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Output IGST can be adjusted with Input GST in the following order

  1. Input IGST  if any 
  2. Input CGST if any 
  3. Input SGST  if any 
    1 output IGST adjust.jpg

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

-a-

PARTICULARS QTY RATE AMOUNT
Bottles in pieces 5000 30 150000
IGST 18%     27000
       
TOTAL     177000

-ea-

Make GST Computation

-a-

CGST AND SGST COMPUTATION

2 make gst computation  CGST and SGST computation.jpg

IGST Computation

3 IGST COMPUTATION.jpg

-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

4 make gst computation  CGST and SGST computation.jpg

IGST COMPUTATION

5 IGST COMPUTATION.jpg

-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

-a-

CGST AND SGST COMPUTATION

6 make gst computation  CGST and SGST computation.jpg

IGST COMPUTATION

7 IGST Computation.jpg

-ea-

  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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