Question
A registered dealer purchased inputs worth ₹1 lakh +
GST @18% and sold goods for ₹1.5 lakh + GST @18%. What is the net GST payable?Solution
GST on sales = ₹1.5L × 18% = ₹27,000 ITC on purchase = ₹1L × 18% = ₹18,000 Net payable = ₹27,000 – ₹18,000 = ₹9,000
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