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

View Answer

Make GST Computation

View Answer

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

View Answer

Make GST Computation

View Answer

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

View Answer

Make GST Computation

View Answer
  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

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 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .