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Solution to ques no. 5

Computation of Eligible etc for Jan 2020Particulars cast SGST

① Raw material - A - -

[ As the same is not reflected inASTR-2A

,ITC shall not be allowed)

② Raw Material -B

[ Only 901. Shall be allowed as HC ,b.al . lol. destroyed is blocked Ms 1715)

45000 45000

③ Construction of pipeline - blocked-

Hs 1715) . [Excluded from the def"-

of PAM)

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① fnsunane charges paid for Imdbgsooo 55000

- eligible

Total 100000 100000

* 101 of ITC for the amt notmatched in ASTR-2A [Rule 3614)) 10000 10000

Total Eligible ITC 110000 110000

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Computation of Net minimum GST payable in cash

Particulars Iast cast sasf

Outward asf payable-

• Interstate - 851×184. 15,301000 --

. Intra state - i5LX9Y. each - 135000 135000

Total 15,301000 135000 135000

Less : ITC CE-Cry-

• Iast - Nil-

- -

- 110000 X• cast - 110000

• 595T-110000 - X 1,101000

E - cash Ledger 15.30900 25,000 28.000

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Solution to ques no . OfCa)

computation of taxable value Ms15

Particulars E

List price 9.50,000

Municipal tax - in terms of see 1514 la) 45000

Outward freight charges - in terms of see 15141465000

Interest on delayed payment -

[ not included as the same has not been -

changed ie waived in terms of see 15141dB

Subsidy received from Nao

(not included as the same is not directly linked-

in terms of see 15C2)le)

Discount - nor allowed as agreement wasnot

there at the time of supply -see 1513 -

Tcs - not included as its not a tax,its an

intern levy

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Taxable value ) 10160,000

Presentation Alternative

You can give provisions in the notes belowthe som .