should you run big store vs small store - based on Dmart - GST calculations

 running one store under 40 lakh turnover - No GST.

under composit up to 1.5 core - 1.5 lakh GST  at 1% tax on turnover

at 15% gross profit - 22.5 lakh gross profit 

net = 12lakh

taxable = 12-7 = 3-interest3 = 0;

GST = 1.5 lakh.

running a store with 45 crore turnover is equal to 30 composit stores or 112 40lkh stores.

45crore sales GST = 1.5 crore (18% of 18% of 45 )

gross profit = 18% of 45 = 8.1 - GST = 1.5 crore = 6.6 crore profit after GST

salaries - 4 lakh per month = 50 lakh

rent = 10kSq.ft. at 50/Sq.ft 5 lakh rent per month = 60 lakh per year. 

interest for 3 crore  = 6 lkh per month = 72 lkh per year

depreciation for 1 crore @ 20 lkh per year  = 20 lkh

50+60+72+20 = 2 crore

6.6 crore - 2 crore = 4.6 crore taxable profit per store after expense.

income tax = 1.4 crore

total taxes GST+ income tax = 1.5+1.4 = 3 crore per year.

expense - 2 crore.

profit earned = 3 crore per year.

3crore GST and 3 crore net profit and 2 crore expense. 

3crore GST per year - 30 stores = 10 lakh per store per year