Gst with examples


GST India – Goods & Service Tax

What is GST?

GST is a consumption based tax levied on sale, manufacture and consumption on goods & services at a national level. This tax will be substitute for all indirect tax levied by state and central government. Exports and direct tax like income tax, corporate tax and capital gain tax will not be affected by GST. GST would apply to all goods other than crude petroleum, motor spirit, diesel, aviation turbine fuel and natural gas. It would apply to all services barring a few to be specified. With the increase of international trade in services, GST has become a global standard. The proposed tax system will take the form of “dual GST” which is concurrently levied by central and state government. This will comprise of:

  • Central GST (CGST) which will be levied by Centre
  • State GST (SGST) Which will be levied by State
  • Integrated GST (IGST) – which will be levied by Central Government on inter-State supply of goods and services.

Many taxes has been subsumed under GST which are as under

Central Indirect Taxes & Levies Central Excise Duty
Additional Excise Duties
Excise Duty levied under the Medicinal Preparations (Excise Duties) Act, 1955
Service Tax
Additional Customs Duty (CVD)
Special Additional Duty of Customs
Central Surcharge and Cess
State Indirect Taxes & Levies VAT / Sales Tax
Entertainment tax (other than the tax levied by local bodies)
Central Sales Tax
Octroi and Entry Tax
Purchase Tax
Luxury Tax
Taxes on Lottery
Betting and Gambling
State Cesses and Surcharges


Who will pocket taxes?

  • For Intra State Transactions: In case of Intra State transactions, Seller collects both CGST & SGST from the buyer and CGST needs to be deposited with Central Govt. and SGST with State Govt.
  • For Inter State Transactions: Integrated Goods and Service Tax (IGST) shall be levied on Inter State transactions of goods and services which are based on destination principle. Tax gets transferred to Importing state. More over it is proposed to levy an additional tax on supply of goods, not exceeding one percent, in the course of inter-state trade or commerce, to be collected by the Central Govt. for a period of two years, and assign to the States where the supply originates. Valuation of stock transfers to be determined. Exports and Supplies to SEZ units will be zero rated.


How to adjust the Credit?

Setoff of IGST, CGST & SGST will be as follows in the below mentioned chronological order only.

Credit of To be Adjusted with
2)   CGST
3)   SGST
2)   IGST
2)   IGST


What impact GST will have on pricing of products as compared to current scenario?

Let us take an EXAMPLE to understand this clearly.



In the above example, you can note that the tax paid on sale within state can be claim against tax paid on sale outside state in GST system, which is not in present tax system.

The credit of CGST cannot be taken against SGST and credit of SGST cannot be taken against CGST but both credits can be taken against IGST.



  • NSDL has been appointed to incubate the GST Portal and develop its functionality. NSDL has created a pilot portal known as “GST Pilot Portal”
  • Here, every tax payer will be issued a 15 digit common identification number which will be called as “Goods & Service Tax Identification Number” (GSTIN) a PAN based number.
  • Online application form for dealers will be available to provide their details and upload documents.
  • Registration includes basic steps like register themselves on the Enrolment page, and then Login using the given “User ID” and “password”, filling the application form by uploading the requisite documents related to excise, Service Tax, IEC, CIN, Professional Tax number, Shops & Establishment Number and any other state specific registration numbers, contact numbers, postal address & E-mail address of business entity, bank account details including MICR code, place of business, details of goods & services, scanned signed photographs.

Like, every coin has two sides, even this concept of GST has its own positives and negatives, we leave on the reader to decide for them the impact of GST whether on micro or macro level.


Positive Aspects

  1. The main reason to implement GST is to abolish the cascading effect on tax. A product on which excise duty is paid can also be liable for VAT. Suppose a product A is manufactured in a factory. As soon as it releases from factory, excise duty has to be paid to central government. When that product A is sold in same state then VAT has to be paid to state government. Also no credit on excise duty paid can be taken against output VAT. This is termed as cascading effect since double tax is levied on same product.
  2. The GST is being introduced to create a common market across states, not only to avoid enfeebled effect of indirect tax but also to improve tax compliance.
  3. GST will lead a more transparent and neutral manner to raise revenue.
  4. Price reduction as credit of input tax is available against output tax.
  5. Simplified and cost saving system as procedural cost reduces due to uniform accounting for all types of taxes. Only three accounts; CGST, SGST, IGST have to be maintained.
  6. GST is structured to simplify the current indirect system. It is a long term strategy leading to a higher output, more employment opportunities, and economic boom.
  7. GST is beneficial for both economy and corporations. The reduced tax burden on companies will reduce production cost making exporters more competitive.

Negative Aspects

  1. GST is being referred as a single taxation system but in reality it is a dual tax in which state and centre both collects separate tax on a single transaction of sale and service.
  2. At present the main Indirect tax system of central Government is central excise. All the goods and commodities are not covered by the central excise and further there is an exemption limit of Rs. 1.50 Crores in the central excise and further traders are not liable to pay central excise. The central excise is payable up to the stage of Manufacturing but now GST is payable up to the stage of sale.
  3. Majority of dealers are not covered with the central excise but are only paying VAT in the state. Now all the Vat dealers will be required to pay “Central Goods and service tax”.
  4. The calculation of RNR (Revenue Neutral Rate) is very difficult and further Govt. wants to enhance its revenue hence rate of Tax will be a problem. As per the News reports the proposed rate for State GST is 12% and Central GST is 14% Plus Govt. wants to impose 1% CST at the initial stage of GST on the interstate sale of Goods and services. So the normal rate of overall tax will be 26%. This rate is very high comparing to the fact that small and medium Industries are at present not covered by the central excise and most of the Goods such as agricultural products are out of the preview of the Central Excise.
  5. Improvement in the Manufacturing and distribution of Goods and service, increase in exports, various reforms, check on corruption, less Government control are some of the factors which are responsible for the economic growth of the country. A tax system can make a revolution in the economy of the country is “rarest of the rare” thing.


77 Replies to “Gst with examples”

  1. Yugal says:

    Your example is wrong, Bcoz in GST case you are showing that cost in nag to Chan is 1100 1000 Bcoz cgst and sgst will not add cost.

    1. navamani says:

      Your example is wrong, Bcoz in GST case you are showing that cost in nag to Chan is 1100 1000 Bcoz cgst and sgst will not add cost.

  2. s k pradhan says:

    Yes you are right.

  3. Vijaya kumar says:

    The high increase in service tax is not covered at all which is at present 15%

  4. chockalingam says:

    pl.ref GST

  5. Kaialsh Bucha says:

    I pur. goods for Rs. 1000/- From Local Market, The said Goods Sold to A out state Party after addition of My profit 20%, What Calculation Should Come For GST ( Proposed GST Rate 18%)

    1. Anonymous says:


      1. Shrikanth Rao says:

        Correct. All gst creating govt organizations don’t have any knowledge as how this system Should work. Fools.

    2. Ankur Chaudhari says:

      In Local Purchase @1000 – CGST n SGST will be applicable @9% = Total tax 180 = GRN or Bill Value 1180
      In Intra-state Sales @1200 – IGST will be applicable @18% = Total Tax = 216 = Invoice Value 1416
      IGST will be adjusted against IGST / SGST / CGST
      Hence Tax liability = 216-180 = 36

      1. SHARAN CHHABRA says:


      2. Hemanshu Desai says:

        Since I am selling to end user, he will pay Rs.1,416/-, right?
        Earlier in VAT (CST case, assuming 12.5% tax), my invoice to him would have been Rs.1,200/- plus 12.5% = Rs.1,350/-
        Where is the end user cost coming down?
        Its only possible when (and because of inter state CST was not set off), On my purchase of Rs.1,000/- I would pay 12.5% tax hence my cost will be Rs.1,125/-. Now I will add 20% of my profit, base price becomes Rs.1,350/-. I now charge 12.5% CST so my invoice to end user will be Rs.1,518.75. In this case the cost will certainly come down. BUT remember there was something called FORM C under which CST was much less.

    3. Danish says:

      Goods value = 1000
      Tax 18% = 180
      Profit 20%= 200
      Total value of cost with tax and your profit is = 1380
      But when you sale your products out of state then you have to pay 10 % igst on total value of goods including profit with 18% tax means 138
      Now you can adjust the igst with cgst , sgst
      Like cgst – sgst – igsr
      180 – 138 = 42 rupees tax you have to pay now finally

  6. Raj says:

    i’m a manufacturer of plastic mould components, if i purchase laptop [ which is not part of raw material used in the manufacturing ] for Rs.10000 + IGST (10% say) Rs.1000 = Rs.11000 , can this IGST (say 10%) can be taken in the Input Tax, since i have paid some tax… will the burden of paying Double tax will be avoided….

  7. shine says:


  8. Jayanti Shah says:

    I think ITC on Capital goods (Laptop) purchased for Business (Word used “Capital Good used in Business” not only used in Production) can be available, if used partly or fully for Business. Ration may be applied if it is used partly for business. IGST can be adjusted with any part of GST..

  9. R.R.NAIK says:


  10. KISHAN says:


  11. sk fazal says:

    By whom is GST taxed
    reply fast I have to write in exam

  12. Sandesh.M says:

    In both the cases cost of the product will be same i.e 2310. because when nagpur sells it to chennai he sells it with the tax of 10% on 2100 ie. 210. he wont deduct the tax already paid . Only when nagpur person file Returns he will the deduct the CREDIT .

  13. Saurav Mallick says:

    Hi All,

    Can someone please help me in understanding how GST is calculated

    A company based in Chennai is selling sunglasses to its dealers. The base price is 14000 INR and the freight charges borne by the company and which recoverable is 1000 from the customer and the company is giving a discount a 10%.

    Please let me know how the customer is going to pay to the company. The customer can be based in Chennai or West Bengal.

  14. Raj says:

    Cost of Sun Glasses INR 14,000+Freight Charges 1,000 Less 10% Discount = Amount Liable for GST

    1. Ra says:

      Will the freight on to pay basis or to be billed at Chennai basis be added to calculate GST?

  15. Sundeep Ahuja says:

    Medicines should be kept out of GST as pharmacist has got lot of skilled job like to dispense correct medicines. He will give medicines or keep on filing GST thrice a month. Keep it simpler for us. Its a request.

  16. Rajeeva Patavardhan says:

    Hi Sir,
    Just I wanted to know what price difference can I get after GST implementation on two wheeler. Whether to buy before Implementation or not?

  17. Prajakta K Sonar says:

    Dear sir I am in manufacturing small engineering turned parts,my buisiness is new,it has been started in January-2017, I am manufacturing goods on labour charges as well as with material also as per partys requirement, My question is
    1) shall I register my buisiness under GST.
    2) If yes on what basis, I dont know my turover will cross 10 lsks or not.
    3) If no How can I take with material Jobs, because raw material provider will take GST from Me.

  18. Abhishek says:

    Can we do manual billing??
    Or computerised billing is compulsory?

  19. seshadri says:

    I have big doubt in case of billing. I am a dealer, say for CCTV . I have business in Chennai . We have three columns of tax in invoice. right ? CGST , SGST & IGST.

    Scenario 1 : i am going to invoice to END CUSTOMER in chennai.. what is to be FILLED IN THE THREE COLUMNS OF INVOICE FORMAT GIVEN BY MoF.?

    Scenario 2 : i am going to invoice to END CUSTOMER in Andhra . what is to be FILLED IN THE THREE COLUMNS OF INVOICE FORMAT GIVEN BY MoF ?

    Please help by clarifying this.

    Best Regards


  20. A N SURESH says:


    Kindly educate me as to how Government Turnkey contracts for drinking water supply, where in the pipes and fittings used for drinking water projects of outer dia of above 100 mm are exempted from excise duty levy. To avail this, a winning contractor needs to apply for certificate of exemption through the respective Government Engineer, to the respective Dy.Commissioner to avail this exemption.

    Now in the GST effective from 1/7/2017, how this will be done???



  21. kevel katkani says:

    your answer is wrong because you added CGST & SGST as cost

  22. Shah vinod T. says:

    Interstate purchase,total purchase and sales is below 20-Lakh,sales only in importing state, is their composit Gst scheme applicable.

  23. Hassan says:

    Is there any ratio in adjusting CGST and SGST while invoicing ?

  24. Archana says:

    i am bag maker . i purchase cloth 10 mtrs of 100 Rs but i use approximately 4 mtrs cloth and bags sale in other satate what is the calculation of GST

  25. Vishal says:

    I purchase goods from Auction from APMC, through commission agent. Rs. 100 is the price in auction. I get an invoice from my commission agent like this. 100 + (1% commission) = 101 + (2.5% SGST & 2.5% CGST) = Rs.106.05. Now add my manufacturing cost + profit Rs. 23 = 129.05. That is the sale price. So invoice would be 129.05 + (2.5% SGST & 2.5% CGST) = Rs. 135.50. So what is Input Tax here? What is my Input Tax Credit? And what is final Tax payable? Pleae explain.

    1. Anonymous says:

      135-106= Rs 29 will be ur input tax credit

  26. Santosh Kumar Mahakud says:

    I have a question that GST Rate are 5%, 12%, 18% & 28%, then in case of INTRA-STATE sale the percentage of CGST & SGST will be as below or not,
    % of GST CGST SGST
    5% : 2.5% 2.5%
    12% : 6% 6%
    18% : 9% 9%
    28% : 14% 14%

    And on the invoice we will charge 01st IGST (In case of Inter State Sale), CGST (In case of Intra State Sale) & then SGST (In case of Intra State Sale).
    And what GST is used for SGST in ODISHA like WBGST in West Bengal.

    Please relpy.

  27. M.Jawahar says:

    Sorry, your example very wrong and very poor. No one commodity have rate of 10% in CST.
    Bills at Restaurant will be more with GST. For instance, on the off chance that you were accustomed to spending Rs 100 on eating out, then there is VAT and service tax of 18.5%, on an average. So separated from the service tax, you would for the most part spend Rs 118.50. It is normal that the GST rate will be settled at around 18-20% which is higher than the 18.5% we spend aggregately under various duty heads. Along these lines, be prepared to pay more while eating out!
    Currently the service tax on mobile bills is 15%. That is to say, on each Rs 100 charge, you need to pay Rs 15 as tax. On the off chance that GST comes in at the normal 18-20%, then mobile bills will go up.
    In the event that you are wanting to purchase jewelry, it is advisable to purchase it before the GST administration comes into spot. This is on the grounds that, as of now, just a 2% tax is payed by the shoppers however once the GST model is set up, no less than 6% successful tax rates could be forced, affecting your jewelry purchases.

  28. satyen says:

    if gst rate is 5% what will be gst rate for igst, cgst and sgst?



  30. saravana kumar m says:

    were to use sgst , cgst and igst ????

    1. Admin says:

      IGST = SGST + CGST , Mostly, IGST is used where SGST + CGST is not applicable. Hope it helps. Thanks

    2. Avinash Kollipara says:

      The sgst & cgst under the IGST.
      may i think…!

  31. Mani says:

    Dear Sir,
    I have difficulties to register for GST, because our company name is contain bracket “(India)”?. Any advise?

  32. J K Agrawal says:

    I provide service under “Renting of non-residential property” in Odisha. I have rented out a premise to a company who has GSTIN of Maharashtra but premise is rented out here in odisha. Shall I apply IGST in invoice or SGST and CGST?

  33. Tirtha Jyoti Bhaduri says:

    Dear Sir,
    We are a Small Distributor for Lab-Chemicals. in Kolkata.
    Please tell me whether I am correct , or not.
    We have some CST Paid Biochemicals ( HSCN Code= 38020011).
    Example A: If the Product Price is Rs. 1000/-
    Case 1: Intra State Sale ( Local) —–Bill Will be : Taxable Product Price = Rs. 1000/- + (SGCT @ 18% )180 >> Total Bill= Rs. 1180/- and I have to pay SGST ( Only) to Govt. @ 18% = Rs. 180/-
    Case 2 : Inter State Sale …..Taxable Product Price = Rs. 1000/- + ( CGST @ 9%) 90 + ( IGST @9%) 90 >> Total Bill= Rs. 1180/- and I have to pay to Govt. Rs. 90 as CGST & Rs. 90 as IGST.

    Eample B : Intra State Purchase( from Dealer) : Taxable Product Price = Rs. 1000/-
    Then ,
    Case 3>> Bill = Rs1000 + (IGST @ 9%) Rs 90 + (CGST @ 9% ) Rs. 90 = Total Purchase Value = Rs. 1180/- Or ,
    Case 4 >> Bill = Rs1000 + (CGST @ 18% ) Rs. 180 = Total Purchase Value = Rs. 1180/- …. Which one will be Correct ??

    And if I sale that Purchased product locally with 20% Profit then ( 1) What will be the Bill Format and ( 2) what Tax I have to get Credit and (3) what Tax I have to pay.
    Please explain with Example .
    Best regards,

  34. Avinash Kollipara says:

    here we can go for movie tickets.

    before gst the movie ticket will be 100.
    and after gst the movie ticket will be 150.
    theres is a lot of differece between the before and after gst

  35. Sonu says:

    I am a chemist in delhi region and i have a turnover of less than 20 lakhs. i am not under GST criterion,but one thing i want to clarify that how would i make my bills to customer,like previously making or is there any difference in that for making bills.I am in doubt to include taxes in bills or not,whats the procedure can anyone plz helpmeout

    1. Sudalaiadvocate says:

      No doubt, you need not pay tax on your sales till it reaches Rs 20 Lakhs. you should issue Bill of supply instead of tax invoice. There would be no difference on your case before GST and after GST except the tax portion. your bill of supply should not contain tax portion.

      1. Admin says:

        Thanks for the reply !!

  36. santosh says:

    i am trader of steel , regd in Chhattisgarh, i want to purchase material from mumbai and also sale in mumbai . is it possible in GST ????

  37. Sagar says:

    Other than mistakes already noted by others…One more rectification is necessary…Credit of Input VAT is available against Output CST liability in present scenario. But you didn’t consider that in given situation.

  38. M.Shanmuga sundaram says:

    im plastic hanger manufacturing . for our product the purchaing raw material gst is 18% .for hanger product need to know the gst . im suppling hanger for export company in local areas & i need to know the HSCODE for the hanger product.

  39. SAM SUNDAR says:

    Please Help,
    I am a manufacturer of Insulating materials, if I want to sell my product in different state to END USER how to charge GST 18% (SGST/CGST/IGST) ?????

  40. bangsaibaba says:

    Hi Sir

    I purchase (interstate) then i get full set off of IGST

  41. Arun says:

    Want clarification on Invoicing in following Situations.

    Situation – 1

    Service Supplier in Kerala with GST registration in Kerala State.
    Service Receiver from Mumbai with GST registration in Maharashtra
    State.has come to Kerala for his meeting.
    Taken a Service from Kerala Supplier to do the meeting.
    (The Actual supply has happened in Kerala but the Service Receiver
    doesn’t have GST Registration in Kerala)

    How do we raise the Invoice.
    Invoice with IGST or
    Invoice with CGST and SGST.

    Situation – 2
    Service Supplier in Kerala with GST registration in Kerala State,
    Has gone to Mumbai for providing a service to a
    Service Receiver with GST registration in Maharashtra.
    (The actual Supply has happened in Mumbai )

    How do we raise the Invoice.
    Invoice with IGST or
    Invoice with CGST and SGST.

    Situation – 3
    Service Supplier in Kerala with GST registration in Kerala State,
    Has gone to Mumbai for providing a service to a
    Service Receiver with GST registration in Tamilnadu.
    (The actual Supply has happened in Mumbai, but both the
    Supplier & receiver doesn’t have GST registration in Maharashtra )

    How do we raise the Invoice.
    Invoice with IGST or
    Invoice with CGST and SGST.

  42. Nageshwar Rao Nacode says:

    One of our client scenario is as follows – A Sales Order has different Ship to Parties and its deliveries. Is invoice to be done on the Ship to Parties with their respective regions or on a Bill to Party? What is GST Law tell on this?

  43. Bhupathi Perumalsamy says:

    From the above examples I understand that by input tax credit, traders or manufacturers whoever is involved are benifited.There is no relief for end use customer and he/she has to pay the tax as per the rate stipulated on the sale price. In many cases under GST chances of paying more than the previous multi tax regime. The GST package is implemented to help manufacturers, wholesale and retailers in filing single tax returns and it is nothing to do with cost reduction for the end user. The public are under the impresion that prices of commodities will be lessened which is not so.GST is a change in tax return filing system only. General public are misguided.




    SALE IGST -1500
    SALE CGST-4000
    SALE SGST-4000


  45. rahul jain says:

    can anybody help me out in calculating profit and costing including gst
    for example
    i have purchased a product for rs 1000 including igst of 28%(781.25+218.75(igst 28%))
    and the transportation costed me rs.200 including igst of 12% and igst of 18%
    so the product landed at the total cost of rs. 1000+200=1200
    now i will sell it after taking profit of rs.200 including cgst 14% and sgst 14%
    i.e. 1400 rs per pc
    so kindly confirm is this type calculation is ok or not

  46. Rajalakshmi S.Nair says:

    I am a house wife, not know much about the GSt/Igst etc., The problem we are now facing is each and every items we purchase from retail shop is levied by Get.including the water which we purchase for ₹25/- the vegitable, the rickshaw, any food from small hotels. So for normal people like us penalised due to GST. Where as the income what we get also TDS. is cut. Please clarify.

  47. Tej Dhungana says:

    I am from nepal .i am importing goods from jaipur Rajasthan. How do i calcuate GST ? Whome Will Paid GST If i import , Suppliers Or Importer ?

  48. Tej Dhungana says:

    I am from Nepal. I am Going to import goods from jaipur Rajasthan.How do i calcuate GSt ? IF i import goods from india to nepal whome will pay GST , Importer Or Supplier ?

  49. abhay says:

    i want to sale raw material

  50. Santosh kumar says:

    On 17/12/2017, I boosted a video on Facebook related to my business. On 20/12/2017 Facebook send me a email.


    (You may be aware the India Central Board of Excise and Customs (India Tax Authority) is introducing a new Goods and Services Tax (GST) system. Under the new regulations, businesses based in India are required to register for GST and have a GST registration number starting July 1st, 2017.

    Please update your India-based business’s Facebook ad account settings with the GST registration number before you continue advertising on Facebook. Your ongoing campaigns may be interrupted if you do not add your business’s GST registration number.

    To read more about how you can enroll your business for GST with the Indian tax authorities, visit the website of the India Tax Authority.)

    In my case I am trying to start up with affiliate marketing and the programme that I have chosen is known as CLICKBANK. 

    As I mentioned above that I am in the beginning stage and my income is ZERO. Then how can I bear the burden of goods and services tax (GST) *

    I am buying ads from various channels and then I am advertising the products on those channels .so, who will generate a invoice or bills, for whose name? and also who is required to collect tax from whom ?, I am a buyer of ads not a seller of those ads .even as the government is saying, you can not do business (online or offline) without paying goods and services tax. then In which format,form or category do I have to register myself .

    what is the registration category/ format of affiliate marketers, internet marketers, Facebook advertisers, Twitter advertisers, LinkedIn advertisers and all such people involved in online marketing and activities.

    [IN Section 24 : (CGST Act, 2017)

    (x) every electronic commerce operator

    (xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person]







    I consulted CA, but I became more confused by his explanation, I don’t understand what he explained to me.

    what documents do i need for GST registration ? do i have to fill my income tax return along with GST?

    How many times in a year do i have to pay GST tax ( monthly, quarterly or both) which of these gst do i have to pay i.e. CGST/ SGST/ IGST

    Do i have to maintain documents, do i need a invoice or bill book . also do i have to create and have to fill invoice or bills, and on which basis – ( monthly, quarterly)

    How much tax do i have to pay? because at present time my income is zero i.e. below twenty lakh


  51. Kuber datta says:

    I m from delhi. I stich God dress ( mandir poshak ) . Know if I billed the total amount to customer 10000. What would be the gst and igst amount to be calculated for customer. ????

  52. Umrao singh says:

    If rate less than 5,% igst to be charges for central sales

  53. Raghuraam says:

    Hi sir as per my knowledge No deed to pay IGST Because you are not doing any inter state transaction so only you have to pay SGST & CGST.
    In other case if your yearly transaction is above 20,00,000 then only you to pay GST tax, of 18% for stitching services.otherwise no need to pay any GST tax.

  54. Umi says:

    Example problems of Export, import and sez with solution

  55. Umi says:

    Examples illustration in Export import and sez with solution

  56. mubeena kazi says:

    i have sale the product in gst in the month of july18 and received payment against that bill in december18 when should i liable to pay gst

    1. Admin says:

      GST to be paid for the month in which sale has been taken place i.e. july 2018

  57. Rajiv says:

    Builder in Faridabad booked flats in multistory and collected all payment by year 2012 and gave possession of flats in year 2013.It appears that while collecting payments ,builder did not charge VAT.Now after 5 years builder is collecting VAT for flats completed and handed over in year 2013 .On receipt of VAT now ,builder is issuing receipt under GSTN .Whether action of builder in collecting VAT for earlier period and issue of receipt under GSTN is legal and correct .

  58. Rajiv says:

    Whether VAT for earlier years transaction be collected after GSTN registration under GSTN .


    A manufacturing unit purchase raw material and that material not used. So, they want to sale un-used raw material to another unit. Can possible in GST to sale another party with GST Invoice. Please reply.

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