Q3 of 55 Page 93

Amir Enterprise purchased chocolate sauce bottles and paid GST of Rs. 3800. He sold those bottles to Akbari Bros. and collected GST of Rs. 4100. Mayank Food Corner purchased these bottles from Akabari Bros and paid GST of Rs. 4500. Find the amount of GST payable at every stage of trading and hence find payable CGST and SGST.

Amir Enterprise:


Input GST = Rs.3800


Output GST = Rs. 4100


∴ GST Payable = Output Tax – ITC


= 4100 – 3800 = Rs. 300


We know that CGST and SGST are components of GST.


CGST is always equal to SGST


i.e. GST = CGST + SGST


Let CGST and SGST be x.


Then GST = x + x


⇒ 300 = 2x


⇒ x = 150


∴ CGST, SGST = Rs. 150


Akbari Bros:


Input GST = Rs. 4100


Output GST = Rs. 4500


∴ GST Payable = Output Tax – ITC


= 4500 – 4100 = Rs. 400


We know that CGST and SGST are components of GST.


CGST is always equal to SGST


i.e. GST = CGST + SGST


Let CGST and SGST be x.


Then GST = x + x


⇒ 400 = 2x


⇒ x = 200


∴ CGST, SGST = Rs. 200


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