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प्रश्न
Rohit purchased an article and paid GST of ₹ 10,400. He sold the article to Manish and collected GST of ₹ 11,000. Geeta purchased the same article from Manish and paid GST of ₹ 11,800. Find the amount of SGST and CGST payable at each stage if each transaction is intra state.
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उत्तर
Total GST paid by Rohit = ₹ 10400
Input CGST for Rohit = ₹ `10400/2` = ₹ 5200
Input SGST for Rohit = ₹ `10400/2` = ₹ 5200
Total output GST collected by Rohit for article sold to Manish = ₹ 11000
Output CGST for Rohit = ₹ `11000/2` = ₹ 5500
Output SGST for Rohit = ₹ `11000/2` = ₹ 5500
CGST payable for Rohit
= Output CGST - Input CGST
= ₹ 5500 - ₹ 5200
= ₹ 300
SGST payable for Rohit
= Output SGST - Input SGST
= ₹ 5500 - ₹ 5200
= ₹ 300
Input CGST for Manish = ₹ 5500
Input SGST for Manish = ₹ 5500
Total GST collected by Manish on Article sold to Geeta = ₹ 11800
Total CGST collected by Manish
= ₹ `11800/2`
= ₹ 5900
Total SGST collected by Manish
= ₹ `11800/2`
= ₹ 5900
CGST payable for Manish
= Output CGST – Input CGST
= ₹ 5900 - ₹ 5500
= ₹ 400
SGST payable for Manish
= Output SGST - Input SGST
= ₹ 5900 - ₹ 5500
= ₹ 400
