TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
Chapter 5: COMPOSITION LEVY
ELIGIBLE PERSONS:
Section 10(2) of the CGST Act, 2017 specifies the benefits of composition scheme shall not be
granted if a taxable person is:
a) Engaged in the supply of services [other than provided vide Sec. 10(1)]
b) Engaged in making any supply of goods which are not leviable to tax under this Act
c) Engaged in making any inter-state outward supplies of goods
d) Engaged in making any supply of goods through an electronic commerce operator who
is required to collect tax at source under section 52
e) A manufacturer of the Ice cream and other edible ice, whether or not containing cocoa,
Pan masala, Tobacco and manufactured tobacco substitutes and Aerated Water.
f) He is neither Casual Taxable Person nor Non-resident Taxable Person.
CONDITIONS AND RESTRICTIONS FOR COMPOSITION LEVY [RULE 5]
The person exercising the option to pay tax under section 10 shall comply with the following
conditions, namely:
a) He is neither Casual Taxable Person nor Non-resident Taxable Person
b) The goods held in stock by him have not been purchased from an unregistered
supplier and where purchased, he pays the tax under sub-section (4) of section 9;
c) He shall pay tax under section (3) or sub-section (4) of section 9 (RCM) on inward
supply of goods or services or both;
d) He was not engaged in the manufacture of goods as notified under section 10(2)(e)
during the preceeding financial year
e) He shall mention the words “Composition taxable person, not eligible to collect tax on
supplies” at the top of the bill of supply issued by him
f) He shall mention “composition taxable person” on every notice on signboard displayed
at a prominent place at his principal place of business and at every additional place or
places of business.
BENEFITS OF COMPOSITION LEVY
a) Easier and lesser number of compliances to be followed (returns, maintaining books of
record, issuance of invoices, etc.)
b) “Bill of Supply” is issued instead of “Tax Invoice”
c) Quarterly payment of taxes
d) A limited tax liability
e) High liquidity as taxes are at a lower rate
DISADVANTAGES OF GST
a) A limited territory of business, as the dealer is barred from carrying out inter-state
transactions
b) No input tax credit is available to composition dealers
c) The taxpayer will not be eligible to supply non-taxable goods under GST such as
alcohol and goods through an e-commerce portal.
GST Law
Page 1 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
WHEN CAN WE OPT FOR COMPOSITION LEVY?
Before the beginning of every financial year, a registered taxpayer is required to provide a
declaration on the GST Portal. This cannot be done anytime during the year. Form CMP02 must be used to opt into the composition scheme (both supplier of goods and service
provider)
LIMIT OF TURNOVER
(A) FOR GOODS
Special Category States: Aggregate Turnover shall not exceed Rs. 75 lacs for
Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and
Uttarakhand
Rest of India: Aggregate Turnover shall not exceed Rs. 1.5 crore
(B) FOR SERVICES / GOODS AND SERVICES
Aggregate turnover shall not exceed Rs. 50 lacs
Category of registered
person
Manufacturers
Restaurant services and
outdoor catering services
Any other eligible supplier
(trader)
Central
State/UT
Total
Basis
0.5%
2.5%
0.5%
2.5%
1%
5%
TO in State/ UT
TO in State/ UT
0.5%
0.5%
1%
Supplier of only services or
Mixed suppliers
3%
3%
6%
TO of Taxable supplies
of Goods and Services
in State / UT
TO if taxable supplies
in State / UT
PROBLEMS
1) Determine, whether in following cases, the dealer is eligible for Composition Scheme or
not:
a) Mr. Rahim is a dealer in who is selling taxable goods, exempted goods and non-taxable
goods (i.e. Liquor). His turnover in the preceeding financial year is Rs. 45 lacs, Rs. 10
lacs and Rs. 25 lacs for goods which are leviable to GST, exempted and non-taxable
respectively.
b) Mr. H registered in Hyderabad, who is selling goods from Telangana to Tamil Nadu.
Turnover of Mr. H is Rs. 73 lacs in the preceeding F.Y.
c) Mr. H registered in Hyderabad, who is purchasing from Tamil Nadu and selling goods
in Telangana. His turnover is Rs. 1 crore in preceeding F.Y.
d) Details of Purva textile ltd., a manufacturing concern for F.Y. 2019-20 was as follows:
Particulars
Amount (Rs.)
Intra-state supply of readymade garments in Rajasthan
30,00,000
Inter-state supply of auto-components in Gujarat
35,00,000
Total value of Taxable supplies
65,00,000
e) Mr. A of UP is a supplier of goods. His only customer is a SEZ unit in state of UP.
GST Law
Page 2 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
f)
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
Mr. A is supplier of goods making intra-state supplies. He is registered composition
supplier. He obtained as export order. Determine his status as composition dealer, if
he accepts the export order offer.
g) Peter England is a trader who sells his ready-made clothes online on Amazon India. He
received an order for Rs. 12,00,000 in the previous year. Peter England also supplied
goods from their own outlets. Aggregate turnover was Rs. 90 lacs.
h) Mr. X is in the business of manufacture of Pan Masala. With effect from 1-4-2020, he
wants to manufacture biscuits also. His aggregate turnover will not exceeds Rs. 50
lacs (both business).
i)
M Pvt Ltd. is having business establishment at Agra and Indore, both involved in
intra-state supplies. Can they opt for normal registration for Agra branch and
composition levy for Indore branch?
j)
Mr. Sitaram is running a consulting firm and also a readymade garment showroom,
registered in same PAN. Turnover of the showroom is Rs. 60 lacs and receipt of the
consulting firm is Rs. 12 lacs in the preceeding financial year.
k) Sabavala is a painter. He wants to display and sell his paintings in a trade fair
organized by Maharashtra govt. He has not sold his paintings earlier. His turnover is
not likely to be more than Rs. 15 lacs. Can he opt for composition levy?
2) XYZ Ltd. is a manufacturing concern in Mumbai. It opted for composition in F.Y. 202021. Total value of supplies including inward supplies taxed under RVM are Rs.
90,00,000.
Particulars
Amount (Rs.)
Intra state supplies @ 5%
40,00,000
Intra state supplies @ 12%
10,00,000
Intra state supplies made which are subject to 0% CGST
20,00,000
Intra state supplies which are wholly exempt
10,00,000
Value of inward supplies which is payable under RCM @ 5%
10,00,000
Compute composition tax liability and total tax liability.
GST Law
Page 3 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
Chapter 6: TIME OF SUPPLY
•
•
•
•
The time of supply fixes the point when the liability to charge GST arises.
It also indicates when supply is deemed to have been made.
GST act provides separate time of supply for goods and services.
The liability to pay tax on goods shall arise
o At the time of supply
o As determined in accordance with the provisions of this section.
Time of supply where tax is payable under forward charges
Time of supply of goods (Section 12(2))
• Non-composition Dealer
o Date of issue of invoice by supplier or the late date on which he is required to issue the
invoice under section 31(1) with respect to the supply.
•
Composition Dealer
Earliest of the following
a) Date of issue of invoice by supplier or the late date on which he is required to issue the
invoice under section 31(1) with respect to the supply.
b) Date on which the supplier receives the payment. (entering the payment in books of
accounts or crediting of payment in bank account whichever is earlier) with respect to the
supply.
General Time limit for Raising Invoice
• Before or at the time of
o Removal of goods for supply to the recipient, where the supply involves movement of
goods or
o Delivery of goods or making available thereof to the recipient in any other case.
Time of supply of services (Section 13(2))
a) Invoice issued within the time period prescribed under section 31(2)
Earlier of the following
o Date of issue of invoice by the supplier
o Date of receipt of payment (entering the payment in books of account or crediting of
payment in bank account whichever is earlier)
b) Invoice not issued within the time period prescribed under section 31(2)
Earliest of the following
o Date of provision of service
o Date of receipt of payment (entering the payment in books of accounts or crediting of
payment in bank account, whichever is earlier)
c) When the above events are uncertainable
o Date on which the recipient shows the receipt of services in his books of account.
IMPORTANT: Small advances upto Rs. 1,000: where the supplier of taxable service receives an
amount upto Rs, 1000 in excess of the amount indicated in the tax invoice the time of supply to the
extent of such amount shall at the option of the said supplier be the date of issue of invoice in respect
of such excess amount.
General time limit for raising invoice
Before or after the provision of service but within 30 days. (45 days in case of insurance / banking and
financial institutions including NBFC) from the date of supply of service.
GST Law
Page 4 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
Prof. Nikhil Nair
KSD’s MODEL COLLEGE (Autonomous)
Time of supply where tax is payable under reverse charge
Time of supply of goods (section 12(3))
Earliest of the following
1. Date of receipt of goods or
2. Date of payment as entered in books of accounts of the recipient or the date on which the
payment is debited to his books of accounts.
3. 31st from date of issue of invoice
time of supply of service (section 13(3))
Earliest of the following
1. Date of payment as entered in the books of accounts of the recipient or the date on which the
payment is debited to his bank account whichever is earlier or
2. 61st day from the date of issue of invoice.
Important: in both the above cases, where the above events are not ascertainable, the time of
supply shall be the date of entry in books of accounts of the recipient of supply.
import of service from associated enterprise
Date of entry in the books of accounts of the recipients or the date of payment whichever is earlier.
Time of supply of vouchers exchangable for goods and services
Supply of vouchers exchangeable for goods and services (Sec. 12(4) and 13(4))
1. Supply of goods and service is identifiable at the time of issue of voucher
• Date of issue of voucher
2. Other cases
• Date of redemption of voucher.
Time of supply of goods and services in Residual cases section 12(5) and 13(5)
1. Where a periodical return is required to be filed
• Date of filing such return
2. Other cases
• Date of payment of tax
Time of supply for addition in value by way of interest/late fee/penalty for delayed payment for
consideration
• Date on which the supplier receives such additions in value.
Change in rate of tax (Sec. 14)
This section applies where there is a change in the rate of tax in respect of goods and services or both.
This section has overriding effect over section 12 or 13.
•
•
•
•
•
DOI= date of issue of invoice
DOS = date of supply of goods or services
DOC= date of change in tax rate
DOP = date of receipt of payment being earlier of date of payment is entered in books of
accounts or date on which credited in bank account.
The date of receipt of payment shall be the date of credit in bank account if such credit in bank
account is after 4 working days from the date of change in tax rate.
Sec. 14
(a)(i)
DOS
Before DOC
DOI
After Doc
GST Law
DOP
After Doc
TOS is
DOP or DOI
whichever is
earlier
Page 5 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
(a)(ii)
(a)(iii)
(b)(i)
(b)(ii)
Before Doc
Before DOC
After DOC
After DOC
Before Doc
After DOC
Before DOC
Before DOC
After Doc
Before DOC
After DOC
Before DOC
B(iii)
After Doc
After DOC
Before Doc
Prof. Nikhil Nair
DOI
DOP
DOP
DOP or DOI
whichever is
earlier
DOI
Hint:
• If two of three dates (DOS, DOI, DOP) fall one side TOS would lie on that side
• TOS would be DOI or DOP only.
• If DOP or DOI both fall on same side then TOS = earlier of DOI or DOP.
CLASSWORK PROBLEMS:
1. Determine Time of Supply in following independent case as per the provisions of CGST, 2017:
Sr.
Date on which Goods are
available
Date of Invoice
1
2
3
4
5
6
7
12-12-2019
17-12-2019
25-12-2019
26-10-2019
18-12-2019
15-01-2020
17-02-2020
15-12-2019
20-12-2019
04-01-2020
16-10-2020
12-12-2019
16-01-2020
13-02-2020
Date of Receipt of Payment
06-11-2019
02-01-2020
23-01-2020
15-10-2020
10-12-2020
05-01-2020
12-02-2020
(Nov. 2018)
2. Determine the Time of Supply in each of the following cases as per the provisions of GST Act.
Sr.
Date of Removal of Goods
Date of Invoice
1
2
3
4
5
15-04-2019
15-05-2019
01-10-2020
04-12-2020
05-02-2021
18-04-2020
14-05-2020
16-10-2020
06-12-2020
10-02-2021
Date of Payment
29-04-2020
16-05-2020
19-10-2020
10-12-2020
08-02-2021
(April. 2019)
3. Determine the Time of Supply in each of the following cases as per the provisions of GST Act.
Sr.
Date of supply of Service
Date of Invoice
1
2
3
4
5
15-06-2019
14-08-2019
11-10-2019
06-02-2020
10-02-2020
20-06-2019
10-08-2019
15-11-2019
08-03-2020
09-03-2020
Date of Payment
29-06-2019
18-08-2019
13-10-2019
19-02-2020
23-03-2020
(Oct. 2019)
4. Determine the Time of Supply in each of the following cases as per the provisions of GST Act.
Sr.
Date of supply of Service
Date of Invoice
Date of Payment
1
2
3
16-07-2020
06-10-2020
04-12-2020
19-07-2020
17-11-2020
03-12-2020
24-07-2020
18-11-2020
06-01-2021
GST Law
Page 6 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
4
5
KSD’s MODEL COLLEGE (Autonomous)
10-01-2021
16-02-2021
10-02-2021
28-02-2021
Prof. Nikhil Nair
15-02-2021
18-02-2021
(April. 2019)
5. Determine the Time of Supply in each of the following independent cases in accordance with
provisions of CGST, 2017 if recipient is liable to pay tax on reverse charge basis:
Date of
Invoice
Date of receipt of
Goods
Date of Payment in
Books
Date when payment debited
in Bank account
01-10-2020
01-10-2020
01-10-2020
01-10-2020
05-10-2020
15-10-2020
15-10-2020
15-11-2020
10-10-2020
10-10-2020
12-10-2020
18-11-2020
12-10-2020
12-10-2020
10-10-2020
20-11-2020
6. Determine the time of supply from given information
May 4
Supplier invoice goods taxable on reverse charge basis to bridge and co. (30
days from the date of issuance of invoice elapse on June 3)
May 12
Bridge & co. receives the goods
May 30
Bridge and co. make the payment
7. Determine the time of supply from given information
May 4
Supplier invoice goods taxable on reverse charge basis to Pillar and co. (30
days from the date of issuance of invoice elapse on June 3)
June 12
Pillar & co. receives the goods
July 3
Payment made for goods.
8. Ms Reema purchased a gift voucher from shoppers stop worth Rs. 1,500 on 30/10/2018 and
gifted to his friend on 4/11/2018. Her friend encashed the same on 1/01/2019 for purchase a
handbag. Determine the time of supply.
GST Law
Page 7 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
Chapter 7: INPUT TAX CREDIT (ITC)
Who can take ITC?
Every registered person shall be entitled to ITC charged on inward supply of goods and/or services.
It should be noted that two branches in different states have different GSTIN and are treated as different
entities. Hence, these branches cannot claim ITC of each other.
Which input taxes are eligible for ITC?
Input tax in relation to a registered person means the IGST, CGST, SGST & UTGST charged on any
supply of goods or services or both made to him and includes:
a) The integrated goods and services tax charged on imports;
b) The tax payable under the provisions of S. 9(3) and 9(4) of the CGST Act, 2017 [reverse charge
of CGST];
c) The tax payable under S. 5(3) and 5(4) of the IGST Act, 2017 [reverse charge of IGST];
d) The tax payable under S. 9(3) and 9(4) of the respective SGST Act [reverse charge of SGST];
e) The tax payable under S. 7(3) and 7(4) of UTGST Act [reverse charge of CGST],
but does not include the tax paid under the composition levy.
Which inputs are eligible for ITC?
ITC can be availed on – Goods, Services and Capital goods used or intended to be used by a supplier in
the course or furtherance of business.
In case of capital goods, it should be noted that the value of CG is capitalized in the books of accounts of
person claiming ITC and the value capitalised should be excluding GST paid. [S. 16(3)]
Conditions to be fulfilled for availing ITC [S. 16(2)]
The registered person will be entitled to ITC on a supply only if ALL the following four main conditions
are fulfilled:
1) Has a tax invoice/ debit note/ other prescribed tax paying document.
2) Has received the goods and/ or services
3) The tax charged in respect of such supply has been actually paid to govt. by supplier. (payment
by registered person to supplier is not relevant)
4) Has furnished the return under section 39.
The following additional conditions also apply –
5) When goods are received in lots, ITC is availed only at the time of receipt of the last lot.
6) The invoice value including tax has been paid to the supplier within 180 days of the date of
invoice. (credit sales)
Time limit for availing ITC [S. 16(4)]
ITC invoices or debit notes pertaining to a financial year can be availed any time till:
➢ The due date of filing of the return for the month of September of the succeeding financial year
or
➢ The date of filing of the relevant annual return,
➢ Whichever is earlier
For the financial year 2019-20, the last day for claiming ITC pertaining to that period was 20th October
2020 or date of filing annual return (which cannot extend beyond 31st December 2020), whichever is
earlier.
GST Law
Page 8 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
Utilisation of ITC under GST RULE 88A:
ITC on account of
IGST
1st
CGST
deduction
Integrated GST
Central GST
State/ UT GST
SGST/UTGST
2nd Deduction from any above in any
order/proportion
1st deduction
2nd Deduction
2nd
Not Permitted
Deduction
Not Permitted
1st deduction
Note: IGST credit must be fully exhausted before using any other Input Tax Credit.
1) Govind, a registered supplier, is engaged in providing services in the neighbouring states from his
registered office located in Mumbai. He has furnished the following details in respect of the inward
and outward supplies made during a tax period:
Particulars
Rs.
Inter-state supply of services
1,80,000
Receipt of goods and services within the state
1,00,000
Assume the rates of taxes to be as under:
Particulars
Rate
CGST
9%
SGST
9%
IGST
18%
Note:
a. Both inward and outward supplies are exclusive of taxes, wherever applicable.
b. All the conditions necessary for availing the input tax credit have been fulfilled.
Compute the net GST payable by Govind during the given tax period. Make suitable assumptions,
if required.
2) M/s X Ltd. being a registered person supplying taxable goods in the following manner:
Particulars
Rs.
Intra-state supply of goods
18,00,000
Inter-state supply of goods
13,00,000
Inter-state purchases
13,00,000
Intra-state purchases
1,50,000
ITC at the beginning of the relevant tax period:
CGST
1,30,000
SGST
1,30,000
IGST
1,70,000
a. Rate of CGST, SGST & IGST to be 9%, 9% and 18% resp.
b. Inward and Outward supplies are exclusive of taxes.
c. All the conditions necessary for availing the input tax credit have been fulfilled.
Compute the net GST payable by M/s X Ltd. during the tax period. Make suitable assumptions.
3) Govinda has ITC balance brought forward from December CGST – Rs. 12,200, SGST – Rs. 13,100
and IGST – Rs. 11,200. He furnishes the following trade details for the month of January.
Value of Supply
Particulars
28%
18%
12%
5%
Outward Intra-state supply
2,60,000
2,28,000
3,60,000
4,20,000
GST Law
Page 9 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Outward Inter-state supply
1,20,000
75,000
Inward Intra-state supply
1,12,000
1,50,000
Inward Inter-state supply
1,90,000
1,60,000
You are required to prepare a statement showing tax payable / ITC carry
January.
GST Law
Prof. Nikhil Nair
1,63,000
1,85,000
3,20,000
3,15,000
1,65,000
1,40,000
forward for the month of
Page 10 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
Chapter 8: PAYMENT OF TAX
1)
Mr. Naren Kamat is a registered dealer in Maharashtra. He provides following details for the
month of October, 2020. Calculate his Net Tax Liability under GST for October 2020 (consider
Rule 88A). Excess IGST credit adjusted against CGST and SGST in the ratio of 50:50.
Particulars
IGST
CGST
SGST
Closing balance in Electronic Credit Ledger as on 30 th
Nil
20,000
40,000
September, 2020
Transactions during October 2020
Particulars
Sold goods at 12% GST to Pravin at Ghatkopar
Sold goods at 18% GST to Suraj in Pune
Purchased Goods at 18% GST from Patel in Ahmedabad
Provided services at 5% GST to Bharat in Bharuch, Gujarat
Provided services at 28% GST to Harish in Andheri
Availed services at 12% GST from Vijay, Goregaon
Availed services at 28% GST from Shetty, Bangalore
2)
Rs.
2,00,000
3,00,000
5,00,000
3,00,000
5,00,000
1,00,000
50,000
Mr. Ravi Shankar is a registered dealer in the state of Maharashtra under GST provides the
following information about his business for the month of August, 2020 details of Electronic
Credit Ledger are as follows:
Particulars
IGST
CGST
SGST
Opening balance in Electronic Credit Ledger as on 1 st
5,000
6,000
7,000
August, 2020
Input tax credit available on Inward supplied during the
9,000
13,000
13,000
month of August, 2020
The following details about various transactions for the month of August 2020 are also provided:
Date
Particulars
GST rate
Rs.
05-08-20
Sold goods to a customer in Mumbai
18%
88,000
11-08-20
Sold goods to a customer in Solapur
12%
75,000
18-08-20
Sold goods to a customer in New Delhi
5%
66,000
20-08-20
Consultancy charges for services provided in
12%
1,23,000
Kolhapur
22-08-20
Services charges for service provider in Thane
5%
1,15,000
25-08-20
Professional service charges received for services in
12%
56,000
Mahabaleshwar
28-08-20
Sold goods to a customer in Haryana
18%
2,35,000
31-08-20
Sold goods to a customer in Silvassa
5%
1,28,000
Compute Net tax Liability of Mr. Ravi Shankar for the month of August, 2020.
3)
Mr. Alok, a registered dealer in Maharashtra, provides the following details for the month of
March, 2021. Calculate the Net Liability under the GST Act:
Opening balance in Electronic Credit Ledger:
IGST – Rs. 75,000, CGST – Rs. 10,000, SGST – Rs. 10,000
Particulars
Rs.
Sold goods of Pradeep in Mysore (Karnataka)
1,50,000
Sold goods of M/s Anil and Co. in Pune (Maharashtra)
2,00,000
Purchased goods from Vinod & Co. from Sangli (Maharashtra)
60,000
Services availed from a consultancy firm in Surat (Gujarat)
1,00,000
Purchased goods from Jayant and Co. from Mumbai (Maharashtra) No Tax
Invoice has been received
50,000
Note:
GST Law
Page 11 of 12
TYB Com Sem VI
Indirect
MTC PVT
LTD. Tax
KSD’s MODEL COLLEGE (Autonomous)
Prof. Nikhil Nair
1) All amounts are exclusive of GST
2) Rates of IGST – 12%, SGST – 9%, CGST – 9%.
4)
M/s Winwin Ltd. a registered dealer in the state of Maharashtra, provides the following
the month of February, 2021. Calculate the Net Liability under the GST Act.
Opening balance in Electronic Credit Ledger: IGST – Rs. 2,000 & SGST – Rs. 5,000.
Particulars
Sold goods of Mr. Ashok in Patiala (Punjab)
Sold goods of M/s Vinay and Co. in Virpur (Gujarat)
Purchased goods from Ms. Mona from Dibrugarh (Assam)
Services availed from a consultancy firm in Katra (J&K)
Purchased goods from Mr. Kishanlal, from Amritsar (Punjab). The Tax Invoice
was received. However, the goods were not received.
Note:
a) All amounts are exclusive of GST
Rates of IGST – 12%, SGST – 9%, CGST – 9%.
GST Law
details for
Rs.
2,00,000
4,00,000
1,00,000
1,00,000
50,000
Page 12 of 12