Question

From the following particulars, prepare a Sales Book of M/s. Gyan Prasad & Bros., Delhi, dealers of stationery and post into Ledger Accounts:

2017
July 1	Sold to M/s. Stationery Mart, Delhi on credit:
	10 reams of white paper @ ₹ 300 per ream
	Charged CGST and SGST @ 6% each
July 2	Sold to M/s. Puran Chand & Co., Chandigarh:
	6 dozen pens @ ₹ 200 per dozen
	Charged IGST @ 12%
July 10	Sold old newspaper for cash ₹ 62
July 25	Sold on credit to M/s. Rahim & Co., Varanasi:
	10 Drawing Boards @ ₹ 500 per piece
	Charged IGST @ 12%
July 30	Sold to M/s. Kay Cee & Co., Delhi on credit:
	4 Portable Study Tables @ ₹ 5,000 per table
	Charged CGST and SGST @ 6% each

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Answer 1

Books of M/s. B. K. Gupta, Kolkata Purchases Books
Date	Particulars	Invoice No.	L.F.	Details (₹)	Sale Value (₹)	Output IGST (₹)	Output CGST (₹)	Output SGST (₹)	Total (₹)
2018
July 01	M/s Stationery Mart, Delhi
	10 reams white paper @ Rs.300 per ream			3,000
	Add: 6% CGST			180
	6% SGST			180
				3,360	3,000	-	180	180	3,360
July 02	M/s Puran Chand & Company,Chandigarh
	6 dozens of pens @ Rs.200 per dozen			1,200
	Add: 12% IGST			144
				1,344	1,200	144	-	-	1,344
July 25	M/s Rahim & Co.,Varanasi
	10 Drawing Boards @ Rs.500 per piece			5,000
	Add: 12% IGST			600
				5,600	5,000	600	-	-	5,600
July 30	M/s Kay Cee & Co., Delhi
	4 Portable Study Tables @ Rs.5,000 per table			20,000
	Add: 6% CGST			1,200
	6% SGST			1,200
				22,400	20,000	-	1,200	1,200	22,400
July 31					29,200	744	1,380	1,380	32,704

Sales Account
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
				2018
				July 31		Sundries of Sales as per Sales Book for the month of July		29,200

M/s Stationery Mart, Delhi
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
July 01	Sales		3,000
July 01	Output CGST		180
July 01	Output SGST		180

M/s Puran Chand & Co., Chandigarh
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
July 02	Sales		1,200
July 02	Output IGST		144

M/s Rahim & Co., Varanasi
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date		Particulars	J.F.	Amount (₹)
2018
July 20	Sales		5,000
July 20	Output IGST		600

Output IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				July 02	M/s Puran Chand & Co., Chandigarh		144
				July 20	M/s Rahim & Co.,Varanasi		600

Output CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				July 01	M/s Stationery Mart, Delhi		180
				July 30	M/s Kay Cee & Co., Delhi		1,200

Output SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				July 01	M/s Stationery Mart, Delhi		180
				July 01	M/s Kay Cee & Co., Delhi		1,200

M/s Kay Cee & Co., Delhi
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2018
July 30	Sales		20,000
July 30	Output CGST		1,200
July 30	Output SGST		1,200