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प्रश्न
Rohit purchased an article and paid GST of ₹ 10,400. He sold the article to Manish and collected GST of ₹ 11,000. Geeta purchased the same article from Manish and paid GST of ₹ 11,800. Find the amount of SGST and CGST payable at each stage if each transaction is intra state.
उत्तर
Total GST paid by Rohit = ₹ 10400
Input CGST for Rohit = ₹ `10400/2` = ₹ 5200
Input SGST for Rohit = ₹ `10400/2` = ₹ 5200
Total output GST collected by Rohit for article sold to Manish = ₹ 11000
Output CGST for Rohit = ₹ `11000/2` = ₹ 5500
Output SGST for Rohit = ₹ `11000/2` = ₹ 5500
CGST payable for Rohit
= Output CGST - Input CGST
= ₹ 5500 - ₹ 5200
= ₹ 300
SGST payable for Rohit
= Output SGST - Input SGST
= ₹ 5500 - ₹ 5200
= ₹ 300
Input CGST for Manish = ₹ 5500
Input SGST for Manish = ₹ 5500
Total GST collected by Manish on Article sold to Geeta = ₹ 11800
Total CGST collected by Manish
= ₹ `11800/2`
= ₹ 5900
Total SGST collected by Manish
= ₹ `11800/2`
= ₹ 5900
CGST payable for Manish
= Output CGST – Input CGST
= ₹ 5900 - ₹ 5500
= ₹ 400
SGST payable for Manish
= Output SGST - Input SGST
= ₹ 5900 - ₹ 5500
= ₹ 400
संबंधित प्रश्न
The price of a T.V. set inclusive of sales tax of 9% is Rs 13,407. Find its marked price. If sales tax is increased to 13%, how much more does the customer has to pay for the T.V.?
The price of an article is Rs 8,250 which includes sales tax at 10%. Find how much more or less does a customer pay for the article, if the sales tax on the article:
(i) increases to 15%
(ii) decreases to 6%
(iii) increases by 2%
(iv) decreases by 3%
A bicycle is available for Rs 1,664 including sales tax. If the list price of the bicycle is Rs 1,600, find :
(1) the rate of sales tax.
(2) the price, a customer will pay for the bicycle if the sales tax is increased by 6%.
When the rate of sale-tax is decreased from 9% to 6% for a coloured T.V.; Mrs. Geeta will save Rs 780 in buying this T.V. Find the list price of the T.V.
A shopkeeper sells an article for Rs. 21384 including 10% sales tax. However, the actual rate of sales tax is 8%. Find the extra profit made by the dealer.
Fill in the blanks:
When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.
As per GST System
- S.P. at station A = ______
- CGST = ______
SGST = ______ - C.P. at station B = ______
- If profit = Rs. 5000
S.P. at station B = ______
Now the same goods/services are moved under inter-state transaction from station B to station C and the rate of tax is 12%. - GST = ______
- C.P. at station C = ______
