1) Within State and then state to state:-
ABC PVT. LTD.(Maharashtra) purchase goods from 123 PVT. LTD.(Maharashtra).
Invoice:- Product Price = 10,000/-
SGST :- 9% (10,000*9%)= 900/-
CGST :- 9%(10,000*9%)= 900/-
That means ABC company paid GST to 123 company total 1,800/-...
Now ABC company sale this goods to ZZZ Enterprice(West Bengal)..
Sale invoice:- Product Price = 20,000/-
IGST :- (20,000/-*18%)= 3,600/-
Now the result is ABC company paid
SGST Rs. 900/- to 123 company.
CGST Rs. 900/- to 123 company.
And ABC company collect :-
IGST Rs. 3,600/- from ZZZ company.
Now ABC company will paid tax to government Rs. 3,600/- or (3,600-900-900)= 1,800/-?