Question
A registered dealer sells goods worth ₹5,00,000 with
GST @18%. He has input tax credit (ITC) of ₹70,000. What is his net GST payable in cash?Solution
Output GST = ₹5,00,000 × 18% = ₹90,000 ITC = ₹70,000 Net Payable = ₹90,000 – ₹70,000 = ₹20,000
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