TYBAF Payment of Taxation Indirect Taxation –II

Payment of Taxation
Q.1. M/s Roy Builders registered in state of Madhya Pradesh provides following details for the month of
September. Calculate its net Tax Liability for the month of September.
Opening Balance in Electronic Credit Ledger as on 15 September
IGST - Nil
CGST - 18,000
SGST - 6,000
Transactions during the month: Rs.
Sold Goods Q 12 % GST to Neha in Indore 3,60,000
Sold Goods @ 5% GST to Gauri in Gwalior 4,20,000
Purchased Goods @ 18% GST from Ujjain 1,80,000
Provided Services @ 18% GST to Swati in Bhopal 75,000
Availed Services @ 5% GST from Khandwa, MP 4,80,000

Q.2. Mrs. Sangita registered in state of Maharashtra provides following details for the month of July.
Calculate her net Tax Liability for the month of July.
Opening Balance in Electronic Credit Ledger as on 1st July
IGST - 17,000
CGST - 15,000
SGST - 15,000
Transactions during the month: Rs.
Sold Goods @ 5% GST to Amit in Jodhpur 12,00,000
Sold Goods @ 12% GST to Abhay in Mumbai 11,00,000
Purchased Goods @ 12% GST from Pune 50,000
Provided Services @ 18% GST to Pooja in Delhi 70,000
Provided Services @ 18% GST to Sweety in Nasik 1,50,000
Availed Services / Inward Supplies @ 5% GST from Surat 3,00,000

Q.3. Mr. Vaibhav, registered in state of Rajasthan provides following details for the month of June.
Calculate his net Tax Liability for the month of June.
Opening Balance in Electronic Credit Ledger as on 19 June
IGST - 2,000
CGST - 16,000
SGST - 4,000
Transactions during the month: Rs.
Sold Goods @ 18 % GST to Meenal in Jodhpur 8,00,000
Sold Goods @ 12% GST to Chetan in Bengal 12,00,000
Sold Goods @ 5% GST to Amit in Bhopal 3,00,000
Purchased goods @ 18% GST from Udaipur 3,50,000
Provided Services @ 5% GST to Apeksha in Delhi 80,000
Availed Services @ 18% GST from Chennai 3,00,000

Q.4. Mr. Pushkar registered in state of Gujarat provides following details for the month of February
Calculate his net Tax Liability for the month of February.
Opening Balance in Electronic Credit Ledger as on 15 February
IGST 10,000
CGST 35,000
SGST 2,00,000

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TYBAF Payment of Taxation Indirect Taxation –II
Transactions during the month: Rs.
Sold Goods @18% GST in Surat 17,50,000
Sold Goods @ 12% GST in Delhi 9,00,000
Purchased goods @ 28% GST from Ahmedabad 8,50,000
Purchased goods @ 12% GST from Chennai 4,20,000
Provided Services @ 18% GST in Bangalore 5,40,000
Provided Services @ 5% GST in Mumbai 8,60,000
Availed Services @ 18% GST from Bhavnagar 40,000
Availed Services @ 5% GST from Indore 75,000
Q.5. Mrs. Prapti is registered in state of Maharashtra provides following details for the month of March.
Calculate her net Tax Liability for the month of March. Closing Balance in Electronic Credit Ledger as on
Last day of February was
IGST - 90,000
CGST - 1,20,000
SGST-Nil
Transactions during the month: Rs.
Sold Goods @ 5% GST to Harsh in Satara 4,50,000
Sold Goods @ 12% GST to Hansika in Lonavala 6,70,000
Sold Goods @ 18% GST to Harshada in Nagpur 9,80,000
Sold Goods @ 28% GST to Deepa in Amravati 3,20,000
Inward Supplies @ 18% GST from Pune 2,75,000
Inward Supplies @ 12% GST from Latur 3,25,000
Inward Supplies @ 28% GST from Jammu 1,00,000
Inward Supplies @ 5% GST from Bhopal 90,000
Adjust the Excess of IGST credit first against SGST and then against CGST.

Q.6. M/s ABC Ltd. being a registered person supplying taxable goods in the following manner :
Intra-State supply of goods 18,00,000
Inter-State supply of goods 13,00,000
Intra-State purchases 13,00,000
Inter-State purchases 1,50,000
Input Tax Credit (ITC) at the beginning of the relevant tax period
CGST 1,30,000
SGST 1,30,000
IGST 1,70,000
i) Rate of CGST, SGST and IGST to be 9%, 9% and 18% respectively.
ii) Inward and outward supplies are exclusive of taxes.
iii) All the conditions necessary for availing the input tax credit have been fulfilled.
Compute the net GST payable by M/s ABC Ltd. during the tax period. Make suitable assumptions.
Q.7. Mrs. Shruti, registered in state of Tami Nadu, provides following details for the months of December
Calculate her Tax Liability for the month of December.
Opening Balance in Electronic cash ledger as on 15 December
IGST - 43,000
CGST -16,740
SGST -13,820
Transaction during the month:
Sold Goods @ 12% GST to Surbhi in Salem, Tamil Nadu 13,70,000
Purchased goods @ 28% GST from Bidar, Telangana 1,24,000
Provided Services @ 18% GST to Sanika in Panaji, Goa 8,90,000
Availed Services @ 5% GSt from Madurai, Tamil Nadu 2,80,000
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TYBAF Payment of Taxation Indirect Taxation –II
Q.8. Ms. Parekar Electricals registered in state of Gujarat, provides following details for the month of
March. Calculate its net Tax Liability for the month of March. Opening Balance in Electronic Credit
Ledger as on 15 March is:
IGST-40,000
CGST-1,00,000
SGST-2,000
Opening balance in Electronic Cash Ledger as on 1st March is
IGST- 30,000
CGST -50,000
SGST-1,000
Transactions during the month
Sold Goods @ 28% GST to Amit in Rajasthan 4,00,000
Sold Goods @ 18% GST to Amol in Maharashtra 12,00,000
Provided Services @ 12% GST to Anup in Kerala 7,00,000
Provides Services @ 5% GST to Anuj in Gujarat 8,00,000
Inward Supplies @ 12% GST from Punjab 3,00,000
Inward Supplies @ 28% GST from Karnataka 4,00,000
Inward Supplies @ 18% GST from Gujarat 5,00,000
[Ans.: IGST 42,000; CGST (50,000); SGST (1,000)]
Q.9.Mrs. Rachana, registered in state of Bihar provides following details for the month of June.
a) Calculate her net Tax Liability for the month of June, any excess credit in IGST is to be first utilized
against CGST and then against SGST.
Opening Balance in electronic Credit Ledger as on 1st June.
IGST -60,000
CGST -70,000
SGST -80,000
Transactions during the month:
Sold Goods @ 28% GST to Chirag in Patna, Bihar 10,00,000
Sold Goods @ 12% GST to Veer in Darbhanga, Bihar 16,00,000
Sold Goods @ 5% GST to Jyoti in Andaman 12,00,000
Sold Goods @ 18% GST to Rakesh in Bhuj, Gujarat 18,00,000
Purchased Goods @ 28% GST from Chandigrah, Punjab 14,00,000
Purchased goods @ 5% GST from Imphal, Manipur 11,00,000
Availed Services @ 12% GST from Gaya, Bihar 7,00,000
Availed Services @ 18% GST from Kota, Rajasthan 6,00,000
b) Mrs. Rachana was liable to pay the tax on 20th July. Actual payment of tax was made on 16th
August Calculate the interest payable.
[Ans.: (a) IGST - Nil; CGST - Nil; SGST - 7,000/- Interest = 93]
Q.10. Mrs. Neha, a trader in Mumbai, purchase some goods from Nasik worth $2,00,000/- + GST @
18%. Mrs. Neha claimed ITC of these goods on 15/12/2018. However, she later realized that this ITC was
not allowed and hence reversed same on 14/02/2019. Calculate the amount of interest payable.
[Ans.: CGST Interest Rs.722 & SGST Interest Rs.722]

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