A dealer supplied automobile spare parts worth ₹ 7,00,000 in interstate transactions and worth another ₹ 5,00,000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹ 11,00,000. Find the net IGST, CGST and CGST payable by him, if the rate of GST is 28%.

For interstate transactions : IGST = 28%

For intrastate transactions : CGST = 14%, SGST = 14%

Input Tax Credit (ITC) from Receipts:

The dealer's receipts were in interstate transactions. This means the dealer paid IGST on these purchases.

Value of receipts in interstate transactions : ₹ 11,00,000

IGST paid on receipts (Input IGST): 28% of ₹ 11,00,000

= $\dfrac{28}{100} \times 11,00,000$

= ₹ 3,08,000.

So, the dealer has an Input Tax Credit (ITC) of ₹ 3,08,000 (IGST).

Output Tax from Supplies (Sales):

The dealer has two types of outward supplies:

(a) Interstate Transactions (Sales):

Value of interstate supplies: ₹ 7,00,000

IGST charged on interstate supplies (Output IGST): 28% of ₹ 7,00,000

= $\dfrac{28}{100} \times 7,00,000$

= ₹ 1,96,000.

(b) Intrastate Transactions (Sales):

Value of intrastate supplies: ₹ 5,00,000

CGST charged on intrastate supplies (Output CGST): 14% of ₹ 5,00,000

= $\dfrac{14}{100} \times 5,00,000$

= ₹ 70,000.

SGST charged on intrastate supplies (Output SGST): 14% of ₹ 5,00,000

= $\dfrac{14}{100} \times 5,00,000$

= ₹ 70,000.

Available ITC:

IGST ITC = ₹ 3,08,000

IGST credit is used in the following order:

First against IGST liability, Then against CGST, Then against SGST.

Output Tax Liabilities:

Output IGST = ₹ 1,96,000

Output CGST = ₹ 70,000

Output SGST = ₹ 70,000

Against Output IGST:

Output IGST = ₹ 1,96,000

Use IGST ITC = ₹ 1,96,000

Net IGST payable = ₹ 1,96,000 - ₹ 1,96,000 = ₹ 0

Remaining IGST ITC = ₹ 3,08,000 - ₹ 1,96,000 = ₹ 1,12,000

Against Output CGST:

Output CGST = ₹ 70,000

Use remaining IGST ITC = ₹ 70,000 (since IGST ITC can be used for CGST)

Net CGST payable = ₹ 70,000 - ₹ 70,000 = ₹ 0

Remaining IGST ITC = ₹ 1,12,000 - ₹ 70,000 = ₹ 42,000

Against Output SGST:

Output SGST = ₹ 70,000

Use remaining IGST ITC = ₹ 42,000 (since IGST ITC can be used for SGST)

Net SGST payable = ₹ 70,000 - ₹ 42,000 = ₹ 28,000

Remaining IGST ITC = ₹ 0

Hence, Net IGST payable = ₹ 0, Net CGST payable = ₹ 0, Net SGST payable = ₹ 28,000.