Working backwards from an inclusive price
Removing GST from an inclusive figure is not the same as taking the percentage off it. At 18%, the tax inside a ₹1,180 total is not ₹212.40 (18% of 1,180) but ₹180 — because the tax was calculated on the base of ₹1,000, not on the total.
The formula is total × rate ÷ (100 + rate). Taking the percentage off the inclusive figure instead overstates the tax by roughly the rate squared, which at 18% is a consistent error of about 3%. On a reconciliation across a quarter that is not a rounding difference.