Question

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.

Answer 1

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