Question

Prepare Purchases Return Book of Aruna Stores, Kolkata from the following transactions and post them into Ledger:

2018
Jan. 10	Returned to Sohan & Sons, Kolkata:
	10 Rohtas fans 36'' @ ₹ 1,250 each
	Trade Discount 10%
	CGST and SGST was paid @ 6% each
Jan. 25	Returned to Ram & Co., Delhi:
	25 Tube-lights @ ₹ 200 each
	IGST was paid @ 12%

Answer 1

Books of Aruna Stores Purchases Return Book
Date	Particulars		Debit Note No	L.F.	Details (Rs)	Cost (Rs)	Input CGST (Rs.)	Input CGST (Rs.)	Input IGST (Rs.)	Total (Rs.)
2018
Jan.10	Sohan & Sons, Kolkata
	10 Rohtas Fan 36” @ 1,250 each				12,500
	Less: 10% Trade Discount				(1,250)
					11,250
	Add: 6% CGST				675
	6% SGST				675
					12,600	11,250	675	675	-	12,600
Jan.25	Ram & Co.
	25 Tubelights @ Rs. 200 each				5,000
	Add: 12% IGST				600
					5,600	5,000	-	-	600	5,600
Jan. 31						16,250	675	675	600	18,200