From the following details pertaining to Ashwathama, a registered dealer engaged in purchase and sale of goods, ascertain the GST liability (SGST/CGST/IGST) for the month of November, 2017: Particulars Amount (₹) Sale pr

Determination of GST Liability of Ashwathama for the month of November, 2017 Particulars Amount (₹) Sale price charged to customers within State (excluding GST) 12,50,000 Add: Commission charged to buyers [See Note 1] 12,000 Packing and forwarding expenses incidental to sale [See Note 1] 18,000 Weighment charges, shown separately in invoices [See Note 1] 9,500 12,89,500 Less: Prompt payment discount, indicated in invoice 1% [See Note 2] 12,500 Value of taxable supply 12,77,000 SGST at 9% 1,14,930 CGST at 9% 1,14,930 Total GST Payable (SGST + CGST) 2,29,860 Notes: 1. As per Section 15 of the CGST Act, 2017, all incidental expenses like commission, packing & forwarding, weighment charges will form part of the taxable supply. 2. Prompt payment discount is deductible, since it is known at the time of supply.