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प्रश्न
Prepare Business to consumer (B2C) tax invoice using given information. Write the name of the supplier, address, state, date of invoice number, GSTIN etc. as per your choice. Perform the following activities:
Supplier: M/s. ........................... Address: ......................................
State : ............... Date: ............. Invoice No.: .......................GSTIN: ...........................
| Particulars: | (i) Rate of mobile battery – Rs. 300, Rate of GST 12%, HSN 8507, |
| (ii) Rate of Headphone – Rs. 700, Rate of GST 18%, HSN 8518, 1. |
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उत्तर
Given:
Supplier: M/s Apex Electronics
Address: 12 Nehru Market, Connaught Place, New Delhi – 110001
State: Delhi
Date: 4 June 2026
Invoice No.: INV/2026/006
GSTIN: 07ABCDE1234F1Z5
Particulars:
(i) Mobile battery, Rate: Rs. 300; GST: 12%; HSN: 8507; Qty: 1
(ii) Headphone, Rate: Rs. 700; GST: 18%; HSN: 8518; Qty: 1
Step-wise calculation:
1. Mobile battery (HSN 8507)
Taxable value = Rate × Qty
= 300 × 1
= Rs. 300
GST rate = 12%
CGST rate = 6%, SGST rate = 6%
CGST = 6% of 300
= 0.06 × 300
= Rs. 18
SGST = 6% of 300
= Rs. 18
Total for line = Taxable value + CGST + SGST
= 300 + 18 + 18
= Rs. 336
2. Headphone (HSN 8518)
Taxable value = 700 × 1
= Rs. 700
GST rate = 18%
CGST rate = 9%, SGST rate = 9%
CGST = 9% of 700
= 0.09 × 700
= Rs. 63
SGST = 9% of 700
= Rs. 63
Total for line = 700 + 63 + 63
= Rs. 826
3. Invoice totals
Total taxable value = 300 + 700
= Rs. 1,000
Total CGST = 18 + 63
= Rs. 81
Total SGST = 18 + 63
= Rs. 81
Total GST (CGST + SGST) = 81 + 81
= Rs. 162
Invoice total (amount payable by customer) = Taxable total + Total GST
= 1,000 + 162
= Rs. 1,162
