In Ques.no.8 and 9, you are wrongly mentioning CGST and SGST rate as 10% and 8% but in solution u are taking it as 9% for both...
Please correct this thing in ques. i.e.Mention both rates as 9%.
This question was asked in Adjustment of Credit in Case of CGST SGST IGST Sales
Piyush Arora
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