Question

Pass entries in the books of Devdhar & Bros. Odisha, assuming all transactions have been entered within the state, charging CGST and SGST @ 9% each:

2018
March 4	Purchased goods for ₹ 5,00,000 from Sunil Bros.
7	Goods returned to Sunil Bros. for ₹ 20,000
10	Sold goods to Mehta & Co. for ₹ 8,00,000
12	Goods returned by Mehta & Co. for ₹ 30,000
20	Goods withdrawn by Proprietor for personal use ₹ 10,000
25	Goods distributed as free samples ₹ 5,000
26	Paid advertisement expenses by cheque ₹ 20,000
31	Payment made of balance amount of GST.

Answer 1

Journal
Date	Particulars		L.F.	Debit Amount (₹)	Credit Amount (₹)
2018
Mar 04	Purchases A/c	Dr.		5,00,000
	Input CGST A/c	Dr.		45,000
	Input SGST A/c	Dr.		45,000
	To Sunil Bros. A/c				5,90,000
	(Purchased from Sunil Bros.)
Mar 07	Sunil Bros. A/c	Dr.		23,600
	To Purchases Return A/c				20,000
	To Input CGST A/c				1,800
	To Input SGST A/c				1,800
	(Goods returned to Sunil Bros.)
Mar 10	Mehta& Co. A/c	Dr.		9,44,000
	To Sales A/c				8,00,000
	To Output CGST A/c				72,000
	To Output SGST A/c				72,000
	(Sold goods to Mehta& Co.)
Mar 12	Sales Return A/c	Dr.		30,000
	Output CGST A/c	Dr.		2,700
	Output SGST A/c	Dr.		2,700
	To Mehta & Co. A/c				35,400
	(Goods returned by Mehta & Co.)
Mar 20	Drawings A/c	Dr.		11,800
	To Purchases A/c				10,000
	To Input CGST A/c				900
	To Input SGST A/c				900
	(Goods withdrawn for personal use)
Mar 25	Free Samples A/c	Dr.		5,900
	To Purchases A/c				5,000
	To Input CGST A/c				450
	To Input SGST A/c				450
	(Goods distributed as free samples)
Mar 26	Advertisement A/c	Dr.		20,000
	Input CGST A/c	Dr.		1,800
	Input SGST A/c	Dr.		1,800
	To Bank A/c				23,600
	(Paid for advertisement)
Mar 31	Output CGST A/c	Dr.		43,650
	Output SGST A/c	Dr.		43,650
	To Input CGST A/c				43,650
	To Input SGST A/c				43,650
	(Input tax credit availed)
Mar 31	Output CGST A/c	Dr.		25,650
	Output SGST A./c	Dr.		25,650
	To Bank A/c				51,300
	(Balance tax paid to government)
				17,72,900	17,72,900