Question

Enter the following transactions in the Returns Inward Book of Anand Cloth House, Ajmal Khan Road, New Delhi Assuming CGST @ 2.5% and SGST @ 2.5% :-

October 3	Chakravarti & Co. Jaipur (Rajasthan), returned to us being not according to sample :-
	50 Metre Cotton Cloth @ ₹ 200 per Metre
	30 Metre Silk Cloth @ ₹ 500 per Metre
	Trade Discount 20%
12	Narain Rai & Co. Indore (M.P.), returned being not up to the approved sample :-
	25 Metre woollen cloth @ ₹ 400 per Metre
20	Goods sold to Janaki Das Sita Ram, New Delhi now returned by them, being defective valued at ₹ 8,000.
28	Allowance allowed to Kesari Lal & Sons, Sadar Bazar, New Delhi on account of a mistake in the invoice ₹ 3,000.

Answer 1

Returns Inward Book of Anand Cloth House, Ajmal Khan Road, New Delhi
Date	Particulars		Credit Note No.	L.F.	Details (₹)	Sales Return (₹)	Output CGST (₹)	Output SGST (₹)	Output IGST (₹)	Total Amount (₹)
Oct. 03	Chakravarti & Co., Jaipur (Rajasthan)
	50 metre Cotton Cloth @ Rs 200 per metre				10,000
	30 metre Silk Cloth @ Rs 500 per metre				15,000
					25,000
	Less: 20% Trade Discount				5,000
					20,000
	Add: 5% IGST				1,000
					21,000	20,000	-	-	1,000	21,000
Oct. 12	Narain Rai & Co., Indore (MP)
	25 metre Woolen Cloth @ Rs 400 per metre				10,000
	Add: 5% IGST				500
					10,500	10,000	-	-	500	10,500
Oct. 20	Janaki Dass Sita Ram, New Delhi
	Defective Goods				8,000
	Add: 2.5% CGST				200
	2.5% SGST				200
					8,400	8,000	200	200	-	8,400
Oct. 28	Kesari Lal & Sons, Sadar Bazar, New Delhi
	Mistake in the Invoice				3,000
	Add: 2.5% CGST				75
	2.5% SGST				75
					3,150	3,000	75	75	-	3,150
Oct. 31						41,000	275	275	1,500	43,050