Local Purchase and Central Sales

Last updated at July 15, 2026 by Teachoo

Case 9

Suppose a dealer makes purfchase within state and sells outside state as follows

Purchase

B LTD
Purchase	80000
Vat 12.5%	10000
	90000

Sales

Z LTD
Sale	120000
Cst 2%	2400
	122400

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

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Vat Computation		CST Computation
Output Vat	0	Output CST	2400
Input Vat	10000
Vat Payable	0	CST Payable	2400
or
Vat Credit	10000
Less		Less
Adjust against Cst	2400	Adjust against Vat Credit	2400
Balance Vat Credit	7600	Balance CST Payble	0

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