invoice and return

Your query is not cleared.

But, I assumed and reply following...

1. Purchase from Inter State = Rs. 400000 + IGST @ 18% Rs. 72000

2. Purchase Local = Rs. 200000 + (CGST @ 9 & SGST @ 9) = Rs. 18000 + 18000

3. Sales to Inter state = Rs. 100000 + IGST 18% Rs. 18000

4. Sales Local = Rs. 600000 + (CGST @ 95 & SGST @ 9%) Rs. 54000 + Rs. 54000

Adjustments:

IGST (Output - Input) = 18000 - 72000 = (54000)

CGST (Output - Input) = 54000 - 18000 = 36000 - 36000 (c/f from IGST) = 0 (balance in IGST Rs. 18000)

SGST (Output - Input) = 54000 - 18000 = 36000 - 18000 (c/f from IGST) = 18000.

Then, finally SGST liability Rs. 18000 (its in my mobile - So any mistake i'll Reply tomorrow)