Z Ltd. registered under GST and having opted for simplified composition scheme (as prescribed under Notification No. 2/2019 - CT (Rate) has furnished the following details: Supply of services (attracting GST @ 18%) ₹ 20,

Calculation of Tax Liability of Z Ltd. under New Composition Scheme Particulars Amount Tax Rate CGST SGST Total Supply of Services 20,00,000 3% + 3% 60,000 60,000 1,20,000 Supply of Goods 20,00,000 3% + 3% 60,000 60,000 1,20,000 Inward Supplies attracting RCM 5,00,000 9% + 9% 45,000 45,000 90,000 Total Tax Liability 45,00,000 1,65,000 1,65,000 3,30,000 Total Tax liability of ₹ 3,30,000 shall be paid through electronic cash ledger.