Mr. Sharma a Registered dealer purchased goods worth Rs.40000 from a dealer (within the same state). If the rate of GST is 18% (i) Calculate the input CGST and the input SGST (ii) If he sold these goods to Mr. Dev (with in the State) for Rs.5000, calculate Mr. Sharma output CGST and output SGST. (iii) Calculate the CGST and SGST payable by Mr. Kumar​