Output IGST can be adjusted with Input GST in the following order
- Input IGST if any
- Input CGST if any
-
Input SGST if any
Examples
Q 5
In books of a Delhi Shopkeeper
Goods Purchased from Delhi Plastic Bottles
| PARTICULARS | QTY | RATE | AMOUNT |
| Bottles in pieces | 5000 | 20 | 100000 |
| CGST 9% | 9000 | ||
| SGST 9% | 9000 | ||
| TOTAL | 118000 |
Whole Stock of 5000 pcs Sold to Chennai Buyer at 30 per kg
Make Sales Bill
View Answer| PARTICULARS | QTY | RATE | AMOUNT |
| Bottles in pieces | 5000 | 30 | 150000 |
| IGST 18% | 27000 | ||
| TOTAL | 177000 |
Make GST Computation
-a-
CGST AND SGST COMPUTATION
IGST Computation
-ea-
Q 6
In books of a Delhi Shopkeeper
Goods Purchased from Delhi Plastic Bottles
| PARTICULARS | QTY | RATE | AMOUNT |
| Bottles in pieces | 5000 | 20 | 100000 |
| CGST 9% | 9000 | ||
| SGST 9% | 9000 | ||
| TOTAL | 118000 |
Suppose 3000 pcs Sold to Chennai Buyer at 30 per kg
Make Sales Bill
-a-
| PARTICULARS | QTY | RATE | AMOUNT |
| Bottles in pieces | 3000 | 30 | 90000 |
| IGST 18% | 16200 | ||
| TOTAL | 106200 |
-ea-
Make GST Computation
-a-
CGST AND SGST COMPUTATION
IGST COMPUTATION
-ea-
Q 7
In books of a Delhi Shopkeeper
Goods Purchased from Delhi Plastic Bottles
| PARTICULARS | QTY | RATE | AMOUNT |
| Bottles in pieces | 5000 | 20 | 100000 |
| CGST 9% | 9000 | ||
| SGST 9% | 9000 | ||
| TOTAL | 118000 |
Suppose 1000 pcs Sold to Chennai Buyer at 30 per kg
Make Sales Bill
-a-
| PARTICULARS | QTY | RATE | AMOUNT |
| Bottles in pieces | 1000 | 30 | 30000 |
| IGST 18% | 5400 | ||
| TOTAL | 35400 |
-ea-
Make GST Computation
View AnswerCGST AND SGST COMPUTATION
IGST COMPUTATION
how igst payable 0,I think it's my be 1800?
i did not understand this portion of flow chart that how output igst can be adjusted with input sgst nd input cgst?