Example 1:

Mr. Suresh manufactured 1800 units of finished products, sold at price of Rs.10 per unit as follows:
Goods sold within State 800 units (CGST & SGST)
Goods sold in inter-state sale 1000 units (IGST)
Further, CGST & SGST rate on products of dealer is 6% and 6% respectively. IGST rate is 12%.
Calculate tax liability of CGST & SGST & IGST to be paid.
Solution:
Particulars Sales within State Inter-state Sales Total
Units Sold 800 1000
Price per unit 10 10
Value of Goods supplied 8000 10000 18000
Tax Amount:
CGST 6% 480 480
SGST 6% 480 480
IGST 12% 1200 1200
Total Tax payable 2160

Example 2:
If Tushar of Mumbai supplied goods worth Rs.10,00,000 to Hemant of Nashik. Calculate tax liability if the
rate of GST is 12%.
Solution:
Value of Goods supplied Rs.10,00,000
CGST 6% Rs.60,000
SGST 6% Rs.60,000
Total Tax Payable Rs.1,20,000
Example 3:
Hemant of Nashik supply the same goods to Mahesh of Pune at Rs.10,50,000. Calculate the tax liability
of Hemant if GST rate is 12%.
Solution:
Value of Goods supplied Rs.10,50,000
CGST 6% Rs.63,000
SGST 6% Rs.63,000
Total Tax Payable Rs.1,26,000

Less: Input Tax Credit (ITC)

CGST 6% Rs.60,000
SGST 6% Rs.60,000

Net Tax Liability

CGST 6% Rs.3,000
SGST 6% Rs.3,000
Total Tax Payable Rs.6000

Example 3:
Mr. Ravi owns hotel, immovable property and is engaged in letting of the same.
1. Deluxe hotel rooms are let out at declared tariff of Rs.1200 per room day. No of days for which it
is let out is 200 days. Total Rooms are 10.
2. Normal Rooms let out at declared tariff of Rs.900 per room day and actual room rent charged is
Rs.700 per room day. Total Amt.5,00,500/-
3. A building located in Jammu was let out for office purpose at Rs.20000 p.m.
4. A vacant land was let out for horticulture at Rs.10 lacs.
5. A building let out to Private Hospital at Rs.15 lacs.
Compute the amount of goods and services tax payable. GST applicable rate is 18%.
Solution:
Particulars Amount
Let out Deluxe Hotel Rooms 24,00,000
Normal Rooms let out Exempt
Building in Jammu 240000
Vacant land for Horticulture Exempt
Building let out to Pvt Hosp 15,00,000
Taxable Value 41,40,000
CGST 9% 372600
SGST 9% 372600
Total GST Payable 7,45,200
Example 4: (Nov 2018)
From the following information given to you of Mr. Shyam, compute value of taxable goods & services.
All amounts given are excluding GST.
Particulars Amount
Commission earned on toll receipts 96000
Transportation charges of sugar 48000
Service of transport of passengers by ropeway 132000
Courier Services 144000
Transport Charges: Freight per trip Rs.1200 72000
Coaching of MBA Entrance exam 28000
Commission for acting as agent 36000
Royalty from permanent transfer of trademark 24000
Job Work Charges 84000
C&F Agent Commission 120000
Commission from agricultural produce 108000
Toll Receipts from Highway 60000
GST rate for all supplies may be assumed to be 18%.
Solution:
Particulars Amount
Commission earned on toll receipts Exempt
Transportation charges of Sugar 48000
Service of transport of passengers by ropeway 132000
Courier Services 144000
Transport Charges: Freight per trip Rs.1200 Exempt
Coaching of MBA Entrance exam 28000
Commission for acting as agent 36000
Royalty from permanent transfer of trademark 24000
Job Work Charges 84000
C&F Agent Commission 120000
Commission from Agricultural produce Exempt
Toll Receipts from Highway Exempt

Value of Taxable Services 616000

CGST 9% 55,440
SGST 9% 55,440
Total GST Payable 1,10,880
Example 5:
Apna Bank has provided following information for April 2021. Calculate the value of taxable goods &
services, assuming GST is not included in amount.
Interest received on term loans 700000
Penal Interest on delayed EMI payment 300000
Annual Fees on Debit Cards 150000
Bank Charges for issue of DD 160000
Bank Charges on Current Account 250000
Loan Processing Fees 340000
Interest on Credit Cards 120000
Late payment fees on credit cards 40000
Safe Deposit Locker charges 360000
Comm from Govt to collect Income Tax 130000
Interest recd from RBI 90000
Charges recd for Currency conversion 70000
Investment Consultancy Fees 80000
Solution:
Interest received on term loans Exempt
Penal Interest on delayed EMI payment Exempt
Annual Fees on Debit Cards 150000
Bank Charges for issue of DD 160000
Bank Charges on Current Account 250000
Loan Processing Fees 340000
Interest on Credit Cards 120000
Late payment fees on credit cards 40000
Safe Deposit Locker charges 360000
Comm from Govt to collect Income Tax 130000
Interest recd from RBI Exempt
Charges recd for Currency conversion 70000
Investment Consultancy Fees 80000
Total Value of Taxable Services 17,00,000
CGST 9% 153000
SGST 9% 153000
 GST Payable 306000

Example 6:
TJSB, a bank, furnishes you the following transactions during the period Nov to March 2020.
1. Interest earned on loans Rs.5cr.
2. Penal Interest charged on delay in loan repayment Rs.2 lacs.
3. Debit card charges Rs.35lacs
4. Commission on forex sold Rs.40lacs
5. Commission from Govt. to collect taxes Rs.15lacs
6. Commission for DD issued Rs.20 lacs
7. Charges for late payment of credit card dues Rs.2 lacs
8. Sale and purchase of forward contracts Rs.10 lacs
9. Loan processing fees Rs.50 lacs.
Calculate the value of taxable services and GST payable.
Solution:
Interest earned on loans Exempt
Penal Interest charged on delay in loan repayment Exempt
Debit card charges 35 lacs
Commission on forex sold 40 lacs
Commission from Govt. to collect taxes 15 lacs
Commission for DD issued 20 lacs
Charges for late payment of credit card 2 lacs
Sale and purchase of forward contracts Exempt
Loan processing fees 50 lacs
Total Value of Taxable Services 162 lacs
CGST 9% 14.58 lacs
SGST 9% 14.58 lacs
GST Payable 29.16 lacs
Example 7:
Mr. Sagar provides you with the following information and you are required to calculate value of taxable
services.
1. Receipts for permanent transfer of film rights to Sony Music Ltd – Rs.50 lacs
2. Royalty from authorship of books – Rs.1 lacs
3. Royalty for providing use of technical knowhow Rs.3 lacs
4. Royalty received for permanent transfer of trademark Rs.5 lacs
5. Royalty received by Sagar from various persons for use of his song – Rs.10.5lacs
Solution:
Particulars Rs.
Receipts for permanent transfer of film rights 50 lacs
Royalty from authorship of books 1 lacs
Royalty for providing use of technical knowhow 3 lacs
Royalty received for permanent transfer of trademark 5 lacs
Royalty received for use of his song 10.5 lacs
Value of taxable services 69.5 lacs
Example 8:
Calculate value of taxable services & goods and GST from following sums received by Nidan Diagnostic
Centre Ltd. All amounts are exclusive of GST.
1. Medical treatment receipts: Rs.10 lakhs
2. Cosmetic surgery of patients on account of injury suffered during accidents Rs.20 lacs
3. Receipts of Diagnostic centre Rs.30 lacs
4. Receipts on account of transportation of patients Rs.1 lacs
5. Cosmetic surgery to improve looks Rs.40 lacs
Solution:
Particular Rs.
Medical treatment receipts Exempt
Cosmetic surgery of patients on account of injury suffered during accidents Exempt
Receipts of Diagnostic centre Exempt
Receipts on account of transportation of patients Exempt
Cosmetic surgery to improve looks Rs.40 lacs
Value of taxable services Rs.40 lacs
CGST 9% Rs.3.60 lacs
SGST 9% Rs.3.60 lacs
Total GST Payable Rs.7.20 lacs
 CONCEPT OF SUPPLY

1. Value of Supply (Assessable Value = Transaction Value)

2. Place of Supply
3. Time of Supply

FORWARD/NORMAL CHARGE - Rules:

Goods = Time of Supply is Earlier (Date of Removal, Dt of Invoice, Dt. Of Payment)
1. Determine Time of Supply in the following independent cases as per provisions of CGST Act.
(Nov 2018)
Sr. No. Date on which goods are Date of Invoice Date of Payment
made available
1 12-12-2018 15-12-2018 06-11-2018
2 17-12-2018 20-12-2018 02-01-2019
3 25-12-2018 04-01-2019 23-01-2019
4 26-10-2018 16-10-2019 15-10-2019
5 18-12-2018 16-10-2019 15-10-2019
6 15-01-2019 16-01-2019 05-01-2019
7 17-02-2019 13-02-2019 12-02-2019
Solution:
Date on which goods are Date of Invoice Date of Payment Time of Supply
made available (1) (2) (3) Earlier (1/2/3)
12-12-2018 15-12-2018 06-11-2018 06-11-2018
17-12-2018 20-12-2018 02-01-2019 17-12-2018
25-12-2018 04-01-2019 23-01-2019 25-12-2018
26-10-2018 16-10-2019 15-10-2019 15-10-2019
18-12-2018 16-10-2019 15-10-2019 18-12-2018
15-01-2019 16-01-2019 05-01-2019 05-01-2019
17-02-2019 13-02-2019 12-02-2019 12-02-2019
 2. Determine the Time of Supply in following independent cases as per provisions of CGST Act.
(April 2019)
Sr. No. Date on which goods Date of Invoice Date of Payment
are made available
1 13-11-2017 12-11-2017 05-11-2017
2 07-12-2017 10-12-2017 02-01-2018
3 05-01-2018 04-01-2018 23-01-2018
4 28-10-2018 07-10-2018 15-10-2018
5 17-12-2018 24-12-2018 30-12-2018
6 14-01-2018 20-01-2018 08-01-2018
7 07-02-2018 11-02-2018 15-02-2018
Solution:
Date on which goods are Date of Invoice Date of Payment Time of Supply
made available Earlier (1/2/3)
13-11-2017 12-11-2017 05-11-2017 05-11-2017
07-12-2017 10-12-2017 02-01-2018 07-12-2017
05-01-2018 04-01-2018 23-01-2018 04-01-2018
28-10-2018 07-10-2018 15-10-2018 07-10-2018
17-12-2018 24-12-2018 30-12-2018 17-12-2018
14-01-2018 20-01-2018 08-01-2018 08-01-2018
07-02-2018 11-02-2018 15-02-2018 07-02-2018
 3. Find the time of supply in following cases:
Sr. No. Date of Removal Date of Invoice Date of Payment
1 01-01-2019 09-01-2019 25-01-2019
2 23-01-2019 01-01-2019 05-01-2019
3 14-01-2019 14-01-2019 11-01-2019
4 15-02-2019 17-02-2019 23-02-2019
5 20-02-2019 19-02-2019 25-02-2019
6 15-03-2019 16-03-2019 05-03-2019
Solution:
Date of Removal Date of Invoice Date of Payment Time of Supply
Earlier (1/2/3)
01-01-2019 09-01-2019 25-01-2019 01-01-2019
23-01-2019 01-01-2019 05-01-2019 01-01-2019
14-01-2019 14-01-2019 11-01-2019 11-01-2019
15-02-2019 17-02-2019 23-02-2019 15-02-2019
20-02-2019 19-02-2019 25-02-2019 19-02-2019
15-03-2019 16-03-2019 05-03-2019 05-03-2019
 TIME OF SUPPLY: SERVICES
Rule 1: Invoice issued within 30 days from supply of Rule 2: Invoice not issued within 30 days
service
Date of Invoice Date of Service
OR OR
Date of Payment Date of Payment
Whichever is earlier Whichever is earlier
(Bank 45 days) (Bank 45 days)
4. Find the time of supply in following cases:
Sr. No. Date of Service Date of Invoice Date of Payment
1 16-07-2019 19-07-2019 R1 24-07-2019
2 06-10-2019 17-11-2019 R2 18-11-2019
3 04-12-2019 03-12-2019 R1 06-01-2020
4 10-01-2020 10-02-2020 R2 15-02-2020
5 16-02-2020 28-02-2020 R1 18-02-2020
Solution:
Sr. No. Date of Service Date of Invoice Date of Payment Rule Time of Supply
1 16-07-2019 19-07-2019 24-07-2019 R1 19-07-2019
2 06-10-2019 17-11-2019 18-11-2019 R2 06-10-2019
3 04-12-2019 03-12-2019 06-01-2020 R1 03-12-2019
4 10-01-2020 10-02-2020 15-02-2020 R2 10-01-2020
5 16-02-2020 28-02-2020 18-02-2020 R1 18-02-2020
5. Find time of supply under forward charge in the following cases. (Nov 2019)

Sr. No. Date of Provision of Services Date of Invoice Date of Payment

1 16-08-2019 05-09-2019 06-09-2019
2 06-09-2019 05-10-2019 21-10-2019
3 12-09-2019 14-10-2019 15-10-2019
4 16-09-2019 26-09-2019 01-09-2019
5 18-09-2019 04-11-2019 07-10-2019
6 20-09-2019 22-10-2019 25-10-2019
7 24-09-2019 27-10-2019 22-10-2019
8 26-09-2019 30-09-2019 05-09-2019
Solution:
Sr. Date of Provision of Date of Invoice Date of Payment Rule Time of
No. Services Supply
1 16-08-2019 05-09-2019 06-09-2019 R1 05-09-2019
2 06-09-2019 05-10-2019 21-10-2019 R1 05-10-2019
3 12-09-2019 14-10-2019 15-10-2019 R2 12-09-2019
4 16-09-2019 26-09-2019 01-09-2019 R1 01-09-2019
5 18-09-2019 04-11-2019 07-10-2019 R2 18-09-2019
6 20-09-2019 22-10-2019 25-10-2019 R2 20-09-2019
7 24-09-2019 27-10-2019 22-10-2019 R2 24-09-2019
8 26-09-2019 30-09-2019 05-09-2019 R1 05-09-2019

6. Determine time of supply in following independent cases:

Sr. No. Date of Provision of Services Date of Invoice Date of Payment
1 16-09-2019 05-10-2019 06-10-2019
2 06-10-2019 05-11-2019 21-10-2019
3 23-10-2019 26-11-2019 30-11-2019
4 06-10-2019 16-10-2019 01-10-2019
5 08-10-2019 10-11-2019 16-11-2019
6 12-10-2019 10-11-2019 12-11-2019
7 15-10-2019 10-11-2019 19-11-2019
Solution:
Sr. Date of Provision of Date of Date of Rul Time of
No. Services Invoice Payment e Supply
1 16-09-2019 05-10-2019 06-10-2019 R1 05-10-2019
2 06-10-2019 05-11-2019 21-10-2019 R2 06-10-2019
3 23-10-2019 26-11-2019 30-11-2019 R2 23-10-2019
4 06-10-2019 16-10-2019 01-10-2019 R1 01-10-2019
5 08-10-2019 10-11-2019 16-11-2019 R2 08-10-2019
6 12-10-2019 10-11-2019 12-11-2019 R1 10-11-2019
 7 15-10-2019 10-11-2019 19-11-2019 R1 10-11-2019

REVERSE CHARGE MECHANISM:

Liability to pay tax is on recipient of goods/services instead of supplier

Time of Supply in case of Goods

Earlier of:
 31 days from date of invoice
 Date of Payment
 Date of debit in bank account
 Date of receipt of goods

Problem 1: Determine the date of supply in following cases under RCM:

Sr. No. Date of Invoice Date of receipt of goods Date of Payment

1 20-12-19 16-11-19 29-11-19

2 14-02-19 15-02-20 14-02-20
3 24-08-2020 30-08-20 15-02-20
4 06-05-2020 25-08-20 30-08-20
Solution:
Date of 31 days from date of Date of receipt of Date of Time of
Invoice invoice goods Payment Supply
(B) (C) Earlier A,B &C
(A)
20-12-19 19-01-2020 16-11-19 29-11-19 16-11-19
14-02-20 16-03-20 15-02-20 14-02-20 14-02-20
24-08-2020 23-09-2020 30-08-20 15-02-20 15-02-20
06-05-2020 05-06-2020 25-08-20 30-08-20 05-06-2020
Problem 2: Determine the date of supply in following cases under RCM:
Sr. No. Date of Invoice Date of receipt of goods Date of Payment

1 20-12-2019 16-11-2019 29-11-2019

2 14-02-2020 15-02-2020 14-02-2020
3 24-08-2020 30-08-2020 15-02-2020
4 06-05-2020 24-08-2020 30-08-2020
5 06-07-2020 06-07-2020 06-08-2020
6 16-10-2019 02-07-2019 19-10-2019
Solution:
Date of 31 days from date of Date of receipt of Date of Time of
Invoice invoice goods Payment Supply
(B) (C) Earlier A,B &C
(A)
20-12-2019 19-01-2020 16-11-2019 29-11-2019 16-11-2019
14-02-2020 15-03-2020 15-02-2020 14-02-2020 14-02-2020
24-08-2020 23-09-2020 30-08-2020 15-02-2020 15-02-2020
06-05-2020 05-06-2020 24-08-2020 30-08-2020 05-06-2020
06-07-2020 05-08-2020 06-07-2020 06-08-2020 06-07-2020
16-10-2019 15-11-2019 02-07-2019 19-10-2019 02-07-2019
Time of Supply in case of Services:
Earlier of:
 61 days from date of invoice
 Date of Payment
 Date of debit in bank account

Determine time of supply for the services as per provision of GST in the following independent cases
under RCM:
Sr. Date of Invoice Date of provision Date of Payment Date of debit in
of services Bank A/c
1 16-11-19 26-11-19 16-01-20 11-01-20
2 16-11-19 13-11-19 11-01-20 10-01-20
3 16-02-20 12-02-20 11-02-20 17-02-20
4 26-01-20 27-12-19 27-02-20 26-02-20
5 04-02-20 03-02-20 03-04-20 02-04-20
Solution:
Date of Invoice 61 days from Date Date of Payment Date of debit in Time of Supply
of Invoice (A) (B) Bank A/c (C) Earlier of A/B/C
16-11-19 15-01-20 16-01-20 11-01-20 11-01-20
16-11-19 15-01-20 11-01-20 10-01-20 10-01-20
16-02-20 16-04-20 11-02-20 17-02-20 11-02-20
26-01-20 26-03-20 27-02-20 26-02-20 26-02-20
04-02-20 04-04-20 03-04-20 02-04-20 02-04-20
Determine time of supply for the services as per provision of GST in the following independent cases
under RCM:
Sr. No Date of Invoice Date of provision Date of payment Date of debit in
of service Bank A/c
1 05-02-20 04-02-20 04-04-20 03-07-20
2 17-02-20 13-02-20 12-02-20 18-02-20
3 27-01-20 28-12-19 28-02-20 27-02-20
4 17-11-19 14-11-19 12-01-20 11-01-20
5 16-11-19 26-11-19 16-01-20 11-01-20
Solution:
Date of Invoice 61 days from Date Date of payment Date of debit in Time of Supply
of Invoice (A) (B) Bank A/c (C) Earlier of A/B/C
05-02-20 05-04-20 04-04-20 03-07-20 04-04-20
17-02-20 17-04-20 12-02-20 18-02-20 12-02-20
27-01-20 27-03-20 28-02-20 27-02-20 27-02-20
17-11-19 16-01-20 12-01-20 11-01-20 11-01-20
16-11-19 15-01-20 16-01-20 11-01-20 11-01-20
VALUE OF SUPPLY:
Solution:
Particulars Amount
Value of Machine (1664000 * 100/128) 13,00,000
Taxes other than GST 75000
Expenses – Pre-Install Consultancy 15000
Commission 27000
Designing Charges 12000
Subsidy from BMA 70000
Total Value of Supply 1499000
CGST – 14% 209860
SGST – 14% 209860
Note:
 Subsidy received from Govt is not included in value of supply.
 Any expenses incurred by buyer which are not on behalf of seller are not included in value of
supply.
Problem 2:
Axon Traders entered into a contract with Mr.Xolo for supply of goods worth Rs.3 lacs. It was agreed
that any additional expenses incurred to complete the sale will also include in the contract value. Mr.
Xolo incurred following expenses to complete the sale. Xolo received subsidy of Rs.30,000 from Bharat
Manufacturer Association. (Nov 2018)
Particulars Rs.
Inspection 950
Freight 15000
Testing Charges 6250
Insurance Charges 5000
Loading Charges 3540
Packaging Charges 8000
Solution:
Particulars Rs.
Basic Cost of Machinery 300000
Inspection 950
Freight 15000
Testing Charges 6250
Insurance Charges 5000
Loading Charges 3540
Packaging Charges 8000
Subsidy from Bharat Manufacturer Association 30000
Value of Taxable Supply 368740

Problem 3:
Ms. Krutika purchased a car worth Rs.5 lacs plus GST @ 5% from Mr.Amol. Amol also received Rs.40000
towards car accessories which were not included in the price. A discount of Rs.15000 was given by Amol
to Krutika at the time of sale. Amol hired Mr.Karan for delivering the car at Kruitaka’s home. An amount
of Rs.20000 was paid by Krutika to Karan.
Calculate the value of supply as per the provision of section 15 of CGST Act, 2017.
Solution:
Particulars Rs.
Basic Price of Car 5,00,000
Add:
Amount paid for Car Accessories 40,000
Amount paid to Mr.Karan for delivery 20,000
Less:
Discount given (15000)
Value of Taxable Supply 5,45,000
Note: Discount given by seller will be deducted from value of supply.
 PLACE OF SUPPLY

Problem 1:

From the following information determine the place of supply as per IGST Act,
2017, where the goods are delivered by the supplier to a recipient on the
direction of a third person during the course of movement of goods. Also
determine the nature of supply – whether inter state or intra-state supply?
Supplier and his Location of the buyer Recipient and his Place of delivery
location (third person) location of the goods
Mr. Atul, Indore Mr. Alok, Indore Mr.Ramesh, Surat Surat
Mr. Atul, Indore Mr.Ramesh, Surat Mr.Alok, Indore Indore
Mr. Atul, Indore Mr.Manthan, Mr.Ramesh, Surat Surat
Mumbai
Mr. Atul, Indore Mr.Ramesh, Surat Mr.Ramesh, Surat Surat
Solution:
Supplier Location of Recipient Place of Place of CGST/
and his the buyer and his delivery of Supply IGST
location (third location the goods
person)
Mr. Atul, Mr.Alok, Mr.Ramesh, Surat Indore Intra-State
Indore Indore Surat
Mr. Atul, Mr.Ramesh, Mr.Alok, Indore Surat Inter-state
Indore Surat Indore
Mr. Atul, Mr.Manthan, Mr.Ramesh, Surat Mumbai Inter-state
Indore Mumbai Surat
Mr. Atul, Mr.Ramesh, Mr.Subhash, Surat Surat Inter-state
Indore Surat Surat
Supplier & his location Recipient & his location Place of assembly/install
of goods
Mr.Mahesh, Mumbai Mr. Suman, Mumbai Ahmedabad
Mr.Mahesh, Mumbai Mr. Ronit, Jodhpur Indore
Mr.Mahesh, Mumbai Mr. Praful, Madras Kolkata
Mr.Mahesh, Mumbai Mr. Harish, Jodhpur Mumbai

Solution:
Supplier Recipient Place of Place of Nature Type of
& his & his assembly/install Supply of GST
location location of goods Supply
Mr. Mr. Ahmedabad Ahmedabad Inter- IGST
Mahesh, Suman, State
Mumbai Mumbai
Mr. Mr. Ronit, Indore Indore Inter- IGST
Mahesh, Jodhpur State
Mumbai
Mr. Mr. Praful, Kolkata Kolkata Inter- IGST
Mahesh, Madras State
Mumbai
Mr. Mr. Harish, Mumbai Mumbai Intra- SGST/CGST
Mahesh, Jodhpur State
Mumbai

REGISTRATION UNDER GST LAW

Criteria:

Taxable Supplies
+
Exempt Supplies
+
Exports Supplies
+
Inter-state supplies

Special Category States:

 Arunachal Pradesh
 Meghalaya
 Manipur
 Mizoram
 Nagaland
 Sikkim
 Tripura
 Uttarakhand
 Puducherry
 Telangana

Problem 1:
Calculate aggregate turnover of Mrs. B based on the following details given by
her.
Particulars Amount
Taxable Supplies including 12% GST 448000
Exempt Supplies 78000
Exports of Goods 237000
Export of Services 394000
Cess 12000
Inter state supplies 590000
Solution:
Particulars Amount
Taxable Supplies including 12% GST 400000
(448000 * 100/112)
Exempt Supplies 78000
Exports of Goods 237000
Export of Services 394000
Cess Nil
Inter state supplies 590000
Aggregate Turnover 16,99,000

Mr. M of Mumbai has following supplies within the state of Maharashtra. You are
required to determine whether he is required to obtain registration.
1. Intra state supply of goods charged with 18 GST% 900000
2. Intra-state supply of goods agricultural produce
Grown out of cultivation of land 3500000
3. Inter-state supply of goods which are wholly exempt 900000

Solution:
 1. Intra state supply of goods charged with 18 GST% 900000
2. Inter-state supply of goods which are wholly exempt 900000

Total 1800000

Mr. Prakash supplies Goods and services from Haryana, Punjab. He provides following details relating to the
business for the month of February, 2018.
Determine his eligibility for Registration. (April 2019)

Solution:

Intra-State Goods Taxable @ 5% (Exclusive of GST) -325000

Intra-State Goods Taxable @ 12% (Exclusive of GST) -575000
Exports made to NZ – 100000
Intra-State Services Taxable @ 18% (Exclusive of GST) -175000
Intra-State Goods wholly exempt under GST – 300000

Aggregate Turnover as per GST Law – 14,75,000

Question 4A. April 2019

Month Tax Free Sales Taxable Sales Total Sales Cumulative

Sales
April to July 600000 800000 1400000 1400000
Aug 1200000 250000 1450000 2850000
Sept 1750000 500000 2250000 5100000
Oct 200000 150000 350000 5450000
Nov 800000 200000 1000000 6450000
Dec 1200000 400000 1600000 8050000

In this case, aggregate turnover exceeds Rs.40 lacs in the month of September. Hence, Mrs.
Sunita is liable for registration from Sept onwards.
Date Taxable Sales Tax free S Total Sales Cumulative
ales Sales
02/04/2019 - - - -
04/04/2019 1600000 140000 1740000 1740000
11/04/2019 500000 1100000 1600000 3340000
20/04/2019 100000 400000 500000 3840000
30/04/2019 - - - -
02/05/2019 500000 150000 650000 4490000
11/05/2019 100000 300000 400000 4890000
20/05/2019 50000 15000 65000 4955000
31/05/2019 1000000 10000 1100000 5965000
Mr. Pawan resident of Assam provides you following information regarding
supplies made by him. Determine his eligibility for registration under GST Law.
(Nov 2018 – 7 marks)
1. Agricultural produce cultivated by family members 100000
2. Intra-state goods taxable @ 18% 95000
3. Intra-state goods wholly exempt under GST 80000
4. Exports to USA 135000
5. Intra-state goods taxable @ 5% 880000
6. Intra-state goods taxable @ 12% 240000
Solution:
Mr. Pawan is resident of Assam and he is liable for registration if his aggregate
turnover exceeds Rs.40 lacs. In this case, AT is not exceeding Rs.40lacs and
hence registration is not required.

1. Intra-state goods taxable @ 18% 95000

2. Intra-state goods wholly exempt under GST 80000
3. Exports to USA 135000
4. Intra-state goods taxable @ 5% 880000
5. Intra-state goods taxable @ 12% 240000
Total 1430000
Mr. K is a new dealer. From the following info find out on which day he will be
liable to register under GST.
Date Pur Taxable Pur Tax Free Sales Taxable Sales Tax Free
02/04/2018 100000 15000 - -
04/04/2018 - - 1600000 140000
11/04/2018 200000 40000 500000 1100000
20/04 - - 100000 400000
30/04 400000 600000 - -
02/05 - - 500000 150000
11/05 5000 20000 100000 300000
20/05 100000 100000 50000 15000
31/05 - - 1000000 10000
01/09 15000 315000 20000 320000
03/09 5000 10000 200000 30000
Solution
Date Sales Taxable Sales Tax Free Cumulative Sales
04/04/2018 1600000 140000 1740000
11/04/2018 500000 1100000 3340000
20/04 100000 400000 3840000
02/05 500000 150000 4490000
11/05 100000 300000 4890000
20/05 50000 15000 4955000
31/05 1000000 10000 5965000
01/09 20000 320000 6305000
03/09 200000 30000 6635000
Sajan started business in April 2018. From which month he will be liable for
registration as per the GST Act.
Month -2018 Pur Taxable Pur Tax Free Sales Taxable Sales Tax Free
April to June 350000 135000 750000 1900000
July 2018 2500 24000 700000 760000
Aug 2018 35000 52000 100000 650000
Sept 2018 3000 25000 400000 280000
Oct 2018 4500 72000 250000 750000
Nov 2018 6000 225000 4500 326000
Dec 2018 9000 75000 7000 84000
Solution:
Month -2018 Sales Taxable Sales Tax Free Cumulative Sales

April to June 750000 1900000 2650000

July 2018 700000 760000 4110000
Aug 2018 100000 650000 4860000
Sept 2018 400000 280000 5540000
Oct 2018 250000 750000 6540000
Nov 2018 4500 326000 6870500
Dec 2018 7000 84000 6961500
Mr. AK of Mumbai started business on 3rd July, 2018. He gives following details
and ask to determine the date of liability for GST registration.
Date Services Amount
05/07 Taxable supply at Mumbai 711000
10/07 Taxable supply at Nashik 101000
15/08 Taxable supply at Akola 1011000
22/08 Taxable supply at Pune 300000
25/09 Taxable supply at Dhule 700000
29/09 Taxable supply at Nagpur 400000
1/10 Taxable supply at Delhi 845000
5/10 Taxable supply at Indore 233000
15/10 Taxable supply at Goa 345000
Mr.Romi supplies goods and services from Cuttack. He states that he is not
required to register under GST laws. Compute the aggregate turnover and advise
whether he is liable to get registered.
Intra- State Supplies
Date of Supply Tax Rate Amount
09/06/2018 12% 510000
11/08/2018 5% 230000
04/09/2018 28% 170000
10/10/2018 18% 200000
Exempt supplies to the extent of Rs.90000 were made in Cuttack.
Romi supplied agricultural produce worth Rs.90000 that was cultivated by Mr.
Pathak to whom wages of Rs.1000 pm were paid and was supervised by Romi’s
wife.
Solution:
Calculation of Aggregate Turnover as per Section 2 (6) of CGST Act.
Sr. No. Particulars Amount
1 Intra-state supplies taxable @ 12% 510000
2 Intra-state supplies taxable @ 5% 230000
3 Intra-state supplies taxable @ 28% 170000
4 Intra-state supplies taxable @ 18% 200000
5 Exempt Intra-state supplies 90000
Total 12,00,000
Note:
1. Agricultural produce cultivated by hired labour paid in cash or kind and
supervised personally or by any of the family member shall not be taxable
under GST law. Mr.Romi will be treated as ‘Agriculturist’ under GST Law.

2. Since the aggregate turnover does not exceed Rs.40 lacs, Mr.Romi is not
required to get registration under GST law.
 Mr. Vilas having his profession set up in Uttarakhand, gives following details
of services provided by him.
Date Amount
01/01/2019 2,00,000
03/01/2019 3,50,000
07/01/2019 70,000
04/02/2019 1,60,000
09/02/2019 2,40,000
13/02/2019 75,000
15/03/2019 1,00,000
10/04/2019 5,000
05/05/2019 45,000
21/05/2019 1,50,000
10/06/2019 10,000
30/06/2019 15,000
All the services provided above were within the state only. You are required to
advise whether Mr. Vilas is required to get registration under GST and from when.
Solution:
Date Amount Cumulative Sales
01/01/2019 2,00,000 2,00,000
03/01/2019 3,50,000 5,50,000
07/01/2019 70,000 6,20,000
04/02/2019 1,60,000 7,80,000
09/02/2019 2,40,000 10,20,000
 Mr. Vilas is situated in special category state of Uttarakand and his
aggregate turnover exceeds Rs.10lacs. Therefore, Mr. Vilas is required to
get GST registration.
 Aggregate Turnover exceed Rs.10 lacs on 09/02/2019 from which date he is
liable for registration.
24th Sept, 2021
Problem:

In following cases determine whether assesse is required to get registered under

GST or not.
1. Akshay is supplying exempt goods from Mumbai to Mysore. His total
turnover for the FY2018-19 is Rs.43 lacs. - YES
2. Jagruti, a trader in Sikkim, supplies taxable goods only within the state. Her
turnover is Rs.9 lacs. - NO
3. Hardik, a businessman situated in Rajasthan, supplies taxable supplies
worth Rs.44 lacs within state. -YES
4. Sagarmal supplies the agricultural produce cultivated by him and his family
members, total turnover being Rs.47 lacs. - NO
5. Anuja situated in state of Mizoram supplies agricultural produce cultivated
by herself worth Rs.13 lacs. - NO
6. Gayatri having place of business in Mumbai supplies taxable services to
Bangalore of Rs.8 lacs. - YES
7. Radheshyam, a non-resident person, supplies taxable goods worth Rs.2 lacs
– in Nashik. - YES
8. Sheetal operating in Kanpur supplies taxable services of Rs.8.5 lacs within
Kanpur. - NO
9. A trader in Himachal Pradesh makes taxable supply of Rs.8 lacs to Andhra
Pradesh. - YES
10. Chetan is a casual taxable person who wants to make taxable supply of
Rs.50,000 – to Harshad of Haryana. – YES.
Mr. Ramakant has provided information regarding ITC related to GST on inward
supplies for the month of July 2018. You are required to calculate, ITC available
for the month of July 2018.
Sr. No. Particulars Amount
1 Club Membership facility provided for recreation of 10,000
employees
2 Goods lost in transportation 20,000
3 Refreshments provided in supplier’s meeting 30,000
4 Repairing charges paid to Mr.Ajay towards up-keep of 40,000
machinery
5 Inputs purchased as raw materials 50,000
6 Professional fees paid for designing technical drawings 60,000
7 Health insurance of employees (voluntarily done by 70,000
employer)
8 Pick up and Drop facility for employees (Not 80,000
mandatory)
Solution:
Sr. No. Particulars Amount
1 Club Membership facility provided for recreation of Nil
employees
2 Goods lost in transportation Nil
3 Refreshments provided in supplier’s meeting Nil
4 Repairing charges paid to Mr.Ajay towards up-keep of 40,000
machinery
5 Inputs purchased as raw materials 50,000
6 Professional fees paid for designing technical drawings 60,000
7 Health insurance of employees (voluntarily done by Nil
employer)
8. Pick up and Drop facility for employees (Not mandatory) Nil
TOTAL 1,50,000
Aakash Transportation services, a goods transportation company, has provided
information regarding Input Tax Credit related to GST on inward supplies for the
month of March, 2019. Following Inputs Tax Credit was available on various
transactions: (NOV 2019)
Sr. No. Particulars Amount
1 Trucks purchased for imparting training for new 28,120
drivers
2 Purchase of gift articles for customers 5,980
3 Goods loss due to natural calamity 800
4 Purchase of Trucks 7,00,000
5 Health insurance purchase for the drivers 6,450
(mandatory as per govt guidelines)
6 Refreshments provided to driver during working 16,200
hours
7 Repairing of trucks from Joshi Garage 14,780
You are required to calculate Input Tax Credit (ITC) available for month of Mar
2019.
SOLUTION:
Sr. No. Particulars Amount
1 Trucks purchased for imparting training for new 28,120
drivers
2 Purchase of gift articles for customers Nil
3 Goods lost due to natural calamity Nil
4 Purchase of Trucks 7,00,000
5 Health insurance purchase for the drivers 6,450
(mandatory as per govt guidelines)
6 Refreshments provided to driver during working Nil
hours
7 Repairing of trucks from Joshi Garage 14,780
TOTAL 7,49,350
Mr. Gupta registered in state of Gujarat provides following details for the month
of December 2020. Calculate his net tax liability for the month.
Opening Balance of ITC as on 1st Dec, 2020.
IGST – Nil
CGST – 500
SGST – 400
Transactions during the month:
Sold Goods @ 12% GST to Mr.Shah in Surat 100000
Sold Goods @ 5% GST to Mr.Kumar in Rajkot 200000
Purchased goods @ 18% GST from Ahmedabad 50000
Purchased goods @ 5% GST from Baroda 70000
Solution:
Particulars Amount IGST CGST SGST
Opening Balance Nil 500 400
Add: Purchases
@18% GST 50,000 - 4,500 4,500
@ 5% GST 70,000 - 1,750 1,750
Total ITC - 6,750 6,650
Less: Sales
@ 12% GST 1,00,000 6,000 6,000
@ 5% GST 2,00,000 5,000 5,000
Total Tax Liability 11,000 11,000
Net Tax Payable 4,250 4350
Mrs. Sangita registered in Maharashtra provides following details for the month
of July. Calculate her net tax liability for the month of July.
Opening Balance of Electronic Credit Ledger as on 1st July.
IGST – 17000
CGST – 15000
SGST – 15000
Transactions during the month: Amount
Sold Goods @ 5% to Amit in Jodhpur 1200000
Sold Goods @12% to Abhay in Mumbai 1100000
Purchased goods @ 12% GST from Pune 50000
Provided Services @ 18% GST to Pooja in Delhi 70000
Provided Services @ 18% GST to Sweety in Nashik 150000
Availed Services/Inward Supplies @ 5% GST from Surat 300000
SOLUTION:
Particulars Amount IGST CGST SGST
Opening Balance 17,000 15000 15000
Add: Purchases
@ 12% GST from Pune 50000 - 3000 3000
@ 5% GST from Surat 300000 15,000 - -
Total ITC 32,000 18000 18000
Less: Sales
@ 5% to Amit in Jodhpur 1200000 60,000 - -
@12% to Abhay in 1100000 - 66000 66000
Mumbai
@ 18% to Pooja in Delhi 70000 12,600
@ 18% to Sweety in Nashik 150000 - 13500 13500
Total Tax Liability 72,600 79,500 79,500
Net Tax Payable 40,600 61,500 61,500
Question No.2 from Nov 2019 Paper
Solution
Particulars Amount IGST CGST SGST
Opening Balance Nil 20000 40000
Add: Purchases
18% GST from Patel in Ahmedabad 500000 90000
28% GST from Shetty, Bangalore 50000 14000
12% GST from Vijay, Goregaon. 100000 6000 6000
Total ITC 104000 26000 46000
Less: Sales
5 GST to Bharat in Bharuch, 300000 15000
Gujarat
12 GST to Pravin at Ghatkopar 200000 - 12000 12000
18 GST to Suraj in Pune 300000 27000 27000
28 GST to.Harish in Andheri 500000 70000 70000
Total Tax Liability 15000 109000 109000
Net Tax Payable -89000 83000 63000