Learn GST Adjustment Theorey Video

English Video


Hindi Video


Tax on Sales is Output

Tax on Purchase in Input

If Output is more than Input, Diff is GST Payable

If Input is more Than Output, Diff is GST Credit

Sales Local 100000

Purchase Local 60000

GST Rate  5%


Calculate GST Payable

GST Computation Format:-





Q1 English Video


Q1 Hindi Video


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


Q 1 TAX ON SALES IS OUTPUT Tax On Sales Is Output Sales Local 100000 TAX ON PURCHASE IN INPUT Tax On Purchase In Input Purchase Local 60000 IF OUTPUT IS MORE THAN INPUT,DIFF IS GST PAYABLE If Output Is More Than Input,Diff Is Gst Payable IF INPUT IS MORE THAN OUTPUT,DIFF IS GST CREDIT If Input Is More Than Output,Diff Is Gst Credit GST Rate 5% Calculate GST Payable GST Computation Format:- PARTICULARS TAXABLE VALUE CGST SGST TOTAL TAX TAX ON OUTWARD SUPPLIES (OUTPUT GST) 100000 2500 2500 5000 INPUT TAX CREDIT(INPUT GST) 60000 1500 1500 3000 GST PAYABLE (BY CASH) 1000 1000 2000 OR GST CREDIT CARRY FORWARD

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.