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Question
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.
Solution
Rate of GST is 28%.
Output tax of Anna Patil = 28% of Rs 14,000 = \[\frac{28}{100} \times 14000\] = Rs 3,920
∴ CGST in tax invoice of Anna Patil = SGST in tax invoice of Anna Patil =
\[\frac{\text{ Output tax of Anna Patil} }{2} = \frac{3920}{2}\] = Rs 1,960
Thus, the amount of CGST and SGST shown in the tax invoice issued by Anna Patil is Rs 1,960.
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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 ready-made garment shopkeeper gives 5% discount on the dress of Rs 1000 and charges 5% GST on the remaining amount, then what is the purchase price of the dress for the customer
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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.
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The taxable value of a wall clock is ₹ 1092, rate of GST is 18%. Find the price of the wall clock for the customer.
A trading company paid 18% GST on its product worth ₹ 15,000 and sold it to a customer for ₹ 21,000. What are the amounts of CGST and SGST shown in the tax invoice issued?
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 | |||||||
