TYBAF Payment of Taxation Indirect Taxation –II

Class Work Question

Payment of Taxation
Q.1. Mr. Gupta registered in stale of Gujarat provides following details for the month of December. Calculate his net
Tax Liability for the month of December.
Opening Balance in Electronic Credit Ledger as on 15 December
IGST - NIL
CGST - 500
SGST - 400
Transactions during the month: Rs.
Sold Goods @ 12% GST to Mr. Shah in Surat 1,00,000
Sold Goods @ 5% GST to Mr. Kumar in Rajkot 2,00,000
Purchased Goods @ 18% GST from Ahmedabad 50,000
Purchased Goods @ 5% GST from Baroda 70,000
Calculation of Net Tax Liability of Mr. Gupta for the month of December
Q.2. Mrs. Sapna registered in state of Kerala provides following details for the month of August. Calculate her net
Tax Liability for the month of August.
Opening Balance in Electronic Credit Ledger as on 15 August
IGST -23,000
CGST - 30,000
SGST - 40,000
Transactions during the month: Rs.
Sold Goods @ 18 % GST to Priya in Mumbai 3,00,000
Sold Goods @ 5% GST to Sunny in Surat 3,00,000
Purchased Goods @ 12% GST from Banglore 5,00,000
Provided Services @ 18% GST to Aamir in Kochi, Kerala 4,00,000
Inward Supplies 18% GST from Kochi 2,00,000
Q.3. Ms. Prerna, registered in state of Punjab provides following details for the month of January. Calculate net Tax
Liability for the month of January.
Opening Balance in Electronic Credit Ledger as on 1st January
IGST –Rs.1,00,000
CGST - 4,000
SGST - 40,000
Transactions during the month: Rs.
Sold Goods @ 18 % GST to Harshad in Amritsar 8,00,000
Sold Goods @ 5% GST to Payal in Patiala 12,00,000
Purchased Goods @ 12% GST from Mumbai 6,20,000
Provided Services @ 12% GST to Tanuja in Chennai 9,60,000
Availed Services @ 5% GST from Ludhiana 4,40,000
Inward Supplies @ 18% GST from Jalandhar 3,00,000
Q.4. M/s Prem Developers registered in state of Karnataka provides following detals for the month of April. Calculate
its net Tax Liability for the month of April.
Opening Balance in electronic Credit Ledger as on 1st April
IGST - 1,20,000
CGST - 1,00,000
SGST - 4,000
Transactions during the month: Rs.
Sold Goods @ 12% GST to Deepak in Bihar 11,00,000
Sold Goods @ 18% GST to Sarita in Rajasthan 16,00,000
Purchased Goods @ 5% GST from Maharashtra 7,00,000
Purchased Goods @ 28% GST from Karnataka 5,00,000
Provided Services @18% GST to Amisha in West Bengal 10,00,000
Provided Services @ 12% GST to Asha in Bangalore 14,00,000
Availed Services @ 18% GST from Assam 2,00,000
Availed Services @ 5% GST from Gujarat 1,00,000

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TYBAF Payment of Taxation Indirect Taxation –II
Q.5. Ms. Dipti registered in state of Uttar Pradesh provides following details for the month of October. Calculate her
net Tax Liability for the month of October. Closing Balance in Electronic Credit Ledger as on 30th September is
IGST - 2,00,000
CGST - 90,000
SGST - 50,000
Transactions during the month: Rs.
Sold Goods @ 28% GST to Jagruti in Lucknow, UP 10,00,000
Sold Goods @ 18% GST to Hardik in Punjab 9,70,000
Provided Services @ 5% GST Akshay in Bangalore, Karnataka 4,25,000
Provided Services @ 12% GST to Akash in Kolkata, West Bengal 8,75,000
Inward Supplies @ 5% GST from Kanpur, UP 7,80,000
Inward Supplies @ 18% GST from Hyderabad, Telangana 50,000
Inward Supplies @ 12% GST from Mysore, Karnataka 85,000
Inward Supplies @ 28% GST from Agra, UP 6,70,000
Q.6. Mr. Manthan registered in state of Jharkhand provides following details for the month of November. Calculate
his net tax Liability for the month of November.
Opening Balance in Electronic Credit Ledger as on 1s' November
IGST - Nil
CGST - 25,000
SGST -65,000
Transactions during the month: Rs.
Sold Goods @ 5% GST to Mamta in Latur, Maharashtra 4,20,000
Sold Goods @ 18% GST to Jeetendra in Rajkot, Gujarat 5,90,000
Provided Services @ 12% GST to Swati in Amritsar, Punjab 11,20,000
Provided Services @ 5% GST to Pradip in Pali, Rajasthan 7,35,000
Availed Services 18% GST from Cuttack, Orissa 3,54,000
Availed Services 5% GST from Dhanbad, Jharkhand 8,40,000
Purchased Goods @ 12% GST from Bhopal, Madhya Pradesh 6,72,000
All the amounts are inclusive of GST.
Q.7. M/s. Komal Electric works registered in state of Chattisgarh provides following details for the month of January.
Calculate its net Tax Liability for the month of January.
Opening Balance in Electronic Credit Ledger as on 1st January is
IGST- 10,000
CGST -1,70,000
SGST --3,000
Opening Balance in Electronic cash ledger as on 1st January is
IGST -16,700
CGST -24,000
SGST -39,000
Transaction during the month:
Sold Goods @ 18% GST to Krishna in Hyderabad, Telangana 6,00,000
Sold Goods @ 12% GST to Kanha in Jammu, J & K 4,00,000
Provided Services @ 5% GST to Kusum in Imphal, Manipur 1,35,000
Provided Services @ 18% GST to Kumud in Raipur, Chattisgarh 17,00,000
Inward Supplies @ 28% GST from Jabalpur, MP 2,70,000
Inward Supplies @ 5% GST from Pali, Rajasthan 4,30,000
Inward Supplies @ 12% GST from Korba, Chattisgarh 8,50,000

Q.8. Mr. Kalpesh, registered in state of Maharashtra, provides following details for the month of July.
a) Calculate net Tax Liability for the month of July.
Opening Balance in Electronic Credit Ledger as on 1st July
IGST - 3,78,000
CGST - 4,72,070
SGST -5,68,020

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TYBAF Payment of Taxation Indirect Taxation –II
Transactions during the month:
Sold Goods @ 28% GST to Anil in Pune 14,00,000
Sold Goods @ 5% GST to Asha in Nagpur 16,00,000
Sold Goods @ 12% GST to Rakesh in Surat 17,00,000
Sold Goods @ 18% GST to Meena in Chennai 23,00,000
Provided Services @ 18% GST to Vimal in Chandigarh 21,00,000
Provided Services @ 5% GST to Bimal in Patna 18,50,000
Provided Services @ 12% GST to Komal in Kolkata 17,80,000
Provided Services @ 28% GST to Kamal in Jalna, Maharashtra 22,00,000
Inward Supplies @ 12% GST from Akola 15,70,000
Inward Supplies @ 18% GST from Bangalore 19,40,000
Inward Supplies @ 28% GST from Ranchi 6,80,000
Inward Supplies 5% GST from Amravati 20,30,000
b) The due date for payment of tax was 20ch August. However, Mr. Kalpesh made the payment on 25th August.
Calculate the amount of interest payable.

Q.9. Mr. Suresh, a professional based in Maharashtra, purchased certain goods from Rajasthan worth Rs. 1,00,000 +
GST @ 12% Mr. Suresh claimed ITC of these goods on 20/09/2018. However, he realized that ITC on these goods
was not allowed and reversed the same on 20/10/2018.Calculate the amount of interest payable.

Home Work Question

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

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TYBAF Payment of Taxation Indirect Taxation –II
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
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.

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TYBAF Payment of Taxation Indirect Taxation –II
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
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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TYBAF Payment of Taxation Indirect Taxation –II
Assignment Question
Payment of Taxation
Q.1. M/s Nanda Enterprises, registered in state of Maharashtra provides following details for the month of
November. Calculate its net Tax Liability for the month of November.
Opening Balance in Electronic Credit Ledger as on 15 November
IGST - NIL
CGST - 20,000
SGST - 340,000
Transactions during the month: Rs.
Sold Goods @ 5% GST to Pratik in Sangli 1,00,000
Sold Goods @ 12% GST to Yash in Satara 2,00,000
Provided Services @ 18% GST to Manoj in Pune 3,00,000
Provided Services @ 12% GST to Savita in Akola 4,00,000
Inward Supplies @ 5% GST from Kolhapur 50,000
Inward Supplies @ 12% GST from Solapur 1,00,000
Inward Supplies @ 18% GST from Latur 2,50,000

Q.2. M/s. Veera Associates registered in state of Uttar Pradesh provides following details for the month of
May. Calculate its net tax Liability for the month of May.
As the business commenced on 14h May, there is no. Opening Balance in Electronic Credit Ledger.
Transactions during the month: Rs.
Sold Goods @ 12% GST in Meerut, UP 1,75,000
Sold Goods @ 5% GST in Bareilly, UP 2,50,000
Sold Goods @ 28% GST in Mathura, UP 4,25,000
Sold Goods @ 18% GST in Agra, UP 5,00,000
Purchased goods @ 18% GST from Mumbai, Maharashra 6,30,000
Provided Services @ 5% GST in Indore, MP 4,80,000
Availed Services @ 12% GST from Kanpur, UP 7,00,000
Availed Services @ 28% GST from Patna, Bihar 90,000
Excess credit of IGST to be utilized against CGST & SGST in the ratio of 70:30.

Q.3. Mr. Prashant is a registered person in Daman and Diu. He provides following details for the month of
December
Calculate his net Tax Liability for the month of December.
Closing Balance in Electronic Credit Ledger as on 30th November
IGST Nil
CGST -3,00,000
UTGST- 2,00,000
Transactions during the month: Rs.
Sold Goods @ 12% GST in Daman and Diu 4,00,000
Sold Goods @ 18% GST in Daman and Diu 13,00,000
Purchased goods @ 18% GST from Lakshadweep 5,00,000
Provided Services @ 5% GST in Chandigrah 3,00,000
Provided Services @ 28% GST in Daman & Diu 9,00,000
Availed Services @ 12% GST from Daman & Diu. 7,00,000
Availed Services @ 28% GST from Gwalior 2,00,000

Q.4. Mrs. Rachana, registered in state of Bihar provides following details for the month of June.
Calculate her net Tax Liability for the month of June.
Opening Balance in electronic Credit Ledger as on 1st June
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TYBAF Payment of Taxation Indirect Taxation –II
IGST -60,000
CGST -70,000
SGST -80,000
Transactions during the month: Rs.
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 Chendigrah, Punjab 14,00,000
Purchased goods @ 5% GST from Imphal, Mani 11,00,000
Availed Services @ 12% GST from Gaya, Bihar 7,00,000
Availed Services @ 18% GST from Kota, Rajasthan 6,00,000

Q.5. Mr. Nilesh registered in state of Maharashtra provides following details for the month of August.
Calculate his net Tax Liability for the month of August.
Opening Balance in Electronic Credit Ledger as on 1" August
IGST -10,000
CGST -35,000
SGST -35,000
Transactions during the month: Rs.
Sold Goods @ 5% GST to Yash in Nasik 3,15,000
Sold Goods @ 18% GST to Priti in Nanded 8,26,000
Sold Goods @ 28% GST to Kalpana in Nagpur 5,12,000
Purchased Goods @ 12% GST from Pune 5,60,000
Purchased goods @ 5% GST from Kolhapur 4,20,000
Purchased goods @ 18% GST from Surat 2,36,000
Provided Services @ 28% GST to Ruhi in Akola 6,40,000
Provided Services @ 18% GST to Divya in Agra 7,08,000
Provided Services @ 12% GST to Shridhar in Ajmer 10,08,000
Availed Services @ 28% GST from Ahmadnagar 8,96,000
Availed Services @ 12% GST from Latur 6,72,000
Availed Services @ 5% GST from Amravati 8,40,000
All the amounts are inclusive of GST.

Q.6. Mr. Sachin registered in state of Maharashtra provides following details for the month of May 2018.
Calculate his net Tax liability for the month of May.
Opening balance in Electronic Cash Ledger as on 1st May
IGST- 3,000
CGST-1,000
SGST-500
Transactions during the month
Sold Goods @ 18% GST to Chetna in Nasik 5,00,000
Purchased goods @ 12% GST from Haryana 2,00,000
Provided Services @ 5% GST to Cassendra in Kerala 6,00,000
Availed Services @ 28% GST from Pune 3,00,000
[Ans.: IGST = 3,000; CGST = 2,000; SGST = 2,500]

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