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

Answer 1

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