GST Invoice Desk

Accountancy / GST · about 20 min

Your task

You have just joined Rajasthan Traders Pvt Ltd (a fictional company) in Jaipur as a billing assistant.

Six sales invoices are waiting. For each one, work out the GST the company must charge.

Remember: the seller is registered in Rajasthan. Look carefully at where each buyer is.

Intra-state sale

Buyer in the same state as the seller: split the GST equally into CGST (Centre) and SGST (State). Example: 18% GST = 9% CGST + 9% SGST.

Inter-state sale

Buyer in a different state: charge the full rate as IGST. CGST and SGST are zero.

How to calculate

Tax = Taxable value × Rate ÷ 100. Round to 2 decimals. Enter 0 where a tax does not apply.

Simulation with fictional data for learning only. GST rates and items are illustrative; this is not tax advice.

Your workspace is ready

Work as the billing assistant at a Jaipur trading company and work out the GST on 6 sales invoices. Every attempt uses a new, fictional scenario.

Mapped to: CBSE Class 11-12 Accountancy · RBSE Class 11-12 Accountancy · B.Com GST paper