M/s. ABC Corporation Pvt. Ltd., a registered dealer of Mumbai furnishes you following information for the month of February 2025: S. No. Particulars…

Computation of the GST liability of M/s. ABC Corporation Pvt. Ltd. for the month of February 2025 Particulars Value (₹) CGST @ 9% (₹) SGST @ 9% (₹) IGST @ 18% (₹) GST liability under forward charge Intra-State supply of taxable goods [In case of supply of goods, GST is not payable at the time of receipt of advance, but at the earlier of the date of issue of invoice or last date of issue of invoice (when the goods are removed).] 2,00,000 18,000 [2,00,000 x 9%] 18,000 [2,00,000 x 9%] Nil Accommodation services provided in Mumbai [Exempt since supply of accommodation services having value of supply less than or equal to 20,000 per person per month is exempt provided it is supplied for a minimum continuous period of 90 days.] 2,34,000 Nil Nil - Intra-State supply of services by way of pure labour contracts for repairing a single residential unit [Taxable, since pure labour contracts of only construction/ erection/ commissioning/ installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex are exempt. Thus, pure labour contracts of repairing of a single residential unit otherwise than as a part of a residential complex are not exempt.] 50,000 4,500 [50,000 x 9%] 4,500 [50,000 x 9%] - GST liability under forward charge [A] 22,500 22,500 Nil GST liability under reverse charge Professional fees paid to Ms. Udan Mehta located in a non-taxable territory [B] [Tax on a service supplied by a person located in non-taxable territory to a person located in taxable territory is payable under reverse charge. Thus, in case of import of service, tax is payable by the person importing such service under reverse charge.] 70,000 - - 12,600 [70,000 x 18%] Total GST liability = [A] + [B] 22,500 22,500 12,600