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प्रश्न
A dealer supplied automobile spare parts worth ₹ 700000 in interstate transactions and worth another ₹ 500000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹ 1100000. Find the net IGST, CGST and CGST payable by him, if the rate of GST is 28%.
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उत्तर
Given:
Interstate supplies (output) = ₹ 7,00,000
Intra‑state supplies (output) = ₹ 5,00,000
Interstate receipts (purchases/input) = ₹ 11,00,000
GST rate = 28% (so for intra‑state tax splits equally into CGST 14% + SGST 14%; for inter‑state IGST = 28%).
Step‑wise calculation:
1. Compute output taxes:
Output IGST on interstate sales
= 28% of ₹ 7,00,000
= 0.28 × 7,00,000
= ₹ 1,96,000
Output CGST on intra‑state sales
= 14% of ₹ 5,00,000
= 0.14 × 5,00,000
= ₹ 70,000
Output SGST on intra‑state sales
= 14% of ₹ 5,00,000
= ₹ 70,000
2. Compute input tax credit from interstate receipts:
Input IGST on purchases
= 28% of ₹ 11,00,000
= 0.28 × 11,00,000
= ₹ 3,08,000 ...(Inter‑state purchases are charged IGST which becomes input credit for the dealer)
3. Netting/Utilisation of input credit:
Use input IGST credit first against output IGST:
Remaining IGST credit
= 3,08,000 – 1,96,000
= ₹ 1,12,000
Per utilisation order, remaining IGST credit can be used against CGST first, then SGST:
Use ₹ 70,000 to clear CGST
CGST net payable
= ₹ 70,000 – 70,000
= ₹ 0
Remaining credit
= 1,12,000 – 70,000
= ₹ 42,000
Use remaining ₹ 42,000 against SGST
SGST net payable
= ₹ 70,000 – 42,000
= ₹ 28,000
After these adjustments IGST outstanding = ₹ 0 ...(Net liability = Output – Input where applicable)
