Question

Prepare a Sales Book from the following transactions of Hema Traders, Kolkata dealing in furniture. Open a Ledger Account also:

2018
April 1	Sold to M/s. Gupta Furniture House, Delhi:
	100 Chairs @ ₹ 1,500 per chair
	40 Tables @ ₹ 2,000 per table
	Less: Trade Discount @ 5%
	Charged IGST @ 12%
April 10	Sold to M/s. Ajit Singh & Sons, Kolkata:
	150 Desks @ ₹ 1,000 per desk
	160 Chairs @ ₹ 1,500 per chair
	Less: Trade Discount @ 5%
	Charged CGST and SGST @ 6% each
April 15	Sold to M/s. Ideal Furniture House, Darjeeling:
	10 Sofa sets @ ₹ 75,000 each
	5 Almirahs @ ₹ 3,000 each
	25 Office Tables @ ₹ 4,000 each
	Less: Trade Discount @ 10%
	Charged CGST and SGST @ 6% each

Answer 1

Sales Book of Hema Traders, Kolkata
Date	Particulars		Invoice No.	L.F.	Details (Rs)	Sales Value (Rs)	Output IGST (Rs)	Output CGST (Rs)	Output SGST (Rs)	Total (Rs)
2018
April 01	M/s Gupta Furniture House, Delhi
	100 chairs@ Rs 1,500 per chair				1,50,000
	40 Tables @ Rs 2,000per table				80,000
					2,30,000
	Less: 5% Trade Discount				(11,500)
					2,18,500
	Add: 12% IGST				26,220
					2,44,720	2,18,500	26,220	-	-	2,44,720
April 10	M/s. Ajit Singh & Sons, Kolkata
	150 Desks @ Rs 1,000 per desk				1,50,000
	160 Chairs @ Rs 1,500 per chair.				2,40,000
					3,90,000
	Less: 5% Trade Discount				(19,500)
					3,70,500
	Add: 6% CGST				22,230
	6% SGST				22,230
					4,14,960	3,70,500	-	22,230	22,230	4,14,960
April 15	M/s. Ideal Furniture House, Darjeeling
	10 Sofa sets @ Rs 75,000 each				7,50,000
	5 Almirahs @ each Rs 3,000 each				15,000
	25 Office Tables @ Rs 4,000 each				1,00,000
					8,65,000
	Less: 10% Trade Discount				(86,500)
					7,78,500
	Add: 6% CGST				46,710
	6% SGST				46,710
					8,71,920	7,78,500		46,710	46,710	8,71,920
April 30						13,67,500	26,220	68,940	68,940	15,31,600

Sales Account
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
				2018
				April 30	Sundries as per the Sales Book		13,67,500

M/s. Gupta Furniture House, Delhi
Dr.					Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2018
April 01	Sales		2,18,500
April 01	Output IGST		26,220

M/s. Ajit Singh & Sons, Kolkata
Dr.					Cr.
Date	Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
2018
April 10	Sales		3,70,500
April 10	Output CGST		22,230
April 10	Output SGST		22,230

M/s. Ideal Furniture House, Darjeeling
Dr.					Cr.
Date	Particulars	J.F.	Amount (Rs)	Date		Particulars	J.F.	Amount (Rs)
2018
April 15	Sales		7,78,500
April 15	Output CGST		46,710
April 15	Output SGST		46,710

Output IGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				April 01	M/s Gupta Furniture House		26,220

Output CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				April 10	M/s. Ajit Singh & Sons		22,230
				April 15	M/s. Ideal Furniture House		46,710

Output SGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2018
				April 10	M/s. Ajit Singh & Sons		22,230
				April 15	M/s. Ideal Furniture House		46,710