Question

Hamid purchased some educational stationary and paid GST of Rs. 1800. He sold all educational stationary Nishaben and collected GST of Rs. 2100. Find the GST, CGST and SGST to be paid.

Answer 1

Given:

GST paid on purchase (Input tax) = Rs. 1,800

GST collected on sale (Output tax) = Rs. 2,100

Step-wise calculation:

1. Net GST payable = Output tax – Input tax

= 2,100 – 1,800

= Rs. 300

2. For an intra‑state supply CGST and SGST are split equally each = `1/2` of total GST.

3. Split the output and input taxes and compute net for each head:

Output CGST = Output SGST

= 2,100 ÷ 2

= Rs. 1,050 each

Input CGST = Input SGST

= 1,800 ÷ 2

= Rs. 900 each

Net CGST payable = 1,050 – 900

= Rs. 150

Net SGST payable = 1,050 – 900

= Rs. 150