Question

Prepare Business to customers (B2C) tax invoice using the given information. Write the name of the supplier, address, state, Date, Invoice Number, GSTIN, etc. as per your choice

Supplier: M/s _________________ Address: _________________ State: ________________ Date: _________________ Invoice No: ______________ GSTIN: ___________________

Particular: Rate of Sarees – Rs.2750 Rate of GST 5% HSN 5407–2 pcs
Rate of Kurta – Rs. 750 Rate of GST 12% HSN 5408.

Answer 1

Supplier: M/s Swaglife Fashions

Address: 143, Shivaji Rasta, Mumbai 400001

Mobile No. 9263692111

Email: [email protected]

State: Maharashtra

Date: 31/08/19

Invoice No: GST/110

GSTIN: 27ABCDE1234HIZS

Sr no.	HSN Code	Name of product	Rate	Quantity	Taxable amount	CGST		SGST		Total
						Rate	Tax	Rate	Tax
1	5407	Sarees	₹ 2750	2 Pcs	₹  5500	2.5%	₹ 137.5	2.5%	₹ 137.5	₹ 5775
2	5408	Kurta	₹ 750	1 Pcs	₹ 750	6%	₹ 45	6%	₹ 45	₹ 840
Total							₹ 182.5		₹ 182.5	₹ 6615

Rate of 1 saree = ₹ 2750

∴ Rate of 2 sarees = 2 × 2750 = ₹ 5500

∴ CGST on sarees = 2.5% of 5500 = `2.5/100 xx 5500` = ₹ 137.5

∴ CGST = SGST = ₹ 137.5

Rate of 1 Kurta = ₹ 750

∴ CGST on Kurta = 6% of 750 = `6/100 xx 750` = ₹ 45

∴ CGST = SGST = ₹ 45