2019 | ₹ | |
Jan. 1 | Sold goods to Ramesh of Delhi for ₹ 15,000, charged IGST @ 12% | |
Jan. 1 | Bought goods from Hari Ram, Kanpur (UP) for ₹ 8,000, plus CGST and SGST @ 6% each | |
Jan. 2 | Ramesh returned goods | 1,000 |
Jan. 2 | Sold goods to Dina Nath, Lucknow of ₹ 10,000, charged CGST and SGST @ 6% each | |
Jan. 2 | Purchased goods form Mangal, Kolkata of ₹ 50,000, plus IGST @ 12% | |
Jan. 4 | Returned goods to Mangal | 5,000 |
Jan. 4 | Sold goods to Zakir Hussain, Lucknow of ₹ 5,000 plus CGST and SGST @ 6% each | |
Jan. 5 | Zakir Hussain returned goods | 500 |
Jan. 7 | Returned goods to Hari Ram | 500 |
Jan. 9 | Purchased goods from Raghunath, Delhi of ₹ 10,000 subject to a Trade Discount of 10%, plus IGST @ 12% | |
Jan. 10 | Sold goods to Raja Ram subject to Trade Discount of 5%, charged CGST and SGST @ 6% each | 5,000 |
Books of Ram Sales Book |
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Date |
Particulars |
Invoice No. |
L.F. |
Details (₹) |
Amount (₹) |
Output CGST (₹) |
Output SGST (₹) |
Output IGST (₹) |
Total (₹) |
|
2019 |
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Jan.01 |
Ramesh,Delhi |
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15,000 |
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Add: 12% IGST | 1,800 | |||||||||
16,800 | 15,000 | - | - | 1,800 | 16,800 | |||||
Jan.02 |
Dina Nath, Lucknow |
|
10,000 |
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Add: 6% CGST | 600 | |||||||||
6% SGST | 600 | |||||||||
11,200 | 10,000 | 600 | 600 | - | 11,200 | |||||
Jan.04 |
Zakir Hussain, Lucknow |
|
5,000 |
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Add: 6% CGST | 300 | |||||||||
6% SGST | 300 | |||||||||
5,600 | 5,000 | 300 | 300 | - | 5,600 | |||||
Jan.10 |
Raja Ram |
|
5,000 |
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Less: 5% Trade Discount |
|
250 |
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4,750 | |||||||
285 | ||||||||||
285 | ||||||||||
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5,320 | 4,750 | 285 | 285 | - | 5,320 | ||
Jan 31 |
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34,750 | 1,185 | 1,185 | 1,800 | 38,920 | |||
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Purchases Book |
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Date |
Particulars |
Invoice No. |
L.F. |
Details (₹) |
Amount (₹) |
Input CGST (₹) |
Input SGST (₹) |
Input IGST (₹) |
Total (₹) |
|
2019 |
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Jan.01 |
Hari Ram, Kanpur (UP) |
|
8,000 |
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Add: 6% CGST | 480 | |||||||||
6% SGST | 480 | |||||||||
8,960 | 8,000 | 480 | 480 | - | 8,960 | |||||
Jan.02 |
Mangal, Kolkata |
|
50,000 |
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Add: 12% IGST | 6,000 | |||||||||
56,000 | 50,000 | - | - | 6,000 | 56,000 | |||||
Jan.09 | Raghunath, Delhi |
|
10,000 |
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Less: 10% Trade Discount | 1,000 | |||||||||
9,000 | ||||||||||
|
Add: 12% IGST |
|
1,080 | |||||||
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10,080 | 9,000 | - | - | 1,080 | 10,080 | ||
Jan.31 |
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67,000 | 480 | 480 | 7,080 | 75,040 | |||
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Sales Return Book |
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Date |
Particulars |
Credit Note No. |
L.F. |
Details (₹) |
Amount (₹) |
Output CGST (₹) |
Output SGST (₹) |
Output IGST (₹) |
Total (₹) |
|
2019 |
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Jan.02 |
Ramesh, Delhi |
|
1,000 |
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Add: 12% IGST | 120 | |||||||||
1,120 | 1,000 | - | - | 120 | 1,120 | |||||
Jan.05 |
Zakir Hussain, Lucknow |
|
500 |
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Add: 6% CGST | 30 | |||||||||
6% SGST | 30 | |||||||||
|
560 |
500 | 30 | 30 | - | 560 | ||||
Jan.31 |
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|
1,500 | 30 | 30 | 120 | 1,680 | |||
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Purchases Return Book |
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Date |
Particulars |
Debit Note No. |
L.F. |
Details (₹) |
Amount (₹) |
Input CGST (₹) |
Input SGST (₹) |
Input IGST (₹) |
Total (₹) |
|
2019 |
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|
|
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Jan.04 |
Mangal, Kolkata |
|
5,000 |
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Add: 12% IGST | 600 | |||||||||
5,600 | 5,000 | - | - | 600 | 5,600 | |||||
Jan.07 | Hari Ram, Kanpur (UP) | 500 | ||||||||
Add: 6% CGST | 30 | |||||||||
6% SGST | 30 | |||||||||
|
|
|
560 |
500 | 30 | 30 | - | 560 | ||
Jan.31 |
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5,500 | 30 | 30 | 600 | 6,160 | |||
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