M/s Popli & Co., a partnership firm, registered supplier under GST in Bhopal (Madhya Pradesh State), has provided the following information for…

Computation of net GST payable in cash Particulars CGST @ 9% (₹) SGST @ 9% (₹) IGST @ 18% (₹) Output tax liability [Refer Working Note 1] 40,491 40,491 54,000 Less: ITC available [Refer Working Note 2] 2,250 2,250 - Net GST payable 38,241 38,241 54,000 Add: Tax Payable under reverse charge to be paid in cash [The amount available in the electronic credit ledger may be used for making any payment towards output tax. Further, output tax means the tax chargeable on taxable supply of goods and/or services but excludes tax payable on reverse charge basis. Thus, tax liability under reverse charge has to be paid in cash] 2,250 2,250 Total GST Payable in cash 40,491 40,491 54,000 Working Notes 1. Computation of total value of taxable supplies made by M/s Popli & Co. for the month of October, 2024 Particulars Amount (₹) CGST (₹) SGST (₹) IGST (₹) Taxable under Forward Charge Sponsorship Services to Mr. Balkishan Das. [Since Sponsorship services are provided neither to partnership firm nor body corporate so taxable under forward charge. Also it is an Intra-State Supply] 2,50,000 22,500 22,500 Services of processing the tomatoes into ketchup and packing of the same to Mr. Abhilash [Taxable, since processing of Tomatoes into ketchup alters the essential characteristics of agriculture produce. Also, it is a Intra- State Supply.] 99,900 8,991 8,991 Information Technology services [Import of services from a non-related person without consideration, in the course or furtherance of business is not a supply.] Nil Training and performance appraisal services to ABC Private Limited [Taxable; the place of supply of services in relation to training and performance appraisal to a registered person, shall be the location of such person. Thus, place of supply is Kerala and hence an inter-State transaction.] 3,00,000 54,000 Training and performance appraisal services to Babu Cones. [Taxable, the place of supply of services in relation to training and performance appraisal to an unregistered person, shall be the location where the services are actually performed. Thus, place of supply is Bhopal, hence Intra-State transaction] 1,00,000 9,000 9,000 Total Output Tax Liability 40,491 40,491 54,000 Taxable under Reverse Charge Rent paid for residential unit [Service by way of renting of residential dwelling to a registered person is taxable under reverse charge mechanism] 25,000 2,250 2,250 42,471 42,471 54,000 2. Computation of ITC that can be availed by M/s Popli & Co. for the month of October, 2024 Particulars CGST (₹) SGST (₹) IGST (₹) Rent paid to residential dwelling for providing DSA services [ITC is available as services are used in the course or furtherance of business.] 2,250 2,250 Purchase of Machinery [Blocked credit in terms of section 17(5) of the CGST Act, 2017] Nil Total ITC 2,250 2,250 -