M/s. Nivedita Private Limited is a manufacturer of Televisions at Mohali, Punjab and has a Service center at Bhatinda, Punjab. The company has taken…

(i) Computation of GST payable on outward supply Particulars Value (₹) CGST (₹) SGST (₹) IGST (₹) Supply of televisions to M/s Shine Electronics Ltd. located at Ludhiana, Punjab [The credit note issued on 30.11.2025 is invalid as valid credit note can be issued till 30th November 2024 and thus, GST Liability will not be reduced in respect to such credit Note.] 20,00,000 1,80,000 [20,00,000 x 9%] 1,80,000 [20,00,000 x 9%] Nil Transfer of raw material to Service Centre located at Bhatinda branch. [Transfer of goods between branches having same GST registration is NOT a supply] 1,80,000 Nil Nil Nil Advance received from M/s New Electro Divine for purchase of television [GST on advance received for supply of goods of 3,50,000 will be payable at the time of issuance of invoice.] 3,50,000 Nil Nil Nil Received advance from M/s. New Electro Divine for undertaking optional Annual Maintenance Charges (AMC) of television [GST on advance received for supply of services will be payable at the time of receipt of advance. Since, the place of supply of services made to a registered person is location of recipient i.e. Delhi, it would be Inter-state Supply.] 50,000 Nil Nil 9,000 [50,000 x 18%] GST Payable on outward supplies 1,80,000 1,80,000 9,000 (ii) GST Payable under Reverse Charge Mechanism Particulars Value (₹) CGST (₹) SGST (₹) IGST (₹) Freight paid for transportation of Television to a registered tempo owner who issued invoice without any GST. (RCM is applicable if GTA provides service of transportation of goods by road to a body corporate.) 50,000 1,250 [50,000 x 2.5%] 1,250 [50,000 x 2.5%] Nil Paid rent of factory and service centre to Mr. Rakesh who is an unregistered person (Renting of immovable property other than residential dwelling from an unregistered person to a registered person is taxable under reverse charge mechanism) 1,20,000 10,800 [1,20,000 x 9%] 10,800 [1,20,000 x 9%] Nil Security services received from M/s Safety-n-Security Services registered under composition scheme at Jalandhar, Punjab. (Security services provided by any person other than a body corporate to a registered person is taxable under reverse charge mechanism (RCM)). 25,000 2,250 [25,000 x 9%] 2,250 [25,000 x 9%] Nil Total GST payable under RCM 14,300 14,300 (iii) Input Tax Credit Particulars Value (₹) CGST (₹) SGST (₹) IGST (₹) Purchase of raw material from M/s Electo Enterprises Pvt. Ltd. [ITC on purchase of raw materials of 1,20,000 is not allowed as invoice for supply of goods uploaded after filing of Annual Return for FY 2024-25] 23,80,000 2,14,200 [23,80,000 x 9%] 2,14,200 [23,80,000 x 9%] ITC is available on rent paid under reverse charge mechanism 1,20,000 10,800 [1,20,000 x 9%] 10,800 [1,20,000 x 9%] Nil ITC is available on freight paid for transportation of television under reverse charge mechanism 50,000 1,250 [50,000 x 2.5%] 1,250 [50,000 x 2.5%] Nil ITC is available on receipt of security services 25,000 2,250 [25,000 x 9%] 2,250 [25,000 x 9%] Nil Total ITC Available 2,28,500 2,28,500