PROF. ASHISH R.

CHOURASIYA
(M.COM, PGDFM, PET)

 Teaching experience of 13 years.

 Expert faculty of Accounts and Tax for Graduation and Post Graduation courses.
 Joint secretary of Association Of Coaching Class Owners And Mentors, Maharashtra.
 Former secretary of Maharashtra Class Owners Association, Western Zone
 Awarded by ‘RASHTRIYA RATNA AWARD, 2019’Awarded by MVLA TRUST as BEST
TEACHER for the outstanding contribution in the field of education.

1 GOODS & SERVICE 1TAX: INTRODUCTION

WHAT IS TAX ?
 Tax is nothing but money that people have to pay to the Government, which is used to provide
public services.
 Tax is a charge which is levied by the Government / Authority on a product, income or activity.
 Tax is a major source of income for the government.

DIFFERENCE BETWEEN DIRECT AND INDIRECT TAX

TAX

DIRECT TAX INDIRECT TAX

 The person paying the tax to the Government

 The person paying the tax to the
collects the same from the ultimate consumer.
Government directly bears the
Thus, incidence of the tax is shifted to the
incidence of the tax
 Progressive in nature – high rate of other person.
taxes for people having higher ability  Regressive in nature – All the consumers equally
to pay bear the burden, irrespective of their ability to
 Examples are Income tax, corporation pay.
tax, Property tax and gift tax.  Examples are Custom duty, central excise ,
service tax, GST

WHAT IS GST?

 Simply put, Goods and Service Tax is a tax levied on goods and services imposed at each point of sale or
rendering of service.
 Such GST could be on entire goods and services or there could be some exempted class of goods or services
or a negative list of goods and services on which GST is not levied.
 GST is an indirect tax in lieu of tax on goods (excise) and tax on service (service tax).
 The GST is just like State level VAT which is levied as tax on sale of goods.

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 GST IN INDIA
 GST is a comprehensive Indirect Tax on manufacture, sale and consumption of goods and services throughout
India to replace taxes levied by the Central and State Governments.
 It is introduced as Constitution (101st Amendment) Act, 2016. The GST is governed by GST Council and its
Chairman is Union Finance Minister of India.
 France was the first country to implement GST in the year 1954. Presently about 160 countries across the
world have adopted GST with Canada has a dual GST model just like India.

CONCEPT OF GST
GST IS A VALUE ADDED TAX
GST is a tax levied at multiple stages of production & distribution of goods & services in which tax paid on inputs are
allowed as set-off against tax payable on output. In short, we can say that GST is charged on “Value Addition.”
CHAIN OF TAX CREDITS
GST offers comprehensive and continuous chain of tax credits from the producer’s point/service up to the retailer’s
level/consumer’s level.
BURDEN ON FINAL CONSUMER
The final burden of GST is borne by the consumer as it is charged by the last supplier with set off benefits at all
previous stages.
NO CASCADING EFFECT OF TAXES
The past tax structure of India has number of indirect taxed collected both by Central and State Government. Due to
such multiple taxes, there had been cascading effect of taxes (tax on tax) and double taxation.
GST will subsume all these indirect taxes and will thus, facilitate seamless flow of credit resolving the problem of
double taxation and cascading effect of taxes.

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 EXCLUDES
 Electricity Duty
 Property Tax & Stamp
Duty
 Basic Custom Duty
 Alcohol
 Petroleum Crude
 High Speed Diesel
 Petrol
 Natural Gas
 Aviation Turbine Fuel

CONSTITUTIONAL PROVISION
Artic

ARTICLE Taxes not to be imposed save by authority of law

265

ARTICLE Extent of laws made by parliament and by the Legislatures of States

245
Subject-matter of laws made by Parliament and by the Legislatures of
ARTICLE States
246

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ARTICLE 256 – SCHEDULE VII

4
 TAX HIERARCHY

CONSTITUTION CIRCULARS /
ACT RULES REGULATION NOTIFICATION
OF INDIA INSTRUCTIONS

FRAMEWORK OF GST IN INDIA

DUAL GST MODEL

A dual GST will, be in keeping with the constitutional requirement of fiscal federalism. GST in India will be dual
model based i.e. state and central government will both levy GST termed as SGST/UTGST and CGST respectively.
However, chargeability, definition of taxable event and taxable person, measure of levy including valuation
provisions, basis of classification etc. would be uniform under both CGST and SGST laws.

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INTER STATE TRANSFER [Section 7 of IGST Act, 2017]
SUPPLY OF GOODS/SERVICES SHALL BE TREATED AS INTER-STATE SUPPLY: Where the location of
the supplier and the place of supply are in –

 Two different states

 Two different Union Territories or
 A State and A Union Territory
Integrated Goods & Service Tax i.e. IGST shall be charged on an Inter State Transfer

INTRA STATE TRANSFER [Section 8 of IGST Act, 2017]

SUPPLY OF GOODS/SERVICES SHALL BE TREATED AS INTRA-STATE SUPPLY: Where the location of
the supplier and the place of supply are in –

 Same State
 Same Union Territory
Central Goods & Service Tax i.e. CGST and State Goods & Service Tax i.e. SGST / Union Territory Goods &
Service Tax i.e. UTGST shall be charged on an Intra State Transfer

EXAMPLE

Mr. P of Gujarat sold Product X for Rs. 300 to Mr. Q of Maharashtra. Mr. Q supplies such goods to Mr.
R of Maharashtra for Rs. 400. Rate of GST is 18%.

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 Activites to be treated as supply

of goods or supply of service

DEFINITION OF GOODS & SERVICES

Section 2(52) of CGST Act
Section 2(102) of CGST Act

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PART 1] SUPPLY FOR CONSIDERATION IN COURSE OR FURTHERANCE OF BUSINESS
[Section 7(1)a

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

2 LEVY & COLLECTION OF GST

Problem no. 1.
Mr. Amit gives you following information his transaction for November 2018.
Particulars Amount ₹
Rent received :
For factory building 6,00,000
For machinery in factory 1,20,000
For residential house 3,00,000
For furniture in residential house 80,000
For open plot of land rented in circus 2,40,000
For agricultural plot 90,000
For hotel rooms (declared tariff per day ₹1200) 4,20,000
For hostel for working women 5,40,000
For renting building to Saraswati high school 2,70,000
For renting premises for ATM machine of bank 1,40,000
For renting of rooms for religious purpose where rent for a day is ₹ 750 1,50,000
For open plot of land for Animal husbandry 90,000
Remuneration received ad a member of parliament (MP) 3,60,000
Pension received from Ex-employer 72,000
As per provision related to goods and services tax, classify above items as taxable or non
-taxable and calculate the value of taxable services, assuming that goods and services tax is
not include in above amount.
Problem no. 2.
Mr. Raja is owning certain properties which he is gives as follows the said sum include rent
from:
1. A building was let out to try sure coaching classes for providing coaching of
T.Y.B.Com: ₹4 lakhs.
2. Allowed to use space of building for vending machines: ₹ 5 lakhs.
3. A building was let out to be used as corporate office: ₹ 9 lakhs.
4. House are let out to individual for residential purpose: ₹ 7 lakhs.
5. Vacant land used for animal husbandry: ₹ 8 lakhs.
6. A building was let out to Vidya Prasarak School: ₹ 5 lakhs.
7. A hall was let out the religious purpose for general public: ₹ 6 lakhs, out of which ₹
3,00,000 were received in case where rent per day was ₹ 8,000.
8. A building let out to RBI: ₹ 11 lakhs.
9. Land use for exhibition: ₹ 12 lakhs.
Compute the amount of goods and services tax payable by Mr. Raja assuming the rent is
exclusive of GST in each case. Make suitable assumptions. Applicable rate of GST was 18
%.
Problem no. 3

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Mr. Ravi owns hotel, immovable properties and engaged in letting of the same.
1. Delux hotel rooms are let out at declared tariff of ₹ 1200 per room day. Number of day
for which it is let out = 200 days. Total rooms are 10.
2. Normal rooms let out at declared tariff of ₹ 900 per rooms’ day and actual rooms rent
charged is ₹ 700 per rooms’ day. Total amount ₹ 5, 00,500.
3. A building located at Jammu was let out for office purpose at 20,000 p.m.
4. A vacant land was let out for horticulture at ₹ 10 lakhs.
5. A building let out Private Hospital at ₹ 15 lakhs.
Compute the amount of goods and services tax payable if all charges are exclusive of
GST. Applicable rate of GST was 18%.
Problem no. 4
Apna bank has furnished following information for April 2018.
Particulars Amount ₹
Interest receive on term loan 7,00,000
Penal interest received on delayed repayment of loans 3,00,000
Annual fees on debit card 1,50,000
Bank charges on current account 2,50,000
Bank charges for issue of demand draft 1,60,000
Loan processing charges 3,40,000
Interest received on credit card 1,20,000
Late payment fees on credit cards 40,000
Rent of safe deposit lockers 3,60,000
Commission from government for collection of income tax 1,30,000
Interest received on reserve bank of india 90,000
Charges receive from conversion of foreign currency 70,000
Fees receive from investment consultancy services 80,000
As per provision of goods and services tax laws, classify above the item taxable or non-
taxable and calculate value of taxable services, assuming tha goods and services tax is not
included in above amounts.
Problem no.5
TJSB, a bank, furnished you the following transaction during the period 1/11/2018 to
31/3/2019.
1. Interest earned on loan ₹5 crore.
2. Penal interest charged for delay in repayment of loan by customers: ₹ 2 lakhs.
3. Debit card related charges: 35lakhs.
4. Commission on foreign exchange sold to laxmi bank: ₹ 40 lakhs.
5. Commission from government towards collection of taxes: ₹ 15 lakhs.
6. Commission charged of ₹ 20 lakhs for preparation of demand draft.
7. Charges of late payment of dues on credit card outstanding: ₹ 2 lakhs.
8. Sale and purchased of forward contract of: ₹ 10 lakhs.
9. Loan processing fees charged: ₹ 50 lakhs.

Success Comes From Hardwork

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Compute the value of taxable services as well as goods and services tax pay thereon if all
charges are exclusive of goods and services tax. Applicable rate of GST is 18%.
Problem no.6
Decide whether following receipt attract goods and services tax.
1. Receipt of Saraswati School providing education upto secondary: ₹ 10 lakhs.
2. Euro kid`s School providing education upto primary level: ₹ 12 lakhs.
3. Receipt of commerce concept a commercial coaching institute providing coaching: ₹ 6
lakhs.( a certificate was awarded to each trainee after completion of trainee ).
4. Receipt of edu care – a commercial coaching institute providing commercial coaching: ₹
6 lakhs ( no certificate was issued on completion of the training ).
5. Receipt of each one teach one – a training institute certified by national council for
vocational training ₹ 5 lakhs.

Compute the value of taxable services as well as goods and services tax payable thereon. All
the amount are exclusive of goods and services tax.
Problem no.7
RSU trainers Ltd., a commercial training 0r coaching centre, provide the various services as
follows:
1. Training in recreational activities relating to culture: ₹ 1 lakhs.
2. Receipt from running training centre (hobby classes): ₹ 2 lakhs.
3. Training and coaching in different games: ₹ 6 lakhs.
4. Postal coaching receipts: ₹ 4 lakh.
5. Services by way of providing mid-days meals: ₹ 5 lakhs.
6. Coaching to student for IIM exams: ₹ 8 lakhs.
7. Placement services: ₹ 7 lakhs.
8. Receipt from fees charged for conducting examinations: ₹ 3 lakhs.
Compute the goods and services tax payable, if all receipt are exclusive of goods and
services tax.
Problem no. 8
Mr. Sagar provides you with the following information to compute the value of taxable
services :
1. Receipt for permanent transfer of rights of film to soney music Limited: ₹ 50 lakhs.
2. Royalty from authorship of books : ₹ 1 lakhs.
3. Royalty for providing use of technical know how: ₹ 3 lakhs.
4. Royalty received from permanent transfer of trademarks: ₹ 5 lakhs.
5. Royalty received by Mr. Sagar from various persons from use of the song: ₹10.5
lakhs.
Problem no. 9
Compute the value of service and goods and services tax payable by Mr. Rishabh if all
amounts are exclusive of goods and services tax.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

1. Development and design of software: ₹ 1 lakhs.

2. Sale of pre packaged software which is put on electronic storage media: ₹ 2 lakhs.
3. Licences to use software given to different clients: ₹ 3lakhs.
4. Up gradation of software: ₹ 4 lakhs.
5. Enhancement and implementation of software: ₹ 5 lakhs.
6. Programming of software: ₹ 6 lakhs.
7. Tailor made modification to the software and delivered on electronic storage media: ₹
7 lakhs.
8. Advice and consultancy on matters relating to software : ₹ 8 lakhs.
9. On site development of software: ₹ 9 lakhs
Problem no. 10
Mumbai post office provided the following services to person other than government during
the quarter ending 31/3/2019.
Basic mail services 1,00,000
Transfer of money through money order 5,00,000
Operation of saving account 1,50,000
Rural postal life insurance services 2,00,000
Distribution of mutual ,bonds 5,00,000
Insurance of postal order 3,00,000
Collection of telephone and electricity bill 1,00,000
Pension payment services 50,000
Speed post services 5,00,000
Express parcel post services 2,00,000
Compute the goods and services tax liability of Mumbai post office for the quarter ending
31/3/2019. All the service charges stated above are exclusive of goods and services tax. GST
rate applicable is 18%.
Problem no. 11
Particular Amount ₹
Supply of farm labour 1,85,000
Charges for seed testing 2,65,000
Charges for soil testing of farm land 3,35,000
Charges for warehousing of agricultural produce 4,00,000
Commission received on sale of agricultural produce 5,75,000
Charges for training of farmers on use of new pesticides and fertilizers 6,10,000
developed through scientific research
Renting of agricultural vacant land for rearing horses 7,00,000
Leasing of vacant land to a cattle farm 8,83,000
Renting/ leasing of agro machinery 3,00,000
Loading and unloading charges in agricultural activities 2,00,000
Storage and warehouse of agricultural produce 4,00,000
Curing and grading of agricultural produce 5,00,000
Sale of agricultural produce on behalf of agriculturist and commission 2,00,000
Agriculture extension services 6,00,000
Leasing of vacant land with storage shed ( structure incidental to its use) 8,00,000
meant for agricultural produce

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Carry out operation of shelling of paddy on job work basis 2,50,000

Cleaning of wheat 2,00,000
Charges for warehousing electronic items 9,00,000
Compute the goods and services tax liability of Agro Dutch Ltd. For the month of June 2018
if all the above amount are exclusive of goods and services tax. Applicable rate of GST is
18%.
Problem no .12
Mr. Famous provide the following services for the year
1. Aerial advertising: ₹ 5 lakhs.
2. Sale of time slot for advertisement on television: ₹ 10 lakhs.
3. Charges for preparation of advertisement for Vodaphone: ₹ 15 lakhs.
4. Advertisement via space in print media: ₹ 20 lakhs.
5. Commission charges for canvassing advertisement: ₹ 25 lakhs.
6. Sale of time slot for advertisement on Radio Mirchi: ₹ 30 lakhs.
Compute the taxable value of goods and services tax and goods and services tax payable
thereon if all charges are exclusive of goods and services tax. Applicable rate of GST is 5%.
Problem no. 13
Mr. optimistic received the following sums (exclusive of taxes).Compute it's goods and
services tax liability, assuming GST rate @ 18%.
1. Acted as coach for U-19 cricket tournament organized by MCA: ₹ 1 lakhs.
2. Commission from acting as commission agent of consumer goods: ₹ 2 lakhs.
3. Commission from acting as clearing and forwarding agent: ₹ 3 lakhs.
4. Margin earned from trading in derivatives: ₹ 4 lakhs.
5. Commission from acting as commission agent of agricultural produce: ₹ 5 lakhs.
Problem no. 14
Compute value of taxable services and goods and services tax from following sums received
by NIDAN diagnostic centre Ltd. all amount are exclusive of goods and services tax. Tax rate
may be assumed at 18%.
1. Medical treatment receipts: ₹ 10 lakhs. (Including operations).
2. Cosmetic surgery of patients on account of injury suffered during accidents: ₹ 20
lakhs.
3. Receipts of diagnostic centre: ₹ 30 lakhs.
4. Receipts on account of transportation of patients: ₹ 1 lakhs.
5. Cosmetic surgery to improve looks: ₹ 40 lakhs.

3 TIME OF SUPPLY

Problem no.1
Find the time of supply in following cases as per the provision of CGST Act, 2017.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Sr. Date on which goods are Date of invoice Date of receipt of

No. made available payment
1 07/12/2019 30/12/2019 02/01/2020
2 O5/12/2019 24/02/2019 23/01/2020
3 16/11/2018 26/11/2019 05/11/2019
4 28/02/2019 22/02/2019 10/02/2019
5 25/01/2020 26/01/2020 15/01/2020
6 07/03/2018 23/02/2019 15/03/2019

Problem no. 2
Find the time of supply in following cases as per the provision of CGST Act.
Sr.No. Date of Last date for issue Payment in Credit in bank
invoice of invoice supplier`s books account
1 11/05/2018 12/05/2018 16/04/2018 15/04/2018
2 20/07/2018 15/07/2018 25/07/2018 26/07/2018
3 26/08/2018 28/08/2018 22/08/2018 22/08/2018
4 26/09/2018 28/09/2018 25/09/2018 27/09/2018
5 28/10/2018 24/10/2018 29/10/2018 20/10/2018
6 20/06/2018 22/06/2018 16/06/2018 17/06/2018

Problem no.3
Supply involves the movement of goods (branch transfer and advance payment)
Sr. Date of Date of Delivery of Date of Other information
No. invoice removal goods receipt of
payment
1 26/12/2018 18/12/2018 18/01/2019 18/01/2019
2 16/03/2019 14/03/2019 18/03/2019 - Branch transfer
3 06/02/2019 10/02/2019 18/02/2019 - Branch transfer
4 25/05/2018 23/05/2018 24/05/2018 04/04/2018 The total contract was for
Rs. 12,50,000.
25/06/2018 An advance was received
on 04/04/2018 of Rs.
5,00,000 and rest was
received on 25/06/2018.

5 16/08/2019 11/08/2019 19/08/2019 05/08/2019 Entire amount was

received as an advance.

Problem no.4
Time of supply in case of continuous supply of goods
Sr.No. Date of invoice Date of statement of Date of receipt of
account payment
1 15/11/2019 06/11/2019 10/11/2019

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

2 04/10/2019 04/10/2019 06/10/2019

3 16/12/2019 20/12/2019 28/12/2019
4 26/10/2019 25/01/2019 25/01/2019
5 15/12/2019 11/12/2019 12/01/2019
6 22/10/2019 25/11/2019 12/11/2019
7 16/12/2019 06/ 12 2019 10/12/2019

Problem no.5
Supply of goods on approval basis
Sr. DATE OF DATE OF ACCEPTANCE DATE OF
NO. REMOVAL INVOICE BY RECIPIENT RECEIPT OF
PAYMENT
1 12/12/2019 16/07/2020 30/05/2020 25/07/2020
2 15/12/2019 13/03/2020 26/02/2020 22/02/2020
3 16/12/2019 19/06/2019 16/05/2020 20/06/2020
4 20/12/2019 13/03/2020 20/02/2020 20/02/2020
5 21/12/2019 25/06/2020 20/06/2020 20/06/2020
6 25/12/2019 11/03/2020 20/03/2020 21/03/2020

Problem no. 6
Determine time of supply in following independent cases under RCM-
Sr.No. Date of invoice Date of receipt of Date of receipt of
goods 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

Problem no. 7
Determine time of supply services in following independent cases-
Sr.No. Date of provision of Time of invoice Date of payment
service
1 16/09/2019 05/10/2019 06/10/2019
2 06 10/2029 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

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Problem no.8
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 entry of Date of debit in
of service payment bank account
1 16/11/2019 26/11/2019 16/01/2020 11/01/2020
2 16/11/2019 13/11/2019 11/01/2020 10/01/2020
3 16/02/2019 12/02/2020 11/02/2020 17/02/2020
4 26/01/2020 27/12/2019 27/02/2020 26/02/2020
5 04/02/2020 03/02/2020 03/04/2020 02/04/2020

Problem no.9
Determine the time of supply in the following cases. The rate of GST was decreased to
5%w.e.f. 13/10/2019. Before which the rate of tax was 18%.
Sr.No. Date of supply of Date of invoice Date of payment Value of service
service
1 17/09/2019 15/10/2019 18/10/2019 15,00,000
2 17/09/2019 16/10/2019 15/10/2019 20,00,000
3 17/09/2019 08/09/20191 18/10/2019 25,00,000
4 17/09/2019 14/10/2019 20/09/2019 30,00,000

Problem no. 10
Determine the time of supply in the following cases. The rate of GST is increased to
18% w.e.f. 14/12/2018, prior to that the rate of tax was 12%.
Sr.No. Date of supply of Date of invoice Date of payment Value of service
service
1 20/09/2019 09/12/2019 08/12/2019 10,000
2 20/09/2019 03/12/2019 07/12/2019 20,000
3 20/09/2019 06/12/2019 02/12/2019 30,000
4 20/09/2019 22/12/2019 10/02/2019 40,000

Problem no. 11
Mr. Qureshi supplied certain goods to Mrs Pai on 10/10/2018. The invoice for the same was
raised on 28/9/2018. Mr. Qureshi received the cheque from Mrs. Pai on 1/10/2018. The rate
of tax for these goods was changed from 12% to 18% on 3/10/2018. What will be the time of
supply if –
The cheque is credited in Mr. Qureshi’s bank a/c on 5/10/2018
The cheque is credited in Mr. Qureshi's bank a/c on 15/10/2018.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

3 PLACE OF SUPPLY

Problem no.1
Determine the location of the recipient of services in following cases:
Mr. Nagori with registered place of business in Nasik and having other fixed establishment at
Surat, Jodhpur, Indore enters into agreement with Mr. Nupur in Nasik for programming
solutions for his offices. The services are received in Nasik and then the same utilised by all
the other offices.
What would your answer be in the above case if Mr. Nagori enters into agreement par
Jodhpur for receiving programming solutions at Jodhpur.
What would your answer be in case agreement through entered into at Nasik, but services is
received at Surat?

Problem no. 2
Mr. Mayur of pune receive order from Mr. Suraj of Ahmedabad, for supply of goods. The
price quoted by Mr. Mayur being inclusive of freight. Mr. Mayur arranges for the
transportation of the goods to Ahmedabad. The delivery of goods is taken by Mr. Suraj at
Ahmedabad. Determine the place of supply of goods.

Problem no. 3
M/s. Mr. Nirmal of Nasik places order on Mr. Vijay of mumbai for delivery of certain goods.
Mr. Nirmal directs Mr. Vijay to deliver the goods to Mr. Atul in Indor, and Mr. Vijay
arranges for transportation of the goods to Mr. Atul in Indor. What will be the place of
supply of goods.

Problem no. 4
From the following information determine the place of supply of goods as per section 10(1)
(b) of IGST Act, 2017, where the goods are delivered by the supplier to a recipient on the
direction of a third persons 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 Recipient and his Place of delivery of
location buyer(third person) location 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, Mumbai Mr. Ramesh, Surat Surat
Mr. Atul, Indore Mr. Ramesh, Surat Mr. shubhash, Surat Surat

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Problem no.5
Mr. Rajesh of Mumbai purchased a RADO watch from shop in Indoor, Madhya Pradesh.
Determine place of supply.
Problem no. 6
Mr. Prashant, of Akola has a godown in Indore, Madhya Pradesh. Mr. Amar of Mumbai
approaches Mr. Prashant purchase of goods lying at godown in Indore and takes delivery of
goods from the Indore godown. Mr. Prashant issue an invoice of sale of goods at his principal
place of business in Madhya Pradesh. Determine the place of supply of goods.
Problem no. 7
Mr. Kiran located in Pune places order on Mr. Ravi of Pune for installation of a machinery at
his factory in Madras. Mr. Ravi procures the various parts of the machinery from different
state and arranges for installation of the same in Kiran factory in Madras. Determine the place
of supply of machine.
Problem no. 8
Determine place of supply of goods in the following cases and also state nature of supply and
the type of tax liability:
Supplier and his Recipient and his location Place of assembly/installation
location of goods
Mr. Arun, Mumbai Mr. Bharat, Mumbai Ahmedabad
Mr. Arun, Mumbai Mr. Rajesh, Jodhpur Indore
Mr. Arun, Mumbai Mr. Ravi, Madras Calcutta
Mr. Arun, Mumbai Mr. Rajesh, Jodhpur Mumbai

Problem no. 9
Mr. Ravi of Madras entered into contract with the railway authority for the supply of food to
the passengers on Madras - Rajasthan route. Journey commenced from Madras. The goods
were loaded on board in the. Determine the place of supply of goods.
Problem no.10
If Mr. X of Mumbai has property in Mohali avails architect services from Mr. Y of Bengaluru
will your answer change if property is located in America?
Problem no.11
Mr. A of Pune visits a hotel located in Maharashtra and stays in the hotel for 10 days. He
avails of the gym and restaurant service and makes individual payment for these services.
Problem no.12
Mr. X of Mumbai purchases a ticket for watching a movie in a Delhi cinema hall.
Problem no.13

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

A caterer is providing catering services on board in train during Mumbai - Goa - Mangalore
which is not included in the fare charges.
Problem no. 14
X of Mohali who have a saving bank account with SBI Bank of Mohali gets a DD issued
from SBI Bank of Mumbai will your answer differs if services from ICICI Bank Mumbai
branch is taken without having an account.
Problem no. 15
Mr. Y residing in Hoshiarpur, travels by indigo flight from Mumbai to Delhi and gets travel
insurance done in New Delhi.

4 VALUE OF SUPPLY

Problem no. 1
Ms. Krutika purchased a car worth ₹ 5, 00,000/– plus GST at 5% from Mr. Amol. Mr. Amol
also received ₹ 40,000/– towards car accessories which were not include in the price. A
discount of 15,000 was given by Mr. Amol to Ms.krutika at the time of sale of car. Mr. Amol
hired Mr. Kiran for delivering the car to Ms Krutika. An amount of ₹ 20,000 was paid by Mr.
Krutika to Mr. Kiran.
Calculate the value of supply as the per the provisions of section 15 of CGST Act, 2017.

Problem no. 2
Mr. Pratik sold machinery worth ₹ 6, 72,000 inclusive of GST at 12% to Mr. Akash.
Installation charges of ₹10,000 were charged separately. A subsidy of ₹ 75,000 from
association of traders and a subsidy of ₹ 50,000 from Maharashtra government was received.
Further, Mr. Pratik charged interest of ₹ 7,500 for delay in payment by Mr. Akash.
Calculate the value of supply and per the provision of section 15 of CGST Act. 2017.

Problem no. 3
M/s Radha traders supplied certain goods worth ₹ 5, 25,000/- and equipment worth ₹ 8,
50,000 to M/s Pranjal works. Following expenses were incurred:
Particulars M/s RadhaTraders M/s Pranjal works
Goods Equipment Goods Equipment
Commission charges 10,000 - - 15,000
Packing charges 7,000 2,000 - -
Insurance charges 2,000 8,000 - -
Freight - 3,500 7,000 4,700

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Testing charges - - 1,000 1,500

Inspection charges 570 1,350 - -
Designing charges 2270 3,290 - -
Pre-installation consultancy - - 5,730 7,040
Documentation 1100 - - 2,900
Delivery charges - - - 1,480

All the expenses incurred by M/s. pranjal works were on behalf of M/s Radha Tradersexcept
the testing charges.
The packing charges paid by M/s Radha traders on request by M/s Pranjal Works.
M/s Radha Traders gave a discount of ₹ 20000/- on equipment.
Subsidy of ₹ 18000/- was received on goods from central government and ₹ 20000/- on
equipment from Small Business Association.
Price of goods includes GST at 5%
GST rate applicable on equipment is 12%
Other taxes on goods ₹ 12000/- and on equipment ₹ 21000.

Calculate value of supply and GST value.

Problem no.4
M/s fast track entered into following transactions of currency Exchange on 23rd June
Sold 1,000 GBP @ 1 GBP = ₹ 110
Purchased 2,000 US $ @ 1 US $ = 75
RBI reference rate were: 1 GBP = ₹ 80 & 1 US $ = ₹ 90
Calculate the total value of supply.

5 INPUT TAX CREDIT

Problem no.1
A registered dealer provides the following data for the month of November:
12% GST goods of ₹ 5, 00,000 purchased
18% GST goods of ₹ 8, 00,000 purchased
GST exempt goods of ₹ 3, 00,000 purchased

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Taxable supplies made during the month is ₹ 18, 00,000 @ 18% GST
Compute the tax to be paid under the provision of goods and services tax Act.

Problem no.2
Following are the details of purchase and payment made by Mr. Arjun explain whether Mr.
Arjun can claim input tax credit.
1. Particular
Date of purchase invoice 7th July, 2018.
Date of claiming ITC 15th July, 2018.
Actual date of payment 15th March, 2019.
Problem no.3
Mr. Vishal a registered dealer purchased goods worth ₹ 10, 00,000 on which CGST and
SGST of ₹ 90,000 and 90,000 respectively, was paid on 15th January, 2019. However, the
input tax credit of CGST and SGST was not claimed erroneously by the accountant. On 30th
july, 2019, the accountant located the error. The annual return of GST was filed on 31st
august, 2019. Discuss whether Mr. Vishal can claim ITC on 30th July, 2019.
Problem no. 4
Mr. Ramakant has provided information regarding input tax credit related to GST on inward
supplies for the month of July, 2018.
You are required to calculated, ITC available for the month of July, 2018.
Sr. No. Particular ₹
1 Club membership facility provided for recreation of employee 10,000
2 Goods lost in transportation 20,000
3 Refreshment provided in suppliers meeting 30,000
4 Repairing charges paid to Mr.Ajai towards up keep of machinery 40,000
5 Input purchase as raw material 50,000
6 Professional fees paid for designing technical drawing 60,000
7 Health insurance of employee (voluntarily done by employee) 70,000
8 Pick up and drop facility for employee (not mandatory) 80,000

Problem no. 5
You are required to calculate, ITC available for the month of December, 2019.
Sr. No. Particular ₹
1 Accounting services availed 36,000
2 Professional fees paid to Mr. Avi for providing auditing services 18,000
3 Refreshment provided during annual day celebration 72,000
4 Raw material used in production process 54,000
5 Repairs of building premises (no tax invoice available) 1,26,000

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

6 Purchase of plant and machinery 90,000

7 Inputs purchased for constructing 1st floor 1,08,000

Problem no. 6
Calculate ITC available for the month of January 2019.
Sr. No. Particular ₹
1 Repairs to plant and machinery 45,000
2 Goods used in testing of new batch of finished goods 75,000
3 Plant and machinery purchased (depreciation claimed on full 1,05,000
value including GST)
4 Raw material purchased under composition scheme 15,000
5 Whitewashing of factory building 60,000
6 Goods stolen from warehouse 90,000
7 Goods destroy during fire 30,000

Problem no.7
Indian Travels, a goods transportation company, has providing information regarding input
tax credit related to GST on inward supplies for the month of July, 2019. Following inputs
tax credit was available various transaction:
Purchase of trucks ₹ 12, 00,000 for transportation of goods.
Purchase of gift articles for customers ₹ 65,000 during silver jubilee function.
Purchase of gift articles for employee ₹ 1, 25,000 during silver jubilee function.
Goods lost due to natural calamity ₹ 80,000.
Truck purchased for imparting training for new drivers ₹ 6, 25,000
Repaint of trucks from shyam garage ₹ 25,000.
Health insurance purchased for the derivers. (Mandatory as government has issued a
notification) ₹ 45,000
Outdoor catering services from M/s Delhi chat ₹ 45,000.
You are required to calculate, ITC available for the month of July, 2019.

Problem no.8
Following inputs tax credit es available on various transactions for September 18:
Inputs purchased for constructing platform of a new plant and machinery ₹ 6,000.
Purchase of plant and machinery for manufacturing ₹ 12,000.
Refreshments provided in creditors meeting ₹ 18,000.
Inputs purchased for constructing additional office floor ₹ 24,000.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Inputs purchased to be used in manufacturing ₹ 30,000.

Goods distributed as free sample ₹ 36,000.
Sales promotion services availed ₹ 42,000.
You are required to calculate, ITC available for the month of September, 2019.
Problem no. 9
Saraswat bank provide you with the following information for the month of February, 2018.
They have exercised the option of availing 50% of ITC as per section 17(4).
particulars SGST CGST
Input tax credit available on inward supplies of goods 22,610 22,610
Input tax credit available on inward supplies of services 86,000 86,000
Input tax credit available on inward capital goods 35,000 35,000

Problem no. 10
Cosmos bank provides you with the following information for the month of November.
particulars SGST CGST
Input tax credit available on inward supplies of goods 20,000 20,000
Input tax credit available on inward supplies of services 30,000 30,000

Additional information:
1. Value of taxable supply of services @18% GST ₹ 24,00,000
2. Value of exempted supply of services ₹ 6,00,000
Compute net tax liability of cosmos bank for the month of November u/s 17(2) and u/s 17(4).

Problem no. 11
From the following information for the month of January 2019, compute the admissible ITC:
Goods worth ₹ 20,000 were purchased from M/s empty January
Industries, but they did not pay GST.
Goods purchased with valid tax invoice ₹ 1, 00,000
Goods purchased in the month January, 2019 but only received in the month of February,
2019 were ₹ 2, 00,000.
Goods purchased without tax invoice ₹ 2, 00,000.
Goods purchased but not used for the business ₹ 1, 50,000.
Services availed of auditor ₹ 59,000(inclusive of tax).
Compute admissible input tax credit for the month of January, 2019.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Problem no. 12
From the following transaction compute the admissible. Input tax credit for the month of
January, 2019.
Sr. No. Particular ₹
1 Service availed without tax invoice 5,000
2 Service availed for personal benefit of proprietor 55,000
3 Goods purchased from M/s. perfect industries but not tax has been 60,000
paid to government
4 Service availed from Mr. Rohit but not tax is paid 50,000
5 Goods purchased in the month of January but goods not received 45,000
till date
6 Goods purchased with valid tax invoice 45,000
7 Goods purchased but not used for the business 35,000
8 Service availed with valid invoice 15,000

Problem no. 13
Mr. Shammi of pune entered into a contract for supplying boxes with Mr. Randhir of Nasik.
Mr. Shammi supplied 1000 boxes at ₹ 275 per boxes to Mr. Randhir in following lots:
Lot Quantity Date of supply
1 150 08/07/2018
2 300 06/08/2018
3 225 07/09/2018
4 325 09/10/2018
Mr. Randhir raised a single invoice on 5th October, 2018. The GST rate applicable was 12%
calculate the tax liability of Mr. Shammi and give the date when input tax credit can be
claimed by Mr. Randhir.

Problem no. 14
Ms. Chitra of Rajasthan and Mr. Khyati of Sikkim entered into a contract fir supply of
laptops. Ms. Chitra supplied 200 laptops to Ms. Khyati and raised a single invoice on 23rd
April, 2019 to ₹ 30, 72,000 inclusive of GST at the rate of 28%. The laptops were supplied in
3 instalments as under:
Installment Quantity Date of receipt
A 100 23/04/2019
B 70 24/05/2019
C 30 25/06/2019
Calculate the input tax credit available to Ms. Khyati and give the date when she can claim
the same.
Problem no. 15
Mr. Gupta registered in state of Gujarat provides following details for the month of
December. Calculate his net tax liability for the month of December:

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Opening balance in electronic credit ledger as on 1st December.

IGST - NIL
CGST - ₹ 500
SGST - ₹ 400
Transaction during the month ₹
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

Problem no. 16
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
Transaction during the month ₹
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

Problem no. 17
Mrs. Sapana registered in state of Kerala provides following details for the month of august.
Calculate he net tax liability for the month of august.
Opening balance in electronic credit ledger as on 1st august
IGST - 23,000
CGST - 30,000
SGST - 40,000
Transaction during the month ₹
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

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Provided services @ 18% GST to Amir in Kochi, Kerala 4,00,000

Inward supplies @ 18 % GST from Kochi 2,00,000

Problem no. 18
M /s Roy builder registered in state of Madhya Pradesh provide 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 1st September.
IGST - NIL
CGST -18,000
SGST – 6,000
Transaction during the month ₹
Sold goods @ 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

Problem no.19
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 1st November.
IGST – NIL
CGST – 20,000
SGST – 40,000
Transaction during the month ₹
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

Problem no. 20
Ms. Prerna, registered in state of January 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.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

IGST - 1, 00,000
CGST - 4,000
SGST - 4,000
Transaction during the month ₹
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

Problem no. 21
Mr. Vaibhav, registered in state of Rajasthan provides following details for the month of
June. Calculate its net tax liability for the month of June.
Opening balance in electronic credit ledger as on 1st June
IGST – 2,000
CGST – 16,000
SGST – 4,000
Transaction during the month ₹
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 Udaipur 3,50,000
Provided services @ 5% GST to Apeksha in delhi 80,000
Availed services @ 18% GST from Chennai 3,00,000

Problem no. 22
M /s Prem developers, registered in state of Karnataka provides following details 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
Transaction during the month ₹
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

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

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

Problem no. 23
Mr. Pushkar, registered in state of Gujarat provides following details for the month of
February. Calculate its net tax liability for the month of February.
Opening balance in electronic credit ledger as on 1st February
IGST - 10,000
CGST - 5,000
SGST - 2,00,000
Transaction during the month ₹
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 75,0000

Problem no. 24
Ms. Dipti, registered in state of Uttar Pradesh provides following details for the month
of October. Calculate its net tax liability for the month of October.
Closing balance in electronic credit ledger as on 1st 30th September
IGST – 2, 00,000
CGST – 90,000
SGST – 50,000
Transaction during the month ₹
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 4,25,000
Provided services @ 12% GST Akash in Kolkata, West Bengal 8,75,000
Inward supplies @ 5% GST from Kanpur, UP 7,80,000
Inward supplies @ 18% GST from Hyderabad, Telengana 50,000
Inward supplies @ 12% GST from Mysore, Karnataka 85,000
Inward supplies @ 28% GST from Agra, UP 6,70,000

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Problem no. 25
Mr. Manthan, registered in state of Jharkhand 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 1st November
IGST - Nil
CGST – 25,000
SGST – 65,000
Transaction during the month ₹
Sold goods @ 5% GST to Mamta in Latur, Maharashtra 4,20,000
Sold goods @ 18% GST t0 Jeetendra in Gujarat 5,90,000
Provided services @ 12% GST Swarti in Amritsar, Punjab 11,20,000
Provided services @ 5% GST 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

Problem no. 26
M /s Veera Assosiates, 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 14thMay, there is no. Opening balance in electronic credit
ledger
Transaction during the month ₹
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, Maharashtra 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

Problem no. 27
Mrs. Prapti , registered in state of Maharashtra provides following details for the month
of March. Calculate its net tax liability for the month of March.
Closing balance in electronic credit ledger as on last day of February.
IGST – 90,000
CGST – 1, 20,000
SGST - Nil

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Transaction during the month ₹

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

Problem no. 28
Mr.Prashant, is a registered person in Daman and Dui. He provides following details for
the month of December. Calculate its net tax liability for the month of December.
Closing balance in electronic credit ledger as on 30th November
IGST - Nil
CGST – 3, 00,000
SGST – 2, 00,000
Transaction during the month ₹
Sold goods @ 12 % GST to Daman and Diu 4,00,000
Sold goods @ 18% GST to Daman and Diu 13,00,000
Purchased goods @ 18% GST from Lakshadeep 5,00,000
Provided services @ 5% GST in Chandigarh 3,00,000
Provided services @ 28% GST in Daman and Diu 9,00,000
Availed services @ 12% GST from Daman and Diu 7,00,000
Availed services @ 28% GST from Gwalior 2,00,000

Problem no. 29
Mrs. Rachana, registered in state of Bihar provides following details for the month of
June. Calculate its net tax liability for the month of June.
Opening balance in electronic credit ledger as on 1st June
IGST – 60,000
CGST – 70,000
SGST – 80,000
Transaction 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

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Availed services @ 12% GST from Gaya, Bihar 7,00,000

Availed services @ 18% GST from Kota, Rajasthan 6,00,000

Problem no. 30
Mr.Nilesh, registered in state of Maharashtra provides following details for the month
of august. Calculate its net tax liability for the month of august.
Opening balance in electronic credit ledger as on 1st august
IGST – 10,000
CGST – 35,000
SGST – 35,000
Transaction during the month ₹
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 Ruhi in Akola 6,40,000
Provided services @ 18% GST Divya in Agra 7,08,000
Provided services @ 12% GST Shridhar in Ajmer 10, 08,000
Availed services @ 28% GST from Ahmedabad 8,96,000
Availed services @ 12% GST from Latur 6,72,000
Availed services @ 5% GST from Amravati 8,40,000

6 REGISTRATION UNDER GST LAW

Problem no. 1
Calculate aggregate turnover of Mrs. Bhagyashree based on the following details given by
her.
Particulars Amount
Taxable supplies including GST @ 12% 4,48,000
Exempt supplies 78,000
Export of goods 2,37,000
Export of services 3,94,000
Inward supplies on which tax is payable under reverse charge 49,000
Cess 12,000
Intra state supplies excluding GST @ 18% 5,90,000

Problem no. 2

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Mr. Manthan of mumbai has following supplies within the state of Maharashtra. You are
required to determine whether he is required to obtain registration under GST law.
Date Particular Amount
1 Intra state supply of goods chargeable with GST @ 18% 9,00,000
2 Intra state supply of goods agricultural produce hrown out of 35,00,000
cultivation of land
3 Intra state supply of goods which are wholly exempt 9,00,000
Total value of supplies 53,00,000

Problem no. 3
From the following information you are required to determine whether. Mr. Gaurav from
Mumbai is liable to be registered under GST law.
Particulars Amount
Intra state supply of goods chargeable with nil rate 28,50,000
Intra state supply of goods chargeable with GST @ 18% 5,51,000
Intra state supply of goods which are wholly exempt from GST 6,00,000
Total value of supplies 40,01,000

Problem no. 4
Goodluck, Ltd. of Nasik, Maharashtra has effected intra - state supplies of taxable goods
amounting ₹ 38,00,000 till 31.12.2018. On 01.01.2019 it has effected inter - state supply of
taxable goods amounting ₹ 20,000
Goodluck Ltd. Is of the opinion that it is not required to get registered under GST law since
it's aggregate turnover is not likely to exceed ₹ 40,00,000 during financial year 2018 - 2019.
You are required to advise the company relating to registration requirements.
Problem no. 5
Mr. K is a new dealer. From the following information find out on which day he will be liable
to register under GST. Give reason for your answer:
Date Purchases Sales
Taxable Tax free Tax Tax free
02/04/2018 1,00,000 15,000 - -
04/04/2018 - - 16,00,000 1,40,000
11/04/2018 2,00,000 40,000 5,00,000 11,00,000
20/04/2018 - - 1,00,000 4,00,000
30/04/2018 4,00,000 6,00,000 - -
02/05/2018 - - 5,00,000 1,50,000
11/05/2018 5,000 20,000 1,00,000 3,00,000
20/05/2018 1,00,000 1,00,000 50,000 15,000
31/05/2018 - - 10,00,000 10,000
01/09/2018 15,000 3,15,000 20,000 3,20,000
03/09/2018 5,000 10,000 2,00,000 30,000

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Problem no. 6
Month / year Purchases Sales
2013 Taxable Tax free Tax Tax free
April to June 3,50,000 1,35,000 7,50,000 19,00,000
July 2,500 24,000 7,00,000 7,60,000
August 3,500 52,000 1,00,000 6,50,000
September 3,000 25,000 4,00,000 2,80,000
October 4,500 72,000 2,50,000 7,50,000
November 6,000 2,25,000 4,500 3,26,000
December 9,000 75,000 7,000 84,000

Sajan started business in April 2018. From which month he will be liable for registration as
per the provision of the GST Act, Give reasons.
Problem no. 7
Mr. AK businessman of Mumbai, started supplying the services from 3rd July, 2018. He
gives the following detail of transaction. Determine the date of liability of tax payable as
SGST, CGST and IGST:
Date particulars Amount
05/07/2018 Taxable supply at Mumbai 7,11,000
10/07/2018 Services to m/s. KT Ltd. at Nasik 1,01,000
15/08/2018 Services to Mr. Mehta at Akola 10,11,000
22/08/2018 Taxable supply to RBI 3,00,000
25/09/2018 Supply to Mr. Tanu of Dhule 7,00,000
29/09/2018 Taxable supply to Pune 4,00,000
01/10/2018 Taxable supply to Delhi 8,45,000
05/10/2018 Taxable supply to Nagpur 2,33,000
15/10/2018 Taxable supply to Indore 3,45,000

Problem no. 8
Mr. A has been involved in supplying taxable material in J & K, 1st august 2018. His
turnover in the month of December 2018 exceeded the limit of ₹ 40 lacs. When is Mr.A
required to register under GST law ?

Problem no. 9
Mr. Pravin of Mumbai is trading on his own goods and also acting as an agent of Mr. Bean of
chennai. Mr. Pravin's turnover in the financial year 2018 - 2019 is ₹ 38 lacs in his own
account and ₹ 4 lacs on behalf of principal. Whether Mr. Pravin is liable to register
compulsory under GST law.

Problem no. 10

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Mr. Mahajan is a farmer with an annual turnover in relation to agriculture of ₹ 39,00,000

lakh. Since this income is agriculture related, the turnover is exempt from GST. However,
Mr. Mahajan also supplies plastic bags worth ₹ 2,50,000(taxable goods) along with his crop
and charges separately for this Mr. Mahajan is required to register under GST ? Advise.

Problem no. 11
Mr. Zain is a dealer dealing with Intra state supply of goods and services. He has a place of
business in India and furnishes the following information for the financial year 2018 - 19:
Sale of taxable goods by head office located in mumbai for ₹ 1,80,000
Supply of taxable services by branch office at Chennai for ₹ 70,000
Supply of goods exempted from GST ₹ 80,000
Sale of goods acting as agent on behalf of principal for ₹ 14,50,000.
Problem no.12
M /s sun Pvt Ltd. Incorporated in Chennai on 1st july 2018 has the following details for the
year 2018 - 19:
Sr. no Particulars Amount
1 Intra state exempted supply of supply 3,80,000
2 Intra state supplies of services 5,20,000
3 Non taxable supplies 1,80,000
4 Exempted supplies of services 1,00,000
5 Intra state supplies of goods 7,20,000
M /s sun Pvt Ltd. is required compulsory under GST law, advice.
Whether your answer is different if Sr. No. (1) above is intra – state taxable supply of goods
for 3,80,000.

Problem no. 13
Mr. Romi supplies goods and services from cuttack. He states that he is not required to
register under GST laws. Computes the aggregate turnover and advise whether he is liable to
get registed. He furnishes the details of his transaction as under:
Intra – state supplies:
Date Tax rate Amount
09/06/2018 12% 5,10,000
11/08/2018 5% 2,30,000
04/09/2018 28% 1,70,000
10/10/2018 18% 2,00,000
Exempt supplies to the extent of 90,000 were made in cuttack.
Mr. romi supplied agriculture produce worth 90,000 that was cultivated by Mr. Pathak to
whom wages of 1,000 p.m. were paid and was supervised by Mr. Romi’s wife.

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Problem no. 14
Ms. Prabha, states the following transaction of her business in gujrat. Is she liable to get
registered under GST ? If yes from when ?
Date Particulars Amount
02/12/2018 Goods supplied to surat 7,50,000
04/12/2018 Goods supplied to Baroda 12,70,000
07/12/2018 Goods purchased from vapi 8,00,000
09/12/2018 Services availed from surat 3,40,000
10/12/2018 Services provided to Rajkot 16,80,000
13/12/2018 Goods supplied to Jamnagar 8,30,000
17/12/2018 Services provided to Ahmedabad 3,70,000

Problem no. 15
Mr. Vilas having his profession set up in Uttarakhand, gives following details of services
provided by him :
Date Amount
01/01/2019 4,00,000
03/01/2019 7,00,000
07/01/2019 1,40,000
04/02/2019 3,20,000
09/02/2019 4,80,000
13/02/2019 1,50,000
All sevices provided within the state only.
Is Mr. Vilas required to get registered under GST and from when.

Problem no. 16
M /s Aniket enterprises having place of business in the state of meghalaya enter into certain
transactions which are follows :
Date Particulars Amount
03/11/2018 Taxable supply of services within state 1,50,000
05/11/2018 Supply of exempt goods to delhi 1,40,000
06/11/2018 Supply of exempt services within state 4,00,000
09/11/2018 Supply of taxable goods within state 1,60,000
Advice M/s Aniket enterprises whether it is required to get registered under the GST. Is yes,
when should it get registered ?

Problem no. 17
Tushar, a dealer In Rajasthan, gives following detail of his business :
Particulars Amount
Intra state taxable supply of goods 4,75,000

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GOODS & SERVICE TAX Prof.Ashish R. Chourasiya (M.Com,PGDFM,PET)

Intra state taxable supply of services 9,20,000

Intra state exempt supplies 70,000
Intra state exempt supplies 1,25,000
He is liable to pay tax under revers charge of Rs. 20,000 on certain supplies availed by him.
Is Mr. Tushar required to get registered under GST.

Problem no. 18
Mayuresh, a dealer in arunachal Pradesh, States following details of his business
Particulars Amount
Taxable supplies made within state 2,75,000
Taxable purchase within the state 1,30,000
Supply to Malaysia 3,23,000
Inward supply from 78,000
Exempt supply to Amritsar 1,44,000

Is Mayuresh required to get registered under GST ?

Problem no. 19
Aditi, business women in delhi, gives following details of her business :
Particulars Amount
Intra state taxable supply 9,70,000
Intra state purchases 1,00,000
Intra state exempt supplies 3,30,000
Is a Aditi required to get registered under GST
Will your answer changed if she is a casual taxable person.

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