Question

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

2019
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 (₹)	Sales Value (₹)	Output IGST (₹)	Output CGST (₹)	Output SGST (₹)	Total (₹)
2019
April 01	M/s Gupta Furniture House, Delhi
	100 chairs@ ₹ 1,500 per chair				1,50,000
	40 Tables @ ₹ 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 @ ₹1,000 per desk				1,50,000
	160 Chairs @ ₹ 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 @ ₹ 75,000 each				7,50,000
	5 Almirahs @ each ₹ 3,000 each				15,000
	25 Office Tables @ ₹ 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 (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				April 30	Sundries as per the Sales Book		13,67,500

M/s. Gupta Furniture House, Delhi
Dr.					Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
2019
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 (₹)	Date	Particulars	J.F.	Amount (₹)
2019
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 (₹)	Date		Particulars	J.F.	Amount (₹)
2019
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 (₹)
				2019
				April 01	M/s Gupta Furniture House		26,220

Output CGST Account
Dr.				Cr.
Date	Particulars	J.F.	Amount (₹)	Date	Particulars	J.F.	Amount (₹)
				2019
				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 (₹)
				2019
				April 10	M/s. Ajit Singh & Sons		22,230
				April 15	M/s. Ideal Furniture House		46,710