Question

Prepare Sales Return Book of Shiv Shankar, Delhi from the following transactions and post them into Ledger:

2018
Feb. 10	Rama Stores Delhi returned:
	2 Televisions Sony sold @ ₹ 20,000 each plus CGST and SGST @ 9% each
Feb. 20	Sohan Singh & Co. Dehradun returned:
	3 Washing Machines Videocon sold @ ₹ 10,000 each plus IGST @ 18%

Answer 1

Sales Return Book of Shiv Shankar, Delhi
Date	Particulars		Credit Note No.	L.F.	Details (Rs)	Sales Value (Rs)	Output CGST (Rs.)	Output SGST (Rs.)	Output IGST (Rs.)	Total (Rs.)
2018
Feb.10	Rama Stores, Delhi
	2 Television Sony sold @ Rs. 20,000 each				40,000
	Add: 9% CGST				3,600
	9% SGST				3,600
					47,200	40,000	3,600	3,600	-	47,200
Feb.20	Sohan Singh & Co., Dehradun
	3 Washing Machines Videocon sold @ Rs. 10,000 each				30,000
	Add: 18% IGST				5,400
					35,400	30,000	-	-	5,400	35,400
Feb. 28						70,000	3,600	3,600	5,400	82,600