For the given trading chain prepare the tax invoice I, II, III. GST at the rate of 12% was charged for the article supplied.
(1) Prepare the statement of GST payable under each head by the wholesaler, distributor and retailer at the time of filing the return to the government.
(2) At the end what amount is paid by the consumer?
(3) Write which of the invoices issued are B2B and B2C?
Rate of GST = 12%
Taxable value for manufacturer = Rs. 5000
Total GST paid by manufacturer = 
Total CGST paid by manufacturer = 
Total SGST paid by manufacturer = 
Taxable value for distributor = Rs. 6000
Total GST for distributor = 
Total GST payable = (720-600) = Rs. 120
Total CGST paid by distributor = 
Total SGST paid by distributor = 
Taxable value for distributor = Rs. 6500
Total GST for retailer = 
Total GST payable for retailer = (780-720) = Rs. 60
Total CGST paid by retailer = 
Total SGST paid by retailer = 
Total Tax = (600 + 120 + 60) = Rs. 780
(1) Statement of GST :
(2) Amount paid by customer = (6500 + 780) = Rs. 7280
(3) The invoices between
• Manufacturer to Distributor:B2B
• Distributor to Retailer:B2B
• Retailer to Customer:B2C
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