1) A taxable person has made following supplies in January, 2018 - Sales within the State Rs. 2,00,000. Exports out of India- Rs. 60,000. Supplies to SEZ located within the State - Rs. 40,000. He does not intend to clear goods under Letter of Undertaking (LUT) or bond. The input tax credit available to him during January,2018-IGST - Nil. CGST - Rs. 10,000. SGST - Rs. 20,000. There is no opening balance in his electronic cash ledger or electronic credit ledger. Tax rates are - SGST - 9% CGST - 9%, IGST - 18%. How much amount is payable by him in cash? a) CGST Rs. 8,000 SGST - Nil b) CGST Rs. 11,600 SGST Rs. 1,600 c) CGST Rs. 8,000, SGST - Nil, IGST Rs. 5,200 d)CGST Rs. 8,000 SGST - Nil, IGST - Rs. 16,000
