2018  
March 1  Purchased goods for ₹ 5,00,000 from Mehta Bros. 
March 10  Sold goods for ₹ 8,00,000 to Munjal & Co. 
March 15  Paid for advertisement ₹ 40,000 by cheque. 
March 18  Purchased furniture for office use ₹ 50,000 and payment made by cheque. 
March 25  Paid for printing and stationery ₹ 8,000. 
March 31  Payment made of balance amount of GST. 
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 Mehta Bros. A/c 



5,90,000 

(Purchased from Mehta Bros.) 










Mar 10 
Munjal & 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 Munjal & Co.) 










Mar 15 
Advertisement A/c 
Dr. 

40,000 


Input CGST A/c 
Dr. 

3,600 


Input SGST A/c 
Dr. 

3,600 


To Bank A/c 



47,200 

(Paid for advertisement) 










Mar 18 
Furniture A/c 
Dr. 

50,000 


Input CGST A/c 
Dr. 

4,500 


Input SGST A/c 
Dr. 

4,500 


To Bank A/c 



59,000 

(Purchased office furniture) 










Mar 25 
Printing & Stationery A/c 
Dr. 

8,000 


Input CGST A/c 
Dr. 

720 


Input SGST A/c 
Dr. 

720 


To Cash A/c 



9,440 

(Paid for printing and stationery) 










Mar 31 
Output CGST A/c 
Dr. 

53,820 


Output SGST A/c 
Dr. 

53,820 


To Input CGST A/c 



53,820 

To Input SGST A/c 



53,820 

(Input tax credit availed) 










Mar 31 
Output CGST A/c 
Dr. 

18,180 


Output SGST A./c 
Dr. 

18,180 


To Bank A/c 



36,360 

(Balance tax paid to government) 








17,93,640 
17,93,640 





