Q.A supplier sells goods worth Rs 5,000 (excluding tax) within the same state at a GST rate of 12% (6% CGST + 6% SGST). Find the CGST amount, the SGST amount, and the total invoice value.

Apply each half-rate to the sale price separately, then add both to the sale price for the invoice total.

Sale price = Rs 5,000. CGST = 5,000 × 6/100 = Rs 300. SGST = 5,000 × 6/100 = Rs 300 (equal, since both use the same 6% rate).

Total invoice value = 5,000 + 300 + 300 = Rs 5,600. …

Alternative — compute the combined 12% first (5,000 × 12% = Rs 600) then halve it for CGST and SGST …

Adding only ONE of CGST or SGST to the sale price when computing the total invoice value understates the amount the customer actually pays — both components mus …