Amir Enterprise purchased chocolate sauce bottles and paid GST of Rs. 3800. He sold those bottles to Akbari Bros. and collected GST of Rs. 4100. Mayank Food Corner purchased these bottles from Akabari Bros and paid GST of Rs. 4500. Find the amount of GST payable at every stage of trading and hence find payable CGST and SGST.

Amir Enterprise:
Input GST = Rs.3800
Output GST = Rs. 4100
∴ GST Payable = Output Tax – ITC
= 4100 – 3800 = Rs. 300
We know that CGST and SGST are components of GST.
CGST is always equal to SGST
i.e. GST = CGST + SGST
Let CGST and SGST be x.
Then GST = x + x
⇒ 300 = 2x
⇒ x = 150
∴ CGST, SGST = Rs. 150

Akbari Bros:
Input GST = Rs. 4100
Output GST = Rs. 4500
∴ GST Payable = Output Tax – ITC
= 4500 – 4100 = Rs. 400
We know that CGST and SGST are components of GST.
CGST is always equal to SGST
i.e. GST = CGST + SGST
Let CGST and SGST be x.
Then GST = x + x
⇒ 400 = 2x
⇒ x = 200
∴ CGST, SGST = Rs. 200