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Question

Enter the following transactions in proper Subsidiary Books of Ram, Lucknow (UP) for the month of January 2019:
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

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Solution

Books of Ram

Sales Book

Date

Particulars

Invoice No.

L.F.

Details (₹)

Amount (₹)

Output CGST
(₹)
Output SGST
(₹)
Output IGST
(₹)
Total
(₹)

2019

Jan.01

Ramesh,Delhi

15,000

Add: 12% IGST 1,800
16,800 15,000 - - 1,800 16,800

Jan.02

Dina Nath, Lucknow

10,000

Add: 6% CGST 600
6% SGST 600
11,200 10,000 600 600 - 11,200

Jan.04

Zakir Hussain, Lucknow

5,000

Add: 6% CGST 300
6% SGST 300
5,600 5,000 300 300 - 5,600

Jan.10

Raja Ram

5,000

Less: 5% Trade Discount

250

4,750
285
285

5,320 4,750 285 285 - 5,320

Jan 31

34,750 1,185 1,185 1,800 38,920

Purchases Book

Date

Particulars

Invoice No.

L.F.

Details (₹)

Amount (₹)

Input CGST
(₹)
Input SGST
(₹)
Input IGST
(₹)
Total
(₹)

2019

Jan.01

Hari Ram, Kanpur (UP)

8,000

Add: 6% CGST 480
6% SGST 480
8,960 8,000 480 480 - 8,960

Jan.02

Mangal, Kolkata

50,000

Add: 12% IGST 6,000
56,000 50,000 - - 6,000 56,000
Jan.09 Raghunath, Delhi

10,000

Less: 10% Trade Discount 1,000
9,000

Add: 12% IGST

1,080

10,080 9,000 - - 1,080 10,080

Jan.31

67,000 480 480 7,080 75,040

Sales Return Book

Date

Particulars

Credit Note No.

L.F.

Details (₹)

Amount (₹)

Output CGST
(₹)
Output SGST
(₹)
Output IGST
(₹)
Total
(₹)

2019

Jan.02

Ramesh, Delhi

1,000

Add: 12% IGST 120
1,120 1,000 - - 120 1,120

Jan.05

Zakir Hussain, Lucknow

500

Add: 6% CGST 30
6% SGST 30

560

500 30 30 - 560

Jan.31

1,500 30 30 120 1,680

Purchases Return Book

Date

Particulars

Debit Note No.

L.F.

Details (₹)

Amount (₹)

Input CGST
(₹)
Input SGST
(₹)
Input IGST
(₹)
Total
(₹)

2019

Jan.04

Mangal, Kolkata

5,000

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

5,500 30 30 600 6,160


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