Receipt of goods and services inter-State and supply of goods and services also inter-state

Receipt of goods and services inter-State and supply of goods and services also inter-state :

Illustration – Value of supply of goods and services in inter-state- Rs 1,200. Value of receipt of goods and services inter-State- Rs 1,000. IGST rate on receipts is 20%.
Details                                                                                                                                                                                                  SGST                   CGST                   IGST
Tax payable on inter-state supply of goods and services of Rs 1,200                                                                                                                                           240
Input tax credit of taxes paid on input goods and services of Rs 1,000 available in Electronic Credit Ledger                                                                  200
Net tax payable by cash by the dealer in Electronic Cash Ledger

Illustration – Value of supply of goods and services in inter-state- Rs 100. Value of supply of goods and services intra-state – Rs 1,100. Value of receipt of goods and services inter-State- Rs 100. Value of goods received intra-state – Rs 900. IGST rate on receipts and supply is 20%. SGST and CGST rate on receipt and supply is 10% each.
Details                                                                                                                                                                                                   SGST                    CGST                     IGST
Tax payable on inter-state supply of goods and services of Rs 100                                                                                                                                                     20
Tax payable on intra-state receipt of Rs 1,100                                                                                                                              110                       110
Input tax credit of taxes paid on inter-state receipt of input goods and
services of Rs 900 available in Electronic Credit Ledger                                                                                                                                                                        180
Input tax credit of taxes paid on intra-state receipt of input goods and
services of Rs 100 available in Electronic Credit Ledger                                                                                                             10                            10
Net tax payable by cash by the dealer in Electronic Cash Ledger                                                                                             40                           Nil                        Nil
IGST credit can be utilized for payment of IGST, CGST and SGST in that order.
IGST credit of Rs 60 has been utilized by the assessee for payment of SGST. The State should have got entire Rs 110. Hence, amount of Rs 60 will be credited by Central Clearing Agency to account of that State.