Question

Fill in the boxes with the help of given information: \[ \textbf{Tax Invoice of Services Provided (Sample)} \] \[ \textbf{Food Junction, Khed-Shivapur, Pune} \] \[ \text{Invoice Date: 25 Feb., 2020} \] \[ \begin{array}{|c|c|c|c|c|c|c|c|} \hline \textbf{SAC} & \textbf{Food Items} & \textbf{Qty} & \textbf{Rate (₹)} & \textbf{Taxable Amount (₹)} & \textbf{CGST} & \textbf{SGST} & \textbf{Amount (₹)} \\ \hline 9963 & \text{Coffee} & 1 & 20 & 20.00 & 2.5% = 0.50 & 2.5% = 0.50 & 21.00 \\ \hline 9963 & \text{Masala Tea} & 1 & 10 & 10.00 & 2.5% = 0.25 & 2.5% = 0.25 & 10.50 \\ \hline 9963 & \text{Masala Dosa} & 2 & 60 & 120.00 & 2.5% = 3.00 & 2.5% = 3.00 & 126.00 \\ \hline \textbf{Total} & & & & 150.00 & & & \\ \hline \textbf{Grand Total} & & & & & & & \textbf{₹157.50} \\ \hline \end{array} \]

Hint:

In GST invoices, total GST = CGST + SGST. Each of these is usually half of the total GST rate (e.g., 5% = 2.5% CGST + 2.5% SGST).

Answer 1

Step 1: Compute taxable amounts.
\[ \text{Coffee: } 1 \times 20 = ₹20 \] \[ \text{Masala Tea: } 1 \times 10 = ₹10 \] \[ \text{Masala Dosa: } 2 \times 60 = ₹120 \] \[ \text{Total Taxable Value} = 20 + 10 + 120 = ₹150 \] Step 2: Calculate CGST and SGST at 2.5% each.
\[ \text{Coffee: } 2.5% \text{ of } 20 = ₹0.50 \] \[ \text{Masala Tea: } 2.5% \text{ of } 10 = ₹0.25 \] \[ \text{Masala Dosa: } 2.5% \text{ of } 120 = ₹3.00 \] Step 3: Find the total GST and total bill.
\[ \text{Total GST} = (0.50 + 0.25 + 3.00) + (0.50 + 0.25 + 3.00) = ₹7.50 \] \[ \text{Grand Total} = \text{Taxable Value} + \text{Total GST} = 150 + 7.50 = ₹157.50 \] Step 4: Conclusion.
The invoice shows CGST = ₹3.75 and SGST = ₹3.75, hence total GST = ₹7.50, and total bill = ₹157.50.
Final Answer: \[ \boxed{\text{Grand Total = ₹157.50}} \]