A wholesaler purchased electric goods for taxable amount ₹ 1,50,000, sold to retailer for ₹ 1,80,000; retailer sold to customer for ₹ 2,20,000 (taxable). GST 18%. Show GST in the sales invoices and payable CGST, SGST for wholesaler and retailer.

A wholesaler purchased electric goods for the taxable amount of ₹ 1,50,000. He sold it to the retailer for the taxable amount of ₹ 1,80,000. Retailer sold it to the customer for the taxable amount of ₹ 2,20,000. Rate of GST is 18%. Show the computation of GST in tax invoices of sales. Also find the payable CGST and payable SGST for wholesaler and retailer.

Doubtly Asked 24 Oct 2026 Save WhatsApp Report

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Answer: Invoices: wholesaler CGST = SGST = ₹ 16,200; retailer CGST = SGST = ₹ 19,800. Payable: wholesaler ₹ 2700 each, retailer ₹ 3600 each

Tax invoice of wholesaler (taxable value ₹ 1,80,000): CGST 9% = ₹ 16,200, SGST 9% = ₹ 16,200, total = ₹ 2,12,400.

Tax invoice of retailer (taxable value ₹ 2,20,000): CGST 9% = ₹ 19,800, SGST 9% = ₹ 19,800, total = ₹ 2,59,600.

Wholesaler: output tax = ₹ 32,400; ITC = 18% of 1,50,000 = ₹ 27,000.

\[ \text{Payable} = 32400 - 27000 = ₹\,5400 \]

i.e. CGST ₹ 2700 and SGST ₹ 2700.

Retailer: output tax = ₹ 39,600; ITC = ₹ 32,400.

\[ \text{Payable} = 39600 - 32400 = ₹\,7200 \]

i.e. CGST ₹ 3600 and SGST ₹ 3600.

Doubtly AI · 24 Oct 2026 AI-verified · Oct 2026 Report

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A wholesaler purchased electric goods for taxable amount ₹ 1,50,000, sold to retailer for ₹ 1,80,000; retailer sold to customer for ₹ 2,20,000 (taxable). GST 18%. Show GST in the sales invoices and payable CGST, SGST for wholesaler and retailer.

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