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Apportionment Input Tax
05-05-2010, 07:14 PM,
Apportionment Input Tax
Dear All Tax Related Persons

I need your extreem help regarding Apportionmant Input Tax.

1) What is Apportionment Input Tax ?
2) How is Calculate ?
3) Why we does pay this amount to Govt ?
4) What is the Purpose of this Tax
5) What is Calculation Fomula please describe in detail all answers ?

I am ending a query please solve it .....

Taxable Supplies 11646,636/-
Exempt Supplies 9,440,289/-
Supplies 21,086,925/-
Input Tax Paid on Purchase 1,296,946/-
Output Tax 1,863,462

Kindly Solve this step by step and in understanding method

I am waiting your good reply try to soon answer me please


05-05-2010, 09:07 PM,
Out put Tax = 1,863,462

<b>Admissible Input Tax</b>

=Input Tax / Total Supplies X Value of Taxable Supplies

=1,296,946 / 21,086,925 X 11646,636

= 716,323

<b>Tax Liability</b>

= Output Tax - Admissible Input Tax
= 1,863,462 - 716,323
= 1,147,138

1,147,138/= Rupees shell be paid with return.
05-27-2010, 04:44 PM,

please refer SRO. 698(I)/96
05-27-2010, 04:46 PM,
but make sure u r supplying exempted goods , if it is zero rated then the case will be different.

05-27-2010, 08:29 PM,
Ji sarfarz bhi nay bilkul sahi kaha hay k agar ye exempt suplies nahi hayn to ye calculation nahi ho gi,,,,,, aksar log exempt or 0 Rated supplies dono ko hi exempt samajhty han,, halanky dono may or in ki calculation may farak hota hay,,, is liye is baat ka khayal rakhna chayea k aap ji item ko exempt samajh rahay hayn kahin wo 0 rated to nahi hay...
05-30-2010, 09:56 PM,
apportionment means allocating input tax to taxable supplies and exempt supplies.. apportioned input tax on exempt supplies shall not be admissible. as above brother subtracted only input tax relating to taxable supplies from output tax. and its formula is

admissible input tax= (input tax/value of total supplies(exclusive GST)) *value of taxable supplies(exclusive GST)

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