2018  
March 1  Mahesh Chandra of Bihar purchased goods for ₹ 1,00,000 from Sunil Soren of Jharkhand and sold the same to Deepak Patnaik of Odisha for ₹ 1,50,000. 
March 5  Deepak Patnaik sold goods to Suresh Yadav of Odisha for ₹ 1,80,000. 
March 10  Suresh Yadav sold goods to Ravi Chakravarti of West Bengal for ₹ 2,50,000. 
March 14  Ravi Chakravarti sold goods costing ₹ 2,50,000 to Sanjay Diwedi of West Bengal at a profit of 40% on cost. 
Journal of Mahesh Chand, Bihar


Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)


2018






Mar 01

Purchases A/c

Dr.


1,00,000



Input IGST A/c



12,000



To Sunil Soren




1,12,000


(Purchased goods plus 12% IGST)





Mar 01

Deepak Patnaik

Dr.


1,68,000



To Sales A/c




1,50,000


To Output IGST A/c




18,000


(Sold goods plus 12% IGST)





Total




2,80,000

2,80,000







Journal of Sunil Soren, Jharkhand


Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)


2018






Mar 01

Mahesh Chand

Dr.


1,12,000



To Sales A/c




1,00,000


To Output IGST A/c




12,000


(Sold goods plus 12% IGST)





Total




1,12,000

1,12,000







Journal of Deepak Patnaik, Odisha


Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)


2018






Mar 01

Purchases A/c

Dr.


1,50,000



Input IGST A/c



18,000



To Mahesh Chand




1,68,000


(Purchased goods plus 12% IGST)





Mar 05

Suresh Yadav

Dr.


2,01,600



To Sales A/c




1,80,000


To Output CGST A/c




10,800


To Output SGST A/c




10,800


(Sold goods plus 6% CGST and SGST each)





Total




3,69,600

3,69,600







Journal of Suresh Yadav, Odisha


Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)


2018






Mar 05

Purchases A/c

Dr.


1,80,000



Input CGST A/c



10,800



Input SGST A/c



10,800



To Deepak Patnaik




2,01,600


(Purchased goods plus 12% IGST)





Mar 10

Ravi Chakravarti

Dr.


2,80,000



To Sales A/c




2,50,000


To Output IGST A/c




30,000


(Sold goods plus 12% IGST)





Total




4,81,600

4,81,600







Journal of Ravi Chakravarti, West Bengal


Date

Particulars

L.F.

Debit
Amount
(₹)

Credit
Amount
(₹)


2018






Mar 10

Purchases A/c

Dr.


2,50,000



Input IGST A/c



30,000



To Suresh Yadav




2,80,000


(Purchased goods plus 12% IGST)











Mar 14

Sanjay Diwedi

Dr.


3,92,000



To Sales A/c




3,50,000


To Output CGST A/c




21,000


To Output SGST A/c




21,000


(Sold goods costing ₹. 2,50,000 at 40% Profit plus 6% CGST and SGST each)





Total




6,72,000

6,72,000






