P. = Rs. 70,000
For the dealer Z (inter-state transaction),
C.P. = Rs. 70,000
IGST = 28 % of Rs. 70,000
= `28/100 xx 70,000`
= Rs. 19,600
i. Output tax for dealer Y = Rs. 19,600
Input tax for dealer Y = Rs. 14,000
ii. Net GST payable by dealer Y
= Output tax for Y - Input tax for Y
= 19,600 - 14,000
= Rs. 5,600
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संबंधित प्रश्न
Find the amount of bill for the following intra-state transaction of goods/services.
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| Discount % | 30 | 20 | 30 | 40 |
| CGST % | 6 | 9 | 14 | 2.5 |
A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi. Find the total amount of the bill.
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| 180 | 10 | Net | 9 |
| 260 | 20 | 20 | 9 |
| 310 | 30 | Net | 9 |
| 175 | 20 | 30 | 9 |
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|
Rate per piece (in Rs.) |
Number of pieces |
Discount % |
GST% |
|
18 |
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10 |
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|
12 |
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20 |
18 |
|
12 |
120 |
5 |
12 |
|
28 |
150 |
20 |
28 |
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