Please solve Q. No.1

Dear Student
It is the case of interstate transaction of goods and services.
SGST = CGST = 1/2 of GST
CP of article for shopkeeper = 5000 - (5000 x 10/100)
                                              = 5000 - 500
                                              = Rs 4500
Amount of GST paid by the shopkeeper to wholesaler= 4500 x 6/100
                                                                                        = 270
GST paid by the shopkeeper to central govt. = 5000 x6/100 -270
                                                                        = 300 -270
                                                                        = 30
Total amount of GST received by central govt. = CGST paid by wholesaler + CGST paid by shopkeeper
                                                                          = 270 +30  = Rs 300

​​​​​​​Regards