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Standard X
Mathematics
SGST and CGST
Enter the fol...
Question

Enter the following transactions in the Cash Book of Chandrika of Chandigarh:
2019 ₹
Jan. 1 Chandrika commences business with cash 1,00,000
Jan. 3 She opened a Bank Current Account with her Savings Account cheque 19,00,000
Jan. 4 She receives cheque from Kirti & Co. on account 60,000
Jan. 7 She pays Kirti & Co.'s cheque into Bank
Jan. 10 She advanced Ratan & Co. by cheque 35,000
Jan. 12 Tripathi & Co. pays into her Bank A/c 47,500
Jan. 15 She receives cheque from Warsi and allows him discount ₹ 3,500 45,000
Jan. 20 She receives cash ₹ 7,500 and cheque ₹ 10,000 from Kalyan against credit balance
Jan. 25 She pays into Bank, including cheques received on 15th and 20th January 1,00,000
Jan. 27 She pays by cheque for purchases of ₹ 27,500 plus CGST and SGST @ 6% each
Jan. 28 Cheque received from Warsi was dishonoured
Jan. 30 She pays sundry expenses in cash 50
Jan. 30 She pays John & Co. in cash and is allowed discount ₹ 3,500 37,500
Jan. 31 She pays office rent ₹ 20,000 plus CGST and SGST @ 6% each by cheque
Jan. 31 She draws a cheque for office use 40,000
Jan. 31 She pays staff salaries by cheque 30,000
Jan. 31 She pays cash for stationery ₹ 2,500 plus CGST and SGST @ 6% each
Jan. 31 She purchases goods for cash ₹ 12,500 plus CGST and SGST @ 6% each
Jan. 31 She pays Jagpal by cheque for commission ₹ 30,000 plus CGST and SGST @ 6% each
Jan. 31 She receives cheque for commission of ₹ 50,000 plus CGST and SGST @
6% each from Raghubir & Co. and pays the same into Bank
Jan. 31 Cash sales ₹ 45,000 plus CGST and SGST @ 6% each

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Solution

Cash Book
Dr.
Cr.
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
Date
Particulars
L.F.
Cash
(₹)
Bank
(₹)
2019
2019
Jan 01
 Capital A/c
1,00,000
Jan 10
 Loan A/c
35,000
Jan 03
 Capital A/c
19,00,000
Jan 25
 Bank A/c
C
45,000
Jan 07
 Cheques in Hand A/c
60,000
Jan 27
 Purchases A/c
27,500
Jan 12
 Tripathi & Co.
47,500
Jan 27
 Input CGST A/c
1,650
Jan 20
 Kalyan A/c
7,500
Jan 27
 Input SGST A/c
1,650
Jan 25
 Cheques in Hand A/c
55,000
Jan 28
 Warsi A/c
45,000
Jan 25
 Cash A/c
C
45,000
Jan 30
 Sundry Expenses A/c
50
Jan 31
 Bank A/c
C
40,000
Jan 30
 John & Co A/c
37,500
Jan 31
 Commission A/c
50,000
Jan 31
 Office Rent A/c
20,000
Jan 31
 Output CGST A/c
3,000
Jan 31
 Input CGST A/c
1,200
Jan 31
 Output SGST A/c
3,000
Jan 31
 Input SGST A/c
1,200
Jan 31
 Sales A/c
45,000
Jan 31
 Cash A/c
C
40,000
Jan 31
 Output CGST A/c
2,700
Jan 31
 Salaries A/c
30,000
Jan 31
 Output SGST A/c
2,700
Jan 31
 Stationery A/c
2,500
Jan 31
 Input CGST A/c
150
Jan 31
 Input SGST A/c
150
Jan 31
 Purchases A/c
12,500
Jan 31
 Input CGST A/c
750
Jan 31
 Input SGST A/c
750
Jan 31
 Commission A/c
30,000
Jan 31
 Input CGST A/c
1,800
Jan 31
 Input SGST A/c
1,800
Balance c/d
98,550
19,26,700
1,97,900
21,63,500
1,97,900
21,63,500

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Q. Enter the following transactions in the Cash Book of Chandrika of Chandigarh:

2018 ₹
Jan 1 Chandrika commences business with cash 1,00,000
Jan 3 She opened a Bank Current Account with her Savings Account cheque 19,00,000
Jan 4 She receives cheque from Kirti & Co. on account 60,000
Jan 7 She pays into Bank Kirti & Co.'s cheque- 60,000
Jan 10 She advanced Ratan & Co. by cheque 35,000
Jan 12 Tripathi & Co. pays into her Bank A/c 47,500
Jan 15 She receives cheque from Warsi and allows him discount ₹ 3,500 45,000
Jan 20 She receives cash ₹ 7,500 and cheque ₹ 10,000 from Kalyan against credit balance
Jan 25 She pays int Bank, including cheques received on 15th and 20th January 1,00,000
Jan 27 She pays by cheque for purchases of ₹ 27,500 plus CGST and SGST @ 6% each
Jan 28 Cheque received from Warsi was dishonoured
Jan 30 She pays sundry expenses in cash 50
Jan 30 She pays John & Co. in cash and is allowed discount ₹ 3,500 37,500
Jan 31 She pays office rent ₹ 20,000 plus CGST and SGST @ 6% each by cheque
Jan 31 She draws a cheque for office use 40,000
Jan 31 She pays staff salaries by cheque 30,000
Jan 31 She pays cash for stationery ₹ 2,500 plus CGST and SGST @ 6% each
Jan 31 She purchases goods for cash ₹ 12,500 plus CGST and SGST @ 6% each
Jan 31 She pays Jagpal by cheque for commission ₹ 30,000 plus CGST and SGST @ 6% each
Jan 31 She receives cheque for commission of ₹50,000 plus CGST and SGST @ 6% each from Raghubir & Co. and pays the same into bank
Jan 31

Cash sales ₹ 45,000 plus CGST and SGST @ 6% each

Q. Enter the following transactions in Two-column Cash Book of Reema, Chandigarh and find cash and bank balances:
2019 ₹
April 1 Cash balance ₹ 2,000, bank balance ₹ 24,500
April 2 Cash sales ₹ 60,000 plus CGST and SGST @ 6% each
April 5 Deposited in Bank 50,000
April 7 Issued cheque to Sohan 10,000
April 9 Sold goods for cash ₹ 10,000 plus CGST and SGST @ 6% each
April 12 Received a cheque from National Insurance Co. Ltd. against claim lodged last year 19,800
April 14 Sold goods to Niraj of ₹ 25,000 plus CGST and SGST @ 6% each, received cash ₹ 10,000 and balance by cheque. Allowed him discount ₹ 500
April 16 Purchased furniture for ₹ 10,000 plus CGST and SGST @ 6% each, paid for furniture by cheque
April 18 Sold old furniture for ₹ 10,000 plus CGST and SGST @ 6% each and received cash
April 20 Paid into bank cheque of Niraj and cash 2,500
April 22 Paid to Suman by cheque 2,500
April 26 Suman's cheque returned on technical ground and paid cash for equal amount
April 28 Bank charged its commission of ₹ 300 plus CGST and SGST @ 6% each
April 29 Bank paid insurance premium as per standing instructions 2,500
April 30 Nigam paid into bank directly, intimation received on the same day 5,000
Q. Enter the following transactions in Two-column Cash Book of Reema, Chandigarh and find out cash and bank balances:

2018 ₹
April 1 Cash balance ₹ 2,000, bank balance ₹ 24,500
April 2 Cash sales ₹ 60,000 plus CGST and SGST @ 6% each
April 5 Deposited in Bank 50,000
April 7 Issued cheque to Sohan 10,000
April 9 Sold goods for cash ₹ 10,000 plus CGST and SGST @ 6% each
April 12 Received a cheque from National Insurance Co. Ltd. against claim lodged last year 19,800
April 14 Sold goods to Niraj of ₹ 25,000 plus CGST and SGST @ 6% each, received cash ₹10,000 and balance by cheque. Allowed him discount ₹500
April 16 Purchased furniture for ₹10,000 plus CGST and SGST @ 6% each, paid for furniture by cheque
April 18 Sold old furniture for ₹ 10,000 plus CGST and SGST @ 6% each and received cash
April 20 Paid into bank cheque of Niraj and cash 2,500
April 22 Paid to Suman by cheque 2,500
April 26 Suman's cheque returned on technical ground and paid cash for equal amount
April 28 Bank charged its commission of ₹ 300 plus CGST and SGST @ 6% each
April 29 Bank paid insurance premium as per standing instructions 2,500
April 30

Nigam paid into bank directly, intimation received on the same day

5,000
Q. Enter the following transactions in Two-column Cash Book of Gaurav, Delhi:
2019 ₹
April 1 Opening Balance of Cash in Hand 1,00,000
Opening Balance of Bank Overdraft 5,00,000
April 2 Sold goods for cash, including CGST and SGST @ 6% each 4,48,000
April 3 Sold goods including CGST and SGST @ 6% each against cheque and paid into bank the same day 3,36,000
April 5 Sold goods to Reema, including IGST @ 12% 1,12,000
April 6 Ram paid by cheque 78,000
Discount allowed 2,000
April 7 Bought goods from Rahul, Gurugram for ₹ 40,000 plus CGST and SGST @ 6% each and paid him by cheque 44,800
Salary paid to staff by cheque 2,20,000
April 10 Deposited into bank 3,10,000
April 11 Received a cheque from Suresh and paid into bank 1,28,500
Discount allowed 1,500
April 15 Received from R. Kumar a cheque for a full settlement of his account for ₹1,95,000 1,87,500
April 18 Paid wages in cash 30,000
April 20 Bank charges, including CGST and SGST @ 6% each 5,600
April 22 Withdrew from bank for office use 1,00,000
Withdrew from Bank for personal use 1,20,000
April 25 Paid electricity bill by cheque 31,500
Issued a cheque in favour of Sudha as advance for purchase of house of Gaurav 2,00,000
April 26 Received a cheque from Amar 58,200
Allowed discount to him 1,800
April 28 Cheque received from Amar sent to bank
April 30 Bank collected interest received on investments 15,000
Paid rent for the month of May, 2019, including CGST and SGST @ 6% each 22,400
Q. Enter the following transactions in Two-column Cash Book of Gaurav, Delhi:

2018 ₹
April 1 Opening Balance of Cash in Hand 1,00,000
Opening Balance of Bank Overdraft 5,00,000
April 2 Sold goods for cash, including CGST and SGST @ 6% each 4,48,000
April 3 Sold goods including CGST and SGST @ 6% each against cheque and paid into bank the same day 3,36,000
April 5 Sold goods to Reema, including IGST @ 12% 1,12,000
April 6 Ram paid by cheque 78,000
Discount allowed 2,000
April 7 Bought goods from Rahul, Gurugram for ₹48,000 plus CGST and SGST @ 6% each and paid him by cheque 44,800
Salary paid to staff by cheque 2,20,000
April 10 Deposited into bank 3,10,000
April 11 Received a cheque from Suresh and paid into bank 1,28,000
Discount allowed 1,500
April 15 Received from R. Kumar a cheque for a full settlement of his account for ₹1,95,000 1,87,500
April 18 Paid wages in cash 30,000
April 20 Bank charges, including CGST and SGST @ 6% each 5,600
April 22 Withdrew from bank for office use 1,00,000
Withdrew from Bank for personal use 1,20,000
April 25 Paid electricity bill by cheque 31,500
Issued a cheque in favour of Sudha as advance for purchase of house of Gaurav 2,00,000
April 26 Received a cheque from Amar 58,200
Allowed discount to him 1,800
April 28 Cheque received from Amar sent to bank
April 30 Bank collected interest received on investments 15,000

Paid rent for the month of May, 2018, including CGST and SGST @ 6% each

22,400
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