Rate of GST = 5%
Rate of CGST 2.5%, and Rate of SGST = 2.5%.
CGST = 2.5/100 x 545 = 13.625 = Rs.13.63
SGST = CGST = Rs.13.63
Amount paid by the consumer = Taxable value + CGST + SGST
= 545 + 13.63 + 13.63
= 572.26
Arati Gas Agency has to pay CGST = Rs.13.63. and SGST = Rs.13.63
Total GST to be paid = 13.63 x 2 = Rs.27.26.