Trader of Mumbai (M) purchased some electronic parts from trader of Kerala (K) and he paid tax of 6000 as IGST to trader in Kerala (K).
Trader of Mumbai sold these electronic parts to local consumer for 32,143 and collected 9000 GST. Basedo calculate GST payable by the trader of Mumbai.

A Mumbai based trader dealing in sports material bought some sports material of Rs. 35,000 from Chandigarh . For this transaction he paid IGST at 12% . In turn he sold this material to a Mumbai based All Rounder Cricket club for Rs. 70,400 . This price includes Rs. 6,600 as 12% GST . Based on this calculate GST payable by the trader.

A trader purchased cosmetics worth Rupee 8000 and sold it to a customer for Rupee 10,000. The rate of GST is 18%. Complete the following activity to calculate CGST and SGST paid by the trader.

Journalise the following transactions in the boods of Gopal, a trader of Delhi: {:(2019,,,"Rs."),("May",1,"Purchased building and issued cheque","15,00,000"),("May",1,"Paid Stamp Duty by cheque","90,000"),("May",10,"Purchased machinery from Remson, Chandigarh on credit","2,00,000"),("May",15,"Bought furniture from Hind Traders, Delhi for cash","10,000"),("May",20,"Bought computers from HP Ltd., Noida (UP) and amount paid by internet transfer","50,000"),("May",21,"Paid wages in cash for installation of machinery","2,500"),("May",25,"Paid for Bricks, cement, etc., to construct foundation to install Machinery","30,000"):} All transactions, except purchase of building, stamp duty and wages for installation fo machines, are subject to levy of GST (CGST and SGST @ 9% each or IGST @ 18% )

Transactions of M/s Vipin Traders are given below : Show the effects on Assets, Liabilities and Capital with the help of accounting equation. {:(,,," "Rs.),((a),"Business started with cash",,"1,25,000"),((b),"Purchased goods for cash",,"50,000"),((c),"Purchased furniture from R.K. Furniture on Credit",,"10,000"),((d),"Sold goods to Parul Traders (Costing Rs. 7,000 vide bill no. 5,674)",,"9,000"),((e),"Paid cartage",,"100"),((f),"Cash Paid to R.K. Furniture in full settlement",,"9,700"),((g),"Cash sales (costing Rs. 10,000)",,"12,000"),((h),"Rent received",,"4,000"),((i),"Cash withdrew for personal use",,"3,000"):}