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In this case,First Output CGST will be adjusted with Input CGST

If any Balance left, it will be adjusted in IGST

Similarly,

First Output SGST will be adjusted with Input SGST

If any Balance left, it will be adjusted in IGST

 

Sequence will be as follows

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 

Examples

Q 8

In books of a Delhi Shopkeeper

Goods Purchased from Delhi Plastic Bottles

PARTICULARS QTY RATE AMOUNT
Bottles in pieces 5000 20 100000
CGST 10%     10000
SGST 8%     8000
TOTAL     118000

Suppose 1000 pcs Sold to Chennai Buyer at 30 per kg
Also 2000 pcs sold in Delhi @ 40 per kg

Make Sales Bills

-a-

PARTICULARS QTY RATE AMOUNT
Bottles in pieces 2000 40 80000
CGST 9%     7200
SGST 9%     7200
TOTAL     94400
PARTICULARS QTY RATE AMOUNT
Bottles in pieces 1000 30 30000
IGST 18%     5400
       
TOTAL     35400

-ea-

Make GST Computation

-a-

CGST AND SGST COMPUTATION

1 q8-i.jpg

IGST COMPUTATION

2 q8-ii.jpg

-ea-

Q 9

In books of a Delhi Shopkeeper

Goods Purchased from Delhi Plastic Bottles

PARTICULARS QTY RATE AMOUNT
Bottles in pieces 5000 20 100000
CGST 10%     10000
SGST 8%     8000
TOTAL     118000

Suppose 1000 pcs Sold to Chennai Buyer at 30 per kg
Also 2000 pcs sold in Delhi @ 55 per kg

Make Sales Bills

-a-

PARTICULARS QTY RATE AMOUNT
Bottles in pieces 2000 55 110000
CGST 9%     9900
SGST 9%     9900
TOTAL     129800
PARTICULARS QTY RATE AMOUNT
Bottles in pieces 1000 30 30000
IGST 18%     5400
       
TOTAL     35400

-ea-

Make GST Computation

-a-

CGST AND SGST COMPUTATION

1.jpg

IGST COMPUTATION

2.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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