Question

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

2019
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 Tubelights @ ₹ 200 each
	IGST was paid @ 12%

Answer 1

Books of Aruna Stores Purchases Return Book
Date	Particulars		Debit Note No	L.F.	Details (₹)	Cost (₹)	Input CGST (₹)	Input CGST (₹)	Input IGST (₹)	Total (₹)
2019
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