Advertisements
Advertisements
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.
APPEARS IN
संबंधित प्रश्न
‘Pawan Medical’ supplies medicines. On some medicines the rate of GST is 12%, then what is the rate of CGST and SGST?
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
'Chetana Store' paid total GST of Rs 1,00,500 at the time of purchase and collected GST Rs 1,22,500 at the time of sale during 1st of July 2017 to 31st July 2017. Find the GST payable by Chetana Stores.
Malik Gas Agency (Chandigarh Union Territory) purchased some gas cylinders for industrial use for Rs 24,500, and sold them to the local customers for Rs 26,500. Find the GST to be paid at the rate of 5% and hence the CGST and UTGST to be paid for this transaction. (for Union Territories there is UTGST instead of SGST.)
M/s Beauty Products paid 18% GST on cosmetics worth Rs 6000 and sold to a customer for Rs 10,000. What are the amounts of CGST and SGST shown in the tax invoice issued?
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 dealer supplied Walky-Talky set of Rs 84,000 (with GST) to police control room. Rate of GST is 12%. Find the amount of state and central GST charged by the dealer. Also find the taxable value of the set.
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 –
Amount of CGST and SGST charged by the shopkeeper in Vasai.
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.
A readymade garment shopkeeper gives 5% discount on a dress of 2,000 and charges 5% GST on the remaining amount. What is the purchase price of the dress for the customer?
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.
The taxable value of a wall clock is ₹ 1092, rate of GST is 18%. Find the price of the wall clock for the customer.
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 - [email protected] | ||||||||
| 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`
