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Question
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 | |||||||
Solution
| 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% | ₹ 0.50 |
| 9963 | Masala Tea | 1 | 10 | 10.00 | 2.5% | ₹ 0.25 | 2.5% | ₹ 0.25 |
| 9963 | Masala Dosa | 2 | 60 | 120.00 | 2.5% | ₹ 3.00 | 2.5% | ₹ 3.00 |
| Total | 150.00 | ₹ 3.75 | ₹ 3.75 | |||||
| Grand Total | = ₹ 157.50 | |||||||
Explanation:
a) Coffee:
2.5% of 20
= `2.5/100 xx 20`
= 0.50
So, SGST = ₹ 0.50
b) Masala Tea
CGST:
x% of 10 = 0.25
`x/100 xx 10` = 0.25
x = 2.5
So, CGST = 2.5%
SGST:
2.5% of 10 = y
`2.5/100 xx 10` = y
y = 0.25
So, SGST = ₹ 0.25
c) Masala Dosa
Taxable amount = Rate × Qty
= 60 × 2
= ₹ 120
CGST:
2.5% of 120 = `2.5/100 xx 120`
= ₹ 3
So, CGST = ₹ 3
Therefore, Total CGST is ₹ 3.75
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