SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Purchase Invoice Bills Sundry Creditors

Bill
Party Names Ledgers Item Names Quantity Rate Amount
No
Mouse 10 Pcs 75 Rs
Keyboard 10 Pcs 150 Rs
1 Ali Computer Purchase
Usb Hub 15 Pcs 25 Rs
Monitor 8 Pcs 4500 Rs

50-500
Sugar 40 Rs
Kg
Oil 80 Ltr 90 Rs
2 Sharma Pvt Ltd Purchase
12-800
Rice 45 Rs
Kg
Namkeen 5 Kg 90 Rs

Fan 65 Pcs 120 Rs

LED Bulb 70 Pcs 85 Rs
3 XYZ Electronics Purchase
Table Fan 14 Pcs 250 Rs
Cooler 5 Pcs 2500 Rs

Note Book 100 Pcs 25 Rs

Pencils 150 Pkt 4 Rs
4 Jain Stationary Purchase
Writing Pads 20 Box 25 Rs
Markers 25 Pcs 30 Rs

Wireless 18 Pcs 75 Rs
Switch 100 Pcs 150 Rs
5 Bansal Pvt Ltd Purchase Logitech Mouse 15 Pcs 250 Rs
15 Pcs
Wireless
350 Rs
Keyboard

30-500
Sugar Kg 40 Rs
Oil 20 Ltr 90 Rs
6 Sharma Pvt Ltd Purchase
10-500
Rice Kg 45 Rs
Namkeen 10 Kg 90 Rs

Page | 1
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Windows Xp 100 Cd 1200 Rs

Windows 7 120 Cd 1200 Rs
Microsoft Corporation
7 Purchase Windows 8 110 Cd 1400 Rs
Private Limited
Windows 10 120 Cd 1400 Rs
Office Software 200 Cd 1000 Rs

Coffee 500 Gm 150 Rs

22-900
Salt Kg 15 Rs
8 Rakshit Kirana Store Purchase
Jeera 500 Gm 120 Rs
10-500
Shakkar Kg 80 Rs

12000
Oppo 6 Box Rs
Intex 8 Box 9000 Rs
11000
9 Sonu Mobile Purchase Asus 7 Box Rs
12000
Lenovo 3 Box Rs
21000
Oneplus 4 Box Rs

Usb Hub 12 Pcs 25 Rs

Wire 10 Box 42 Rs
10 Royal Computers Purchase Monitor 12 Pcs 1400 Rs
C.P.U 12 Pcs 3000 Rs
Hard Disk 10 Pcs 2500 Rs

Mouse 12 Pcs 75 Rs
Keyboard 12 Pcs 150 Rs
11 Bansal Pvt Ltd Purchase
Usb Hub 25 Pcs 25 Rs
Monitor 6 Pcs 4500 Rs

Coffee 200 Gm 150 Rs

35-500
Salt Kg 15 Rs
12 Rakshit Kirana Store Purchase
Jeera 1 Kg 120 Rs
10-500
Shakkar Kg 80 Rs

Page | 2
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Fan 10 Pcs 120 Rs

LED Bulb 12 Pcs 85 Rs
13 XYZ Electronics Purchase
Table Fan 14 Pcs 250 Rs
Cooler 6 Pcs 2500 Rs

Drawing Pins 120 Pcs 25 Rs

Scissors 100 Pcs 15 Rs
14 Jain Stationary Purchase
Calculator 20 Pcs 250 Rs
White Board 25 Pcs 400 Rs

Usb Hub 10 Pcs 25 Rs

Wire 25 Box 42 Rs
15 Royal Computers Purchase Monitor 15 Pcs 1400 Rs
C.P.U 15 Pcs 3000 Rs
Hard Disk 15 Pcs 2500 Rs

Oppo Handfree 20 Pcs 450 Rs

Intex 2 Box 9000 Rs
11000
16 Sonu Mobile Purchase Asus 3 Box Rs
12000
Lenovo 6 Box Rs
Cover 100 Pcs 25 Rs

Windows Xp 150 Cd 1200 Rs

Windows 7 200 Cd 1200 Rs
Microsoft Corporation
17 Purchase Windows 8 90 Cd 1400 Rs
Private Limited
Windows 10 80 Cd 1400 Rs
Office Software 10 Cd 1000 Rs

Mouse 15 Pcs 75 Rs
Keyboard 15 Pcs 150 Rs
18 Bansal Pvt Ltd Purchase Usb Hub 15 Pcs 25 Rs
Monitor 15 Pcs 4500 Rs

Colored Pens 1000 Pcs 5 Rs

Rubber Bands 150 Pkt 4 Rs
19 Jain Stationary Purchase
Eraser 1000 Pcs 3 Rs
Highlighter 100 Pcs 10 Rs

Page | 3
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Solid State Drive 25 Pcs 2500 Rs

Optical Drive 20 Pcs 150 Rs
20 A to Z Computer Purchase SMPS 10 Pcs 550 Rs
Video Card 30 Pcs 120 Rs
Wireless Card 15 Pcs 120 Rs

Brick Hammer 10 Pcs 135 Rs

Chisel 70 Pcs 75 Rs
21 Horvath Construction Purchase
Hand Dill Machine 2 Pcs 1500 Rs
Wier Brush 10 Pcs 35 Rs

50-500
Sugar Kg 40 Rs
Oil 80 Ltr 90 Rs
22 Arshi Provision Store Purchase
12-800
Rice Kg 45 Rs
Namkeen 5 Kg 90 Rs

Jacket 4 Pcs 2599 Rs

Jeans 8 Pcs 850 Rs
23 Fashion Clothes House Purchase
Track Suit 2 Pcs 2500 Rs
T-Shirt 8 Pcs 450 Rs

Solid State Drive 25 Pcs 2500 Rs

Optical Drive 20 Pcs 150 Rs
24 A to Z Computer Purchase SMPS 10 Pcs 550 Rs
Video Card 30 Pcs 120 Rs
Wireless Card 15 Pcs 120 Rs

Monitor 8 Pcs 4500 Rs

Keyboard 10 Pcs 150 Rs
25 Dennis Dell Computer Purchase
Usb Hub 15 Pcs 25 Rs
Hard Disk 8 Pcs 4500 Rs

Page | 4
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Sales Invoice Bills Sundry Debtors

Bill
Party Names Ledgers Item Names Quantity Rate Amount
No
Mouse 2 Pcs 100 Rs
Keyboard 5 Pcs 190 Rs
1 Shyam Lal Singh Sales
Usb Hub 5 Pcs 200 Rs
Monitor 2 Pcs 5000 Rs

Sugar 2-500 Kg 45 Rs
Oil 2 Ltr 95 Rs
2 Praveen Kumar Singh Sales
Rice 1 Kg 50 Rs
Namkeen 2 Kg 95 Rs

Fan 5 Pcs 150 Rs

LED Bulb 2 Pcs 100 Rs
3 Ali Abbas Zaidi Sales
Table Fan 2 Pcs 300 Rs
Cooler 1 Pcs 4000 Rs

Note Book 2 Pcs 30 Rs

Pencils 5 Pkt 5 Rs
4 Hari Kumar Singh Sales
Writing Pads 2 Box 30 Rs
Markers 5 Pcs 35 Rs

Wireless 2 Pcs 150 Rs

Switch 6 Pcs 150 Rs
5 Mohd Khan Sales
Logitech Mouse 2 Pcs 300 Rs
Wireless Keyboard 2 Pcs 450 Rs

Sugar 2-800 Kg 45 Rs
Oil 2 Ltr 95 Rs
6 Himanshu Tyagi Sales
Rice 2-500 Kg 50 Rs
Namkeen 2 Kg 95 Rs

Windows Xp 2 Cd 1250 Rs
Windows 7 12 Cd 1500 Rs
7 Ankit Kumar Sales Windows 8 10 Cd 1500 Rs
Windows 10 12 Cd 1600 Rs
Office Software 20 Cd 1200 Rs

Page | 5
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Coffee 100 Gm 200 Rs

Salt 6 Kg 20 Rs
8 Nitin Sharma Sales
Jeera 100 Gm 140 Rs
Shakkar 1-500 Kg 100 Rs

14500
Oppo 1 Box Rs
10000
Intex 1 Box Rs
12000
9 Ajay Singh Sales
Asus 2 Box Rs
12000
Lenovo 1 Box Rs
21500
Oneplus 4 Box Rs

Usb Hub 11 Pcs 30 Rs

Wire 5 Box 50 Rs
10 Dennis Sales Monitor 6 Pcs 1500 Rs
C.P.U 2 Pcs 4000 Rs
Hard Disk 4 Pcs 3000 Rs

Mouse 5 Pcs 100 Rs

Keyboard 4 Pcs 190 Rs
11 John Sales
Usb Hub 5 Pcs 200 Rs
Monitor 2 Pcs 5000 Rs

Coffee 100 Gm 200 Rs

Salt 2 Kg 20 Rs
12 Arpit Singh Sales
Jeera 1-200 Kg 140 Rs
Shakkar 10 Kg 100 Rs

Fan 1 Pcs 150 Rs

LED Bulb 2 Pcs 100 Rs
13 Parwez Alam Sales
Table Fan 4 Pcs 300 Rs
Cooler 2 Pcs 4000 Rs

Drawing Pins 12 Pcs 30 Rs

14 Anvez Ansari Sales Scissors 12 Pcs 20 Rs
Calculator 2 Pcs 300 Rs
Page | 6
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

White Board 3 Pcs 450 Rs

Usb Hub 7 Pcs 30 Rs

Wire 6 Box 45 Rs
15 Dennis Sales Monitor 2 Pcs 1500 Rs
C.P.U 2 Pcs 3500 Rs
Hard Disk 2 Pcs 3000 Rs

Oppo Handfree 1 Pcs 500 Rs

10000
Intex 1 Box Rs
12000
16 Rashi Sharma Sales
Asus 1 Box Rs
13000
Lenovo 2 Box Rs
Cover 10 Pcs 50 Rs

Windows Xp 15 Cd 1250 Rs
Windows 7 20 Cd 1500 Rs
17 John Sales Windows 8 9 Cd 1500 Rs
Windows 10 5 Cd 1600 Rs
Office Software 2 Cd 1200 Rs

Mouse 1 Pcs 75 Rs
Keyboard 1 Pcs 150 Rs
18 Alishaan Sales Usb Hub 5 Pcs 25 Rs
Monitor 1 Pcs 4500 Rs
Windows 8 9 Cd 1500 Rs

Colored Pens 12 Pcs 10 Rs

Rubber Bands 100 Pkt 6 Rs
19 Mahin Alam Sales
Eraser 520 Pcs 4 Rs
Highlighter 20 Pcs 20 Rs

Solid State Drive 23 Pcs 3000 Rs

Optical Drive 21 Pcs 200 Rs
20 Shahnoor Alam Sales SMPS 1 Pcs 600 Rs
Video Card 15 Pcs 150 Rs
Wireless Card 10 Pcs 150 Rs

Page | 7
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Note Book 100 Pcs 25 Rs

Pencils 150 Pkt 4 Rs
21 Alishaan Stationary Sales
Writing Pads 20 Box 25 Rs
Markers 25 Pcs 30 Rs

Coffee 500 Gm 150 Rs

Biscuit 45 Pcs 10 Rs
22 Rakshit Kirana Store Sales Jeera 500 Gm 120 Rs
10-500
Shakkar 80 Rs
Kg

Windows Xp 100 Cd 1200 Rs

Windows 7 120 Cd 1200 Rs
Microsoft Corporation
23 Sales Windows 8 110 Cd 1400 Rs
Private Limited
Windows 10 120 Cd 1400 Rs
Office Software 200 Cd 1000 Rs

50-500
Sugar 40 Rs
Kg
Oil 80 Ltr 90 Rs
24 Arshi Provision Store Sales
12-800
Rice 45 Rs
Kg
Namkeen 5 Kg 90 Rs

Solid State Drive 25 Pcs 2500 Rs

Optical Drive 20 Pcs 150 Rs
25 A to Z Computer Sales SMPS 10 Pcs 550 Rs
Video Card 30 Pcs 120 Rs
Wireless Card 15 Pcs 120 Rs

Page | 8
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Purchase Invoice Bills Batch Wise Details

Bill Mfg Exp
Party Names Item Names Categories Quantity Rate Amount
No Date Date
06-04- 01-09-
Peracetamol
Fever 21 23 12 Box 55 Rs
05-07- 01-04-
Citrem Plus
Fever 21 22 50 Box 60 Rs
1 Abbas Mediacal Store
06-08- 01-11-
Crocin
Painkiller 21 24 20 Box 30 Rs
01-09- 01-08-
Fabi Flu
Fever 21 24 15 Box 40 Rs

07-02- 01-04-
Panadol Painkiller 20 24 30 Box 39 Rs
08-04- 01-04-
Gofen 400 Fever 22 24 50 Box 45 Rs
2 Aggarwal Medical Store
09-12- 01-04-
Aspirine 100 Painkiller 20 22 60 Box 65 Rs
10-01- 01-04-
Benadryl Cough 20 22 15 Syp 78 Rs

09-09- 01-10-
Cofsils Cough 20 25 20 Syp 112 Rs
10-04- 01-04-
Corex Cough 20 22 50 Syp 98 Rs
3 Alam Medical Store
01-04- 01-04-
Crocin
Painkiller 20 22 20 Box 30 Rs
08-04- 01-04-
Fabi Flu
Fever 20 22 15 Box 40 Rs

07-02- 01-04-
Panadol Painkiller 20 24 60 Box 39 Rs
08-04- 01-04-
Gofen 400 Fever 22 24 15 Box 45 Rs
4 Aggarwal Medical Store
09-12- 01-04-
Aspirine 100 Painkiller 20 22 50 Box 65 Rs
10-01- 01-04-
Benadryl Cough 20 22 10 Syp 78 Rs

20-04- 01-10-
Peracetamol
Fever 20 25 20 Box 55 Rs
5 Abbas Mediacal Store 20-04- 01-04-
Citrem Plus
Fever 20 22 45 Box 60 Rs
Crocin Painkiller 06-04- 01-04- 10 Box 30 Rs
Page | 9
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

20 22
07-04- 01-04-
Fabi Flu
Fever 20 22 20 Box 40 Rs

09-04- 01-03-
Cofsils Cough 20 24 80 Syp 112 Rs
01-06- 01-06-
Corex Cough 21 25 90 Syp 98 Rs
27-05- 01-05-
Crocin
Painkiller 20 23 50 Box 30 Rs
6 Zama Medical Agency
12-09- 01-01-
Fabi Flu
Fever 20 22 90 Box 40 Rs
20-03- 01-11-
Citrem Plus
Fever 20 23 50 Box 60 Rs
01-04- 01-06-
Peracetamol
Fever 20 22 50 Box 55 Rs

20-04- 01-10-
Citrem Plus
Fever 20 25 50 Box 60 Rs
20-04- 01-04-
Onabet Itch Cream 20 22 100 Crm 15 Rs
7 Gupta Medical Store
06-04- 01-04-
Fabi Flu
Fever 20 22 10 Box 40 Rs
07-04- 01-04-
Neosporin Itch Cream 20 22 15 Crm 45 Rs

07-02- 01-05-
Healthkart Multivitamin 20 24 1000 Cps 2.5 Rs
08-04- 01-04-
Mactotal Multivitamin 22 24 1500 Cps 2 Rs
09-12- 01-11-
8 Mahin Medical Agency Crocin
Painkiller 20 22 20 Box 30 Rs
10-01- 01-02-
Revital Multivitamin 20 22 100 Cps 10 Rs
07-04- 01-12-
Neosporin Itch Cream 20 22 15 Crm 45 Rs

09-04- 01-03-
Cofsils Cough 20 24 80 Syp 112 Rs
01-06- 01-06-
Corex Cough 21 25 90 Syp 98 Rs
9 Zama Medical Agency
27-05- 01-05-
Crocin
Painkiller 20 23 50 Box 30 Rs
12-09- 01-01-
Fabi Flu
Fever 20 22 90 Box 40 Rs

Page | 10
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

20-03- 01-11-
Revital Multivitamin 20 23 80 Cps 10 Rs
01-04- 01-06-
Citrem Plus
Fever 20 22 45 Box 60 Rs

06-04- 01-09-
Zincovit Multivitamin 20 23 150 Tab 3.5 Rs
05-04- 01-10- 46.70
Ketorol Gel Pain Cream 20 22 35 Crm Rs
10 Lucky Medical Store
06-04- 01-09-
Gofen 400 Fever 20 24 20 Box 45 Rs
01-04- 01-04-
Aspirine 100 Painkiller 21 24 55Box 65 Rs

06-04- 01-09-
Peracetamol
Fever 21 23 12 Box 55 Rs
05-07- 01-04-
Citrem Plus
Fever 21 22 50 Box 60 Rs
11 Abbas Mediacal Store
06-08- 01-11-
Crocin
Painkiller 21 24 20 Box 30 Rs
01-09- 01-08-
Fabi Flu
Fever 21 24 15 Box 40 Rs

07-02- 01-05-
Healthkart Multivitamin 20 24 1000 Cps 2.5 Rs
08-04- 01-04-
Mactotal Multivitamin 22 24 1500 Cps 2 Rs
09-12- 01-11-
12 Mahin Medical Agency Crocin
Painkiller 20 22 20 Box 30 Rs
10-01- 01-02-
Revital Multivitamin 20 22 100 Cps 10 Rs
07-04- 01-12-
Neosporin Itch Cream 20 22 15 Crm 45 Rs

06-04- 01-09-
Peracetamol
Fever 21 23 12 Box 55 Rs
05-07- 01-04-
Citrem Plus
Fever 21 22 50 Box 60 Rs
13 Abbas Mediacal Store
06-08- 01-11-
Crocin
Painkiller 21 24 20 Box 30 Rs
01-09- 01-08-
Fabi Flu
Fever 21 24 15 Box 40 Rs

Page | 11
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

07-02- 01-04-
Panadol Painkiller 20 24 30 Box 39 Rs
08-04- 01-04-
Gofen 400 Fever 22 24 50 Box 45 Rs
14 Aggarwal Medical Store
09-12- 01-04-
Aspirine 100 Painkiller 20 22 60 Box 65 Rs
10-01- 01-04-
Benadryl Cough 20 22 15 Syp 78 Rs

09-09- 01-10-
Cofsils Cough 20 25 20 Syp 112 Rs
10-04- 01-04-
Corex Cough 20 22 50 Syp 98 Rs
15 Alam Medical Store
01-04- 01-04-
Crocin
Painkiller 20 22 20 Box 30 Rs
08-04- 01-04-
Fabi Flu
Fever 20 22 15 Box 40 Rs

Page | 12
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

WHAT IS GST

GST was launched in India from 1 July 2017 by the Government of India.

Us se Pehle VAT tha Jiski Full Form Value Added Tax hai. Ab Jabki VAT almost khatam ho Chuka hai.

GST
[Goods & Service Tax]

 Jisme Goods ka matlab hota

hai maal.
 Service ka matlab hota hai
sewa.

By government kisi bhi type ke maal ya kisi bhi type ki service par lagaya gaya tax Goods & Service tax
(GST) kehlata hai.

Page | 13
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Ab Gst kab lagta hai, kyun lagta hai, kitna lagta hai kaise lagta hai aur kis par lagta hai ye
samajhte hai.

TYPE OF BUSINESS

Sab se pehle ye samajh lete hai ki Business kitne type ke hote otherwise Nature of business. koi bhi
business only 2 hi type ke hote hai.

1. Business For Purchase & Sales Of Goods

Jisme Kisi Bhi Tarah ka Maal Kharida Ya Becha Jata ho Jaise Electronics Shop Jisme Fridge, AC,
TV ko Kharida aur Becha Jata Hai. Jaise Mobile Ki Shop Jisme Mobile Ko Kharida Bec ha Jata
hai. Ye Sab Purchase & Sales ki Category me aate hai Jisme Kisi Bhi Type ke Product Ko Profit
Kamane Ke Liye aur Bechne ke Liye Kharida jata hai.

2. Business For Service Providing.

Jisme Kisi Bhi Tarah ki Sewa Ka Aadan Pardhan Hota ho Jaise Mobile Recharge, Telephone
Recharge, Internet Recharge, Item Repairing, Hotel Services, Restaurants Ye Sabhi Service ki
Category hai Jisme Na hi koi maal Kharida jata hai aur na hi Becha Jata hai balki Kisi Tarah Ki Service
Di Jaati Hai aur profit earn kiya jata hai.

Page | 14
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

WHO ARE COMPULSORY FOR GST REGISTRATION

Ab Government ke Rules ke according Jinki Ek Saal Ki Sales jisko Turnover bhi Bolte hai.
Jinka Ek Saal ka Turnover 40 Lakh Se Jyada hai Yaani 1 Saal me 40 lakh se jyada maal
bechte hai unko GST me Registration Karwana Jaruri hai.

Aur jo 1 saal me 20 Lakh se Jyada ki Services Dete hai yaani Maan Lijiye 1 Saal me 20
Lakh Se Jyada ka mobile Recharge karte hai unko Bhi GST me registration Karwana
Jaruri hai.

Ab Agar Kisi ka turnover 40 Lakh Se kam hai aur Services ka Turnover 20 Lakh Se kam
hai to bhi Firm ko GST me Registered Karwaya Ja Sakta Hai.Aur Jo GST me Registered
hote hai unko GST ko pura Len Den Rakhna Padta hai isi Liye GST registered Person ko
ek Accountant ki Jarurat padti hai.

DOCUMENT REQUIRED FOR GST REGISTRATION GST

Jisko Bhi GST me Registration karwana hai unko Diye Gaye Document ke sath gst.gov.in website
par Apply For GST registration form Bharna Padta hai.

1. Aadhar Card of Applicant

2. Pan Card of Applicant
3. Passport Size Photo of Applicant
4. Bank Account Front Page of Applicant
5. Valid Mobile Number of Applicant
6. Proof of Business Address (Electricity Bill etc)
7. Rent Agreement (if shop on Rent)
Page | 15
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

8. Firm Name

Ye Document GST Registration ke liye dene Padte hai Condition ke according 1 ya 2

Document ki aur jarurat pad sakti hai. Apply Karne ke Baad 3-5 din me Ek Number Milte
hai Jise GSTIN number kehte hai.

WHAT IS GSTIN NUMBER

GSTIN number ki Full Form GST Identification Number hai aur GSTIN number 15 Digit ke
Hote Hai.

First 2 Digit - State Code Hote hai (Jis Bhi State me Registration Hua Hai Uske According
Jaise Uttar Pradesh ka State Code 09 hai)

Next 10 Digit - Pan Card Number of Applicant

Next 1 Digit - Pan Card ke 4 me se Koi Bhi Ek Numeric number hota Hai
Next 1 Digit - By Default Z hota hai
Last 1 Digit - Randomly Kuch Bhi Ho Sakta Hai

Page | 16
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

TYPES OF GST RATES GST RATES

GST @ 00% - Wo Item ya services Jinpar Koi GST Tax nahi lagta (Khad Beej, Milk, Eggs)
GST @ 05% - Wo Item ya Services Jinpar 5% tax Lagta hai Jaise (Sugar, Spices, Tea)
GST @ 12% - Wo Item ya Services Jinpar 12% tax Lagta hai Jaise (Mobile Phones,
Computers)
GST @ 18% - Wo Item ya Services Jinpar 18% tax Lagta hai Jaise (Telephone, School
Bags)
GST @ 28% - Wo Item ya Services Jinpar 28% tax Lagta hai Jaise (Air Conditioners,
Cement, Luxury Items)

Kuch hi items ke example diye huye hai lekin bahut saare products hai jin par
government ke rules ke according diye gaye 5 tax rates me se koi bhi tax lagta hai.
hame ye jaan ne ki jarurat nahi hai ki kis item par kitna tax lagta hai. kyunki jitna bhi tax
lagta hai wo bill par likha huwa hota hai Duniya me bahut saare products hai aap kin kin
products ki GST rates jaan Paoge.

Page | 17
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

HOW GST APPLY

Jab Bhi Koi GST me Registered Firm Koi bhi Maal Kharidti hai to Jo Tax Bill Me
Lagke Aata hai Use Input Tax Kehte hai Ye Tax Item ke Anusar 0%, 5%, 12%, 18%
ya phir 28% kuch bhi ho sakta hai. Jaisa ki maine Bataya Tha ki Alag alag Item par
alag alag tax lagta hai.

Purchase me Jo Tax Laga hai wo ek tarah se Government ke paas deposit hota

hai. ham Government se ye tax wapas nahi le sakte lekin Customer se wapas is
tax ko le sakte hai

Jaise Jab wapas us kharide gaye maal ko ham bechenge tab to jo tax bill me ham
lagayenge use Output tax kehte hai aur jo sales me hamne tax lagaya hai us se
hamara wo tax wapas cover ho jata hai jo hamne purchase karte waqt
government ko tax pay kiya tha. Lekin Profit ke tax ka hissa hame government
ko dena padta hai.

Example:-
Maan Lijiye Hamne 100 Rs. ka ek item kharida jispar 5% tax hai yani 5 Rupye to
total bill hamara ho jayega 105 Rs. ka aur jo 5 Rs. Hamara Tax Laga Hai use Input
Tax Kahenge

Ab Sabhi Vyapar profit kamane ke liye karte hai to jo item hamne 100 Rs. ka
kharida tha use 110 Rs. Me Bechenge aur 110 me bechenge to 110 Rs. par 5%
tax lagega jo hota hai 5.50 Rs. ise bolte hai Output Tax

Ab hamne us Item Par 5 Rs. Tax Pehle Hi Pay Kar Diya Jab hamne Wo Item
Kharida Lekin Customer Se hamne 5.50 Rs. tax liya yani 10 Rs. Profit ka 5% Tax
50 Paise in Par Government Ka Hak Hota hai aur ye 50 Paise Hame Government
ko pay karne padte hai.

To Is Tarah Kisi Bhi Item Par GST tax lagta hai aur Is Tarah Input aur output tax ki
calculation hoti hai ummid hai aap logo ko ache se samajh me aa gaya hoga
badhte hai next topic ki taraf.

Page | 18
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

HOW GST APPLY IN INVOICE

Jab Bhi Ham Koi maal Kharidte hai to Bill Me GST lagke aata hai aur bechte hai tab GST
lagana Padta hai. GST ko 2 Tarah se Wasula jata hai

1. SGST (State Tax) & CGST (Central Tax)

Jab Bhi Koi Maal Ek Hi State Se Kharida Jata he Ya Ek Hi State me Becha Jata he
Jaise Main Uttar Pradesh ka hu aur Koi Item maine
Uttar Pradesh ke hi Kisi Seher se Kharida Aur Uttar Pradesh ke Hi kisi Seher me
Bech Diya To

SGST & CGST lagta hai wo bhi Tax Rate ka 50-50% For Example
Ek Mobile Jo 1000 Rs. Ka Hai Jiski Tax Rate 12% hai Use Maine Uttar Pradesh ke
hi Kisi Seher me bech diya to Is Type Tax Divide Hoga.

Mobile Value - 1000 Rs.

SGST 6% - 60 Rs.
CGST 6% - 60 Rs.
Total - 1120 Rs.

2. IGST (Interstate Tax) –

Jab Bhi Koi Maal Kisi Dusre State se Kharida Jata ho Ya Kisi Dusre State me
Becha Jata ho Jaise Main Uttar Pradesh Ko Hu Aur Koi Item Maine Punjab se
Kharida To IGST Lagta hai wo Bhi Jitni Tax Rate Hai uska 100% for Example Ek

Page | 19
https://onlinestudytest.com/
 SUPER SUCCESS INSTITUTE, MUZAFFARNAGAR

Mobile Jo 1000 Rs. Ka Hai Jiski Tax Rate 12% hai Use Maine Uttar Pradesh me
nahi Punjab ke Kisi Customer Ko Becha to Is Type Tax Divide Hoga.

Mobile Value - 1000 Rs.

IGST 12% - 120
Rs. Total -
1120 Rs.

To is type Agar Koi Bhi Maal Khud ke hi state me kharida ya khud ke hi state me bech
diya to SGST+CGST Lagega 50-50% aur agar kisi Dusre State Se Kharida aur Dusre hi
State me bech diya to IGST Lagega 100%

Page | 20
https://onlinestudytest.com/
 Super Success Institute
(https://sscstudy.com/)
Purchase GST Invoice Sundry Creditors
Bills GST
No Party Names Group Item Names Rate Quantity Rate Remarks
Mouse 18% 10 Pcs 75 Rs CGST
Raj
Computer Keyboard 18% 10 Pcs 150 Rs 50%
1 Computer
Parts Usb Hub 18% 15 Pcs 25 Rs SGST
State: UP
Monitor 18% 8 Pcs 4500 Rs 50%

50-500
Sugar 5% Kg 40 Rs CGST
Sharma Pvt Edible Oil 5% 80 Ltr 90 Rs 50%
2
Ltd State: UP items 12-800 SGST
Rice 5% Kg 45 Rs 50%
Namkeen 5% 5 Kg 90 Rs

Fan 18% 65 Pcs 120 Rs CGST

XYZ
Electrical LED Bulb 18% 70 Pcs 85 Rs 50%
3 Electronics
Items Table Fan 18% 14 Pcs 250 Rs SGST
State: UP
Cooler 18% 5 Pcs 2500 Rs 50%

Note Book 18% 100 Pcs 25 Rs CGST

Jain
Pencils 12% 150 Pkt 4 Rs 50%
4 Stationary Stationary
Writing Pads 18% 20 Box 25 Rs SGST
State: UP
Markers 12% 25 Pcs 30 Rs 50%

Wireless 18% 18 Pcs 75 Rs

CGST
Switch 18% 100 Pcs 150 Rs
Bansal Pvt Computer 50%
5 Logitech Mouse 18% 15 Pcs 250 Rs
Ltd State: UP Parts SGST
Wireless 50%
Keyboard 18% 15 Pcs 350 Rs

30-500
Sugar 5% Kg 40 Rs CGST
Sharma Pvt Edible Oil 5% 20 Ltr 90 Rs 50%
6
Ltd State: UP items 10-500 SGST
Rice 5% Kg 45 Rs 50%
Namkeen 5% 10 Kg 90 Rs
 Windows Xp 18% 100 Cd 1200 Rs
Microsoft Windows 7 18% 120 Cd 1200 Rs IGST
7 Corporation Software Windows 8 18% 110 Cd 1400 Rs 100%
State: Delhi Windows 10 18% 120 Cd 1400 Rs
Office Software 18% 200 Cd 1000 Rs

Coffee 5% 500 Gm 150 Rs

22-900 CGST
Rakshit
Edible Salt 0% Kg 15 Rs 50%
8 Kirana
Items Jeera 5% 500 Gm 120 Rs SGST
State: UP
10-500 50%
Red Chilli 5% Kg 80 Rs

12000
Oppo 12% 6 Box Rs
CGST
Intex 12% 8 Box 9000 Rs
50%
11000
Sonu Mobile Mobile SGST
9 Asus 12% 7 Box Rs
State: UP phone 50%
12000
Lenovo 12% 3 Box Rs
21000
Oneplus 12% 4 Box Rs

Usb Hub 18% 12 Pcs 25 Rs CGST

Royal Wire 18% 10 Box 42 Rs 50%
Computer
10 Computers Monitor 18% 12 Pcs 1400 Rs SGST
Parts
State: UP C.P.U 18% 12 Pcs 3000 Rs 50%
Hard Disk 18% 10 Pcs 2500 Rs

Mouse 18% 10 Pcs 75 Rs CGST

Big
Computer Keyboard 18% 10 Pcs 150 Rs 50%
11 Computer
Parts Usb Hub 18% 15 Pcs 25 Rs SGST
State: UP
Monitor 18% 8 Pcs 4500 Rs 50%

Wireless 18% 18 Pcs 75 Rs

Al-Haider Pvt Switch 18% 100 Pcs 150 Rs
Computer IGST
12 Ltd State: Logitech Mouse 18% 15 Pcs 250 Rs
Parts 100%
Bihar Wireless
Keyboard 18% 15 Pcs 350 Rs

Rajshaan Note Book 18% 100 Pcs 25 Rs

IGST
13 Store State: Stationary Pencils 12% 150 Pkt 4 Rs
100%
Raj Writing Pads 18% 20 Box 25 Rs
 Markers 12% 25 Pcs 30 Rs

Coffee 5% 500 Gm 150 Rs

CGST
Rakshit Biscuit 5% 45 Pcs 10 Rs
Edible 50%
14 Kirana Jeera 5% 500 Gm 120 Rs
Items SGST
State: UP 10-500 50%
Shakkar 5% Kg 80 Rs

Windows Xp 18% 100 Cd 1200 Rs

Microsoft Windows 7 18% 120 Cd 1200 Rs IGST
15 Corporation Software Windows 8 18% 110 Cd 1400 Rs 100%
State: Delhi Windows 10 18% 120 Cd 1400 Rs
Office Software 18% 200 Cd 1000 Rs

50-500
Sugar 5% Kg 40 Rs CGST
Arshi
Edible Oil 5% 80 Ltr 90 Rs 50%
16 Provision
Items 12-800 SGST
State: UP
Rice 5% Kg 45 Rs 50%
Namkeen 5% 5 Kg 90 Rs

Solid State Drive 18% 25 Pcs 2500 Rs CGST

A to Z Optical Drive 18% 20 Pcs 150 Rs 50%
Computer
17 Computer SMPS 18% 10 Pcs 550 Rs SGST
Parts
State: UP Video Card 18% 30 Pcs 120 Rs 50%
Wireless Card 18% 15 Pcs 120 Rs

30-500
Singh Sugar 5% Kg 40 Rs CGST
Provision Edible Oil 5% 20 Ltr 90 Rs 50%
18
Store Items 10-500 SGST
State: UP Rice 5% Kg 45 Rs 50%
Namkeen 5% 10 Kg 90 Rs

Fan 18% 65 Pcs 120 Rs CGST

Vinod
Electrical LED Bulb 18% 70 Pcs 85 Rs 50%
19 Electronics
Items Table Fan 18% 14 Pcs 250 Rs SGST
State: UP
Cooler 18% 5 Pcs 2500 Rs 50%

Delhi Perfume 28% 65 Pcs 120 Rs

Cosmetic IGST
20 Cosmetic Lipistic 28% 70 Pcs 85 Rs
items 100%
Store Body Spary 28% 14 Pcs 250 Rs
 State: Delhi Nail Polish 28% 25 Pcs 25 Rs

Brick Hammer 12% 10 Pcs 135 Rs

CGST
Horvath Chisel 12% 70 Pcs 75 Rs
50%
21 Construction Tools Hand Dill
SGST
State: UP Machine 12% 2 Pcs 1500 Rs
50%
Wier Brush 12% 10 Pcs 35 Rs

50-500
Arshi Sugar 5% Kg 40 Rs CGST
Provision Edible Oil 5% 80 Ltr 90 Rs 50%
22
Store items 12-800 SGST
State: UP Rice 5% Kg 45 Rs 50%
Namkeen 5% 5 Kg 90 Rs

Fashion Jacket 12% 4 Pcs 2599 Rs CGST

Clothes Jeans 12% 8 Pcs 850 Rs 50%
23 Cloths
House Track Suit 12% 2 Pcs 2500 Rs SGST
State: UP T-Shirt 12% 8 Pcs 450 Rs 50%

Solid State Drive 18% 25 Pcs 2500 Rs CGST

A to Z Optical Drive 18% 20 Pcs 150 Rs 50%
Computer
24 Computer SMPS 18% 10 Pcs 550 Rs SGST
Parts
State: UP Video Card 18% 30 Pcs 120 Rs 50%
Wireless Card 18% 15 Pcs 120 Rs

Monitor 18% 8 Pcs 4500 Rs CGST

Dennis Dell
Computer Keyboard 18% 10 Pcs 150 Rs 50%
25 Computer
Parts Usb Hub 18% 15 Pcs 25 Rs SGST
State: UP
Hard Disk 18% 8 Pcs 4500 Rs 50%

Purchase
Return Debit Note
Dennis Dell Computer USB 5 Pcs
Hard
Disk 3 Pcs

Delhi Cosmetic Store Pefume 5 Pcs

 Super Success Institute
https://sscstudy.com/
Sales GST Invoice Sundry Debtors
Bills GST
No Party Names Item Names Rate Quantity Rate Remarks
Mouse 18% 8 Pcs 85 Rs CGST
Raghu Raj Keyboard 18% 10 Pcs 190 Rs 50%
1
State: UP Usb Hub 18% 12 Pcs 30 Rs SGST
Monitor 18% 7 Pcs 5000 Rs 50%

40-500
Sugar 5% Kg 50 Rs CGST
Raju
Oil 5% 80 Ltr 90 Rs 50%
2 Shopkeeper
12-800 SGST
State: UP
Rice 5% Kg 45 Rs 50%
Namkeen 5% 5 Kg 90 Rs

Fan 18% 60 Pcs 145 Rs CGST

Jony Store LED Bulb 18% 70 Pcs 95 Rs 50%
3
State: UP Table Fan 18% 12 Pcs 450 Rs SGST
Cooler 18% 4 Pcs 3000 Rs 50%

Note Book 18% 90 Pcs 30 Rs CGST

Gupta Shop Pencils 12% 150 Pkt 6 Rs 50%
4
State: UP Writing Pads 18% 20 Box 30 Rs SGST
Markers 12% 25 Pcs 40 Rs 50%

Wireless 18% 18 Pcs 85 Rs

CGST
Switch 18% 100 Pcs 190 Rs
Salman Corner 50%
5 Logitech Mouse 18% 15 Pcs 300 Rs
State: UP SGST
Wireless 50%
Keyboard 18% 15 Pcs 350 Rs

25-500
CGST
Raju Sugar 5% Kg 50 Rs
50%
6 Shopkeeper Oil 5% 20 Ltr 100 Rs
SGST
State: UP 10-500 50%
Rice 5% Kg 50 Rs
 Namkeen 5% 10 Kg 100 Rs

Windows Xp 18% 100 Cd 1400 Rs CGST

Windows 7 18% 120 Cd 1500 Rs 50%
Naaz Computer
7 Windows 8 18% 110 Cd 1500 Rs SGST
State : UP
Windows 10 18% 120 Cd 1700 Rs 50%
Office Software 18% 200 Cd 1000 Rs

Coffee 5% 500 Gm 180 Rs

22-900 CGST
Jeevan Kirana Salt 0% Kg 20 Rs 50%
8
State: UP Jeera 5% 500 Gm 140 Rs SGST
10-500 50%
Red Chilli 5% Kg 100 Rs

13000
Oppo 12% 6 Box Rs
CGST
Intex 12% 8 Box 9500 Rs
50%
12000
Salman Corner SGST
9 Asus 12% 7 Box Rs
State: UP 50%
14000
Lenovo 12% 3 Box Rs
24000
Oneplus 12% 4 Box Rs

Usb Hub 18% 12 Pcs 30 Rs CGST

Wire 18% 10 Box 45 Rs 50%
Naaz Computer
10 Monitor 18% 12 Pcs 1500 Rs SGST
State : UP
C.P.U 18% 12 Pcs 4000 Rs 50%
Hard Disk 18% 10 Pcs 3000 Rs

Mouse 18% 10 Pcs 85 Rs CGST

Naaz Computer Keyboard 18% 10 Pcs 170 Rs 50%
11
State : UP Usb Hub 18% 15 Pcs 30 Rs SGST
Monitor 18% 8 Pcs 5000 Rs 50%

Wireless 18% 18 Pcs 90 Rs

Switch 18% 100 Pcs 160 Rs
A to Z Shop IGST
12 Logitech Mouse 18% 15 Pcs 300 Rs
State: Haryana 100%
Wireless
Keyboard 18% 15 Pcs 400 Rs

13 Gupta Shop Note Book 18% 100 Pcs 30 Rs CGST

 State: UP Pencils 12% 150 Pkt 5 Rs 50%
Writing Pads 18% 20 Box 30 Rs SGST
50%
Markers 12% 25 Pcs 35 Rs

Coffee 5% 500 Gm 160 Rs

CGST
Raju Biscuit 5% 45 Pcs 12 Rs
50%
14 Shopkeeper Jeera 5% 500 Gm 120 Rs SGST
State: UP 10-500 50%
Shakkar 5% Kg 90 Rs

Windows Xp 18% 100 Cd 1200 Rs CGST

Windows 7 18% 120 Cd 1400 Rs 50%
Super Computer
15 Windows 8 18% 110 Cd 1500 Rs SGST
State :UP
Windows 10 18% 120 Cd 1700 Rs 50%
Office Software 18% 200 Cd 1200 Rs

50-500
Sugar 5% Kg 50 Rs CGST
Radh Provision Oil 5% 80 Ltr 100 Rs 50%
16
State: UP 12-800 SGST
Rice 5% Kg 50 Rs 50%
Namkeen 5% 5 Kg 100 Rs

Solid State Drive 18% 25 Pcs 3000 Rs

Optical Drive 18% 20 Pcs 200 Rs IGST
Tammana Tech
17 SMPS 18% 10 Pcs 600 Rs 100%
State : Punjab
Video Card 18% 30 Pcs 140 Rs
Wireless Card 18% 15 Pcs 130 Rs

30-500
Sugar 5% Kg 45 Rs CGST
Raju
Oil 5% 20 Ltr 98 Rs 50%
18 Shopkeeper
10-500 SGST
State: UP
Rice 5% Kg 50 Rs 50%
Namkeen 5% 10 Kg 100 Rs

Fan 18% 65 Pcs 140 Rs CGST

Electronics Mall LED Bulb 18% 70 Pcs 95 Rs 50%
19
State: UP Table Fan 18% 14 Pcs 300 Rs SGST
Cooler 18% 5 Pcs 3000 Rs 50%

20 Bauty Queen Perfume 28% 60 Pcs 140 Rs CGST

 Store Lipistic 28% 70 Pcs 95 Rs 50%
State: UP Body Spary 28% 14 Pcs 300 Rs SGST
50%
Nail Polish 28% 25 Pcs 30 Rs

Brick Hammer 12% 10 Pcs 145 Rs

CGST
Chisel 12% 70 Pcs 80 Rs
Maharaj Mistri 50%
21 Hand Dill
State: UP SGST
Machine 12% 2 Pcs 1800 Rs
50%
Wier Brush 12% 10 Pcs 40 Rs

50-500
Sugar 5% Kg 45 Rs CGST
Ragh Pan Bhar Oil 5% 80 Ltr 120 Rs 50%
22
State: UP 12-800 SGST
Rice 5% Kg 55 Rs 50%
Namkeen 5% 5 Kg 100 Rs

Jacket 12% 4 Pcs 2600 Rs

New Clothes Jeans 12% 7 Pcs 1000 Rs IGST
23
State: Bihar Track Suit 12% 2 Pcs 3000 Rs 100%
T-Shirt 12% 8 Pcs 550 Rs

Solid State Drive 18% 22 Pcs 3000 Rs CGST

Optical Drive 18% 20 Pcs 200 Rs 50%
Super Computer
24 SMPS 18% 10 Pcs 600 Rs SGST
State :UP
Video Card 18% 28 Pcs 140 Rs 50%
Wireless Card 18% 15 Pcs 150 Rs

Monitor 18% 8 Pcs 5000 Rs

Bharat Trader Keyboard 18% 8 Pcs 200 Rs IGST
25
State: Haryana Usb Hub 18% 10 Pcs 30 Rs 100%
Hard Disk 18% 5 Pcs 4800 Rs

Sales Retured Credit Note

Super Computer Optical Mouse 2 Pcs
Video Card 4 Pcs
Bharat Traders USB Hub 5 Pcs